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  Citation Number 1
 Views 39
 Downloands 9
ULUSLARARASI DEĞERLEME STANDARTLARINDA ETİK İLKELER VE ULUSLARARASI DENETİM STANDARTLARI İLE KARŞILAŞTIRMALI İNCELENMESİ
2018
Journal:  
Muhasebe Bilim Dünyası Dergisi
Author:  
Abstract:

“International valuation standards” has been introduced in Turkey starting from 1.2.2017 onwards in order to enhance quality in asset valuations and to achieve parallelism with international approaches. Framework section of newly applied international valuation standards defines ethical principles of objectivity, competence and departures from standards in order to achieve valuations to be in accordance with international valuation standards. In this respect, international valuation standards framework has some parallelism with ethical principles of international auditing standards. In this paper, ethical principles in international valuation standards are analyzed by also making relevant comparisons with the ethical principles of international auditing standards.

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Muhasebe Bilim Dünyası Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 480
Cite : 1.787
2023 Impact : 0.248
Muhasebe Bilim Dünyası Dergisi