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ULUSLARARASI MUHASEBE/FİNANSAL RAPORLAMA (IAS/IFRS) STANDARTLARI İMKB'DE YER ALAN FİRMALARIN FİNANSAL TABLOLARINI NASIL ETKİLEDİ?
2007
Journal:  
Dumlupınar Üniversitesi Sosyal Bilimler Dergisi
Author:  
Abstract:

The idea of harmonizing the international accounting has been realized by the implementation of standards (International Accounting Standards-IAS and International Financial Reporting Standards-IFRS) issued by IASB. In this study, we investigated the extent of differences between financial statements prepared as per IAS/IFRS in accordance with the provisions of Capital Markets Board’s communiqué Series XI, No.: 25 and the financial statements prepared as per the legislation before this communiqué within Istanbul Stock Exchange (ISE)

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Dumlupınar Üniversitesi Sosyal Bilimler Dergisi

Journal Type :   Ulusal

Details
Dumlupınar Üniversitesi Sosyal Bilimler Dergisi