Bilgilendirme: Sürüm Güncellemesi ve versiyon yükseltmesi nedeniyle, geçici süreyle zaman zaman kesintiler yaşanabilir ve veri içeriğinde değişkenlikler gözlemlenebilir. Göstereceğiniz anlayış için teşekkür ederiz.

İşletme Bölümü Yayın Koleksiyonu

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Browsing İşletme Bölümü Yayın Koleksiyonu by Author "Akdoğan, Nalan"

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    A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context
    (2015) Akdoğan, Nalan; Öztürk, Can; 41482; 03.01. Bankacılık ve Finans; 03. İktisadi ve İdari Birimler Fakültesi; 01. Çankaya Üniversitesi
    IAS 8 defines the concept of accounting policy as "the specific principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements". Within the framework of this concept, this research that is derived from International Financial Reporting Standards (IFRS) contributes to the accounting literature by focusing on the alternative accounting policies' debate related to presentation and recognition issues in the European, Australian and Turkish context and concludes that there is an influence of local accounting policies over IFRS practice in Turkey and this influence still exists in Europe and Australia. This shows that as long as diversity in accounting policies of IFRS is present, entities are expected to be inclined to select their local accounting policies by leading to comparability of financial statements within the country rather than between countries in the IFRS context.