Çankaya GCRIS Standart veritabanının içerik oluşturulması ve kurulumu Research Ecosystems (https://www.researchecosystems.com) tarafından devam etmektedir. Bu süreçte gördüğünüz verilerde eksikler olabilir.
 

Overview of Financial Reporting in the Airline Industry

dc.contributor.authorÖztürk, Can
dc.contributor.authorID41482tr_TR
dc.date.accessioned2024-02-26T08:14:10Z
dc.date.available2024-02-26T08:14:10Z
dc.date.issued2022
dc.departmentÇankaya Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Bankacılık ve Finans Bölümüen_US
dc.description.abstractThis chapter focuses on the diversity of financial reporting frameworks in the airline industry considering past and present. While diversity of financial reporting frameworks existed in the past, currently, the majority of listed and non-listed airlines, whose financial statements are publicly available, are inclined to adopt International Financial Reporting Standards (IFRS), leading toward uniformity in financial reporting frameworks because their country of incorporation or the stock exchange where they are listed either require or permit them to do so. Airlines operating in the United States prepare their financial statements under United States Generally Accepted Accounting Principles and some of Asian-Pacific countries still use their own national accounting standards in financial reporting. In addition, this research points out that the primary determinant of IFRS adoption in the airline industry is the fact that the majority of airlines are listed in national or foreign stock exchanges where IFRS adoption is required, but there are some company-specific determinants for listed and non-listed IFRS adopting airlines. Finally, this chapter also sets forth that there are jurisdictional versions of IFRS in the global context from the perspective of financial statements of airlines leading to some obstacles in understanding the financial reporting framework.en_US
dc.identifier.citationÖztürk, Can. "Overview of Financial Reporting in the Airline Industry", in Perspectives on International Financial Reporting and Auditing in the Airline Industry, Emerald Publishing Limited, 2022, pp. 3-19.en_US
dc.identifier.doi10.1108/S1479-351220220000035001
dc.identifier.endpage19en_US
dc.identifier.isbn9781789737608
dc.identifier.isbn9781789737592
dc.identifier.startpage3en_US
dc.identifier.urihttp://hdl.handle.net/20.500.12416/7316
dc.language.isoenen_US
dc.publisherEmerald Publishing Limiteden_US
dc.relation.ispartofPerspectives on International Financial Reporting and Auditing in the Airline Industryen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.titleOverview of Financial Reporting in the Airline Industrytr_TR
dc.titleOverview of Financial Reporting in the Airline Industryen_US
dc.typeBook Parten_US
dspace.entity.typePublication

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