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TFRS/ TMS, BOBİ FRS, KÜMİ FRS VE FAİZSİZ FİNANS MUHASEBE STANDARTLARI KAPSAMINDA GERÇEĞE UYGUN DEĞER KAVRAMI
6 references·2 citing·18 second hop
TFRS/ TMS, BOBİ FRS, KÜMİ FRS VE FAİZSİZ FİNANS MUHASEBE STANDARTLARI KAPSAMINDA GERÇEĞE UYGUN DEĞER KAVRAMI (2021)TFRS/ TMS, BOBİ FRS, KÜMİ FRS VE FAİZSİZ …Understanding accounting discretion in China: An analysis of fair value reporting for investment property (2020)Understanding accounting disc…KÜMİ FRS’NİN İŞ DÜNYASINA SAĞLAYABİLECEĞİ YARARLAR: BOBİ FRS, TMS/TFRS VE MEVCUT MUHASEBE SİSTEMİ İLE MUKAYESELİ BİR İNCELEME (2019)KÜMİ FRS’NİN İŞ DÜNYASINA SAĞ…KÜMİ FRS SETİ TASLAĞI, BOBİ FRS SETİ VE TAM SET TMS/TFRS’NİN TEMEL KONULAR AÇISINDAN KARŞILAŞTIRILMASI (2019)KÜMİ FRS SETİ TASLAĞI, BOBİ F…Enron, fair value accounting, and financial crises: a concise history (2017)Enron, fair value accounting,…BÜYÜK ve ORTA BOY İŞLETMELER için FİNANSAL RAPORLAMA STANDARDI (BOBİ FRS) ile TAM SET TÜRKİYE MUHASEBE ve TÜRKİYE FİNANSAL RAPORLAMA STANDARTLARININ (TMS/TFRS) KARŞILAŞTIRILMASI (2017)BÜYÜK ve ORTA BOY İŞLETMELER …The Use of Fair Value in IFRS (2006)The Use of Fair Value in IFRSTürkiye’deki Finansal Raporlama Standartlarının Son Parçası KÜMİ FRS (Küçük ve Mikro İşletmeler için Finansal Raporlama Standardı): Genel Değerlendirme ve BOBİ FRS, TFRS ile Karşılaştırma (2023)Türkiye’deki Finansal Raporla…EVALUATION OF TRANSACTIONS RELATED TO THE INVENTORIES IN TERMS OF LMSE FRS AND SME FRS (2022)EVALUATION OF TRANSACTIONS RE…An Empirical Evaluation of Accounting Income Numbers (1968)The conservatism principle and the asymmetric timeliness of earnings1 (1997)The effect of international institutional factors on properties of accounting earnings (2000)‘Fair Value’ accounting as the normative Fisherian phase of accounting (2018)The value relevance of fair value and historical cost measurements during the financial crisis (2020)Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts (2021)Financial Objectives of Small Firms (1983)Modelling the Accounting Information Requirements of Small Businesses (1989)KÜÇÜK VE MİKRO İŞLETMELER İÇİN FİNANSAL RAPORLAMA STANDARDI (KÜMİ FRS) TASLAĞI İLE BÜYÜK VE ORTA BOY İŞLETMELER İÇİN FİNANSAL RAPORLAMA STANDARDI (BOBİ FRS)’NIN KARŞILAŞTIRILMASI (2021)Earnings management to avoid earnings decreases and losses (1997)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The economic implications of corporate financial reporting (2005)Geographic Diversification and Real Estate Firm Value: Where Firms Diversify Matter (2023)Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı ile Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardının Genel Bir Karşılaştırması (2023)Stoklara İlişkin Hükümlerin KÜMİ FRS Kapsamında İncelenmesi ve Türkiye’deki Mevcut Uygulama ve Standartların Karşılaştırılması (2021)Analysts’ Forecast Accuracy in Germany: The Effect of Different Accounting Principles and Changes of Accounting Principles (2008)Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting (2009)Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market (2016)
this work references cited by second hop

References

  • 2006The Use of Fair Value in IFRS99 cited
  • 2017Enron, fair value accounting, and financial crises: a concise history32 cited
  • 2019KÜMİ FRS’NİN İŞ DÜNYASINA SAĞLAYABİLECEĞİ YARARLAR: BOBİ FRS, TMS/TFRS VE MEVCUT MUHASEBE SİSTEMİ İLE MUKAYESELİ BİR İNCELEME30 cited
  • 2017BÜYÜK ve ORTA BOY İŞLETMELER için FİNANSAL RAPORLAMA STANDARDI (BOBİ FRS) ile TAM SET TÜRKİYE MUHASEBE ve TÜRKİYE FİNANSAL RAPORLAMA STANDARTLARININ (TMS/TFRS) KARŞILAŞTIRILMASI25 cited
  • 2019KÜMİ FRS SETİ TASLAĞI, BOBİ FRS SETİ VE TAM SET TMS/TFRS’NİN TEMEL KONULAR AÇISINDAN KARŞILAŞTIRILMASI24 cited
  • 2020Understanding accounting discretion in China: An analysis of fair value reporting for investment property20 cited

Cited by

  • 2023Türkiye’deki Finansal Raporlama Standartlarının Son Parçası KÜMİ FRS (Küçük ve Mikro İşletmeler için Finansal Raporlama Standardı): Genel Değerlendirme ve BOBİ FRS, TFRS ile Karşılaştırma18 cited
  • 2022EVALUATION OF TRANSACTIONS RELATED TO THE INVENTORIES IN TERMS OF LMSE FRS AND SME FRS14 cited

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