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Recognition Samples and Comparative Analysis of Basic Financial Instruments with SME TFRS, Full Set TFRS and Turkish Tax Legislation
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نویسنده
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ABDİOĞLU Hasan ,İŞGÜDEN KILIÇ Burcu ,GÜNEŞ Serdar
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منبع
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journal of management and economics - 2014 - دوره : 21 - شماره : 2 - صفحه:141 -162
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چکیده
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In this study, the basic financial instruments is examined in comparison full set of ifrs, ifrs for smes and the turkish tax legislation and accounting is explained with examples. in this study, many differences have been identified between full set tfrs, sme tfrs and turkish tax legislation in terms of basic financial instruments classification, make valuation, accounting and reporting principles.
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کلیدواژه
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Basic Financial Instruments ,SME TFRS ,Full Set TFRS ,Turkish Tax Legislation
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آدرس
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Balıkesir Üniversitesi, Bandırma İ İ B F , İşletme Bölümü, Turkey, Balıkesir Üniversitesi, Bandırma İ İ B F , İşletme Bölümü, Turkey, Balıkesir Üniversitesi, Turkey
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Authors
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