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The role and current status of IFRS in the completion of national accounting rules - evidence from Turkey

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dc.contributor.author Öztürk, Can
dc.date.accessioned 2020-02-21T11:00:26Z
dc.date.available 2020-02-21T11:00:26Z
dc.date.issued 2017
dc.identifier.citation Öztürk, Can, "The role and current status of IFRS in the completion of national accounting rules - evidence from Turkey", Accounting In Europe, Vol. 14, No.1-2, pp. 226-234, (2017). tr_TR
dc.identifier.issn 1744-9480
dc.identifier.uri http://hdl.handle.net/20.500.12416/2488
dc.description.abstract As it is not a member of the European Union, Turkey has not yet adopted EU accounting directives by law. Instead, Turkish standard setting authority adopted International Financial Reporting Standards for entities that have public accountability and has recently prepared the draft Turkish financial reporting standard for non-publicly accountable entities that are subject to independent audit: Framework for Local Financial Reporting. This national standard is influenced by European accounting directive 2013/34, international financial reporting practices and UK experience in addition to national accounting rules. tr_TR
dc.language.iso eng tr_TR
dc.publisher Routledge Journals tr_TR
dc.relation.isversionof 10.1080/17449480.2017.1304647 tr_TR
dc.rights info:eu-repo/semantics/closedAccess tr_TR
dc.subject IFRS tr_TR
dc.subject Turkey tr_TR
dc.subject European Accounting Directive tr_TR
dc.subject 2013/34/EU tr_TR
dc.subject SMEs tr_TR
dc.title The role and current status of IFRS in the completion of national accounting rules - evidence from Turkey tr_TR
dc.type article tr_TR
dc.relation.journal Accounting In Europe tr_TR
dc.contributor.authorID 41482 tr_TR
dc.identifier.volume 14 tr_TR
dc.identifier.issue 1-2 tr_TR
dc.identifier.startpage 226 tr_TR
dc.identifier.endpage 234 tr_TR
dc.contributor.department ÇAnkaya Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü tr_TR


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