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A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context

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dc.contributor.author Akdoğan, Nalan
dc.contributor.author Öztürk, Can
dc.date.accessioned 2024-02-09T11:40:07Z
dc.date.available 2024-02-09T11:40:07Z
dc.date.issued 2015-02-20
dc.identifier.citation Akdoğan N.; Öztürk C. (2015). "A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context", Emerging Markets Journal, Vol.5, No.1. tr_TR
dc.identifier.issn 2159-242X
dc.identifier.uri http://hdl.handle.net/20.500.12416/7128
dc.description.abstract 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. tr_TR
dc.language.iso eng tr_TR
dc.relation.isversionof https://doi.org/10.5195/emaj.2015.70 tr_TR
dc.rights info:eu-repo/semantics/openAccess tr_TR
dc.subject Accounting Policy tr_TR
dc.subject IFRS tr_TR
dc.subject Europe tr_TR
dc.subject Australia tr_TR
dc.subject Turkey tr_TR
dc.title A Country Specific Approach To IFRS Accounting Policy Choice In The European, Australian And Turkish Context tr_TR
dc.type article tr_TR
dc.relation.journal Emerging Markets Journal tr_TR
dc.contributor.authorID 41482 tr_TR
dc.identifier.volume 5 tr_TR
dc.identifier.issue 1 tr_TR
dc.contributor.department Çankaya Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümü tr_TR


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