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Overview of Financial Reporting in the Airline Industry

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dc.contributor.author Öztürk, Can
dc.date.accessioned 2024-02-26T08:14:10Z
dc.date.available 2024-02-26T08:14:10Z
dc.date.issued 2022
dc.identifier.citation Öztürk, 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. tr_TR
dc.identifier.isbn 9781789737608
dc.identifier.isbn 9781789737592
dc.identifier.uri http://hdl.handle.net/20.500.12416/7316
dc.description.abstract This 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. tr_TR
dc.language.iso eng tr_TR
dc.publisher Emerald Publishing Limited tr_TR
dc.relation.isversionof 10.1108/S1479-351220220000035001 tr_TR
dc.rights info:eu-repo/semantics/closedAccess tr_TR
dc.title Overview of Financial Reporting in the Airline Industry tr_TR
dc.type bookPart tr_TR
dc.relation.journal Perspectives on International Financial Reporting and Auditing in the Airline Industry tr_TR
dc.contributor.authorID 41482 tr_TR
dc.identifier.startpage 3 tr_TR
dc.identifier.endpage 19 tr_TR
dc.contributor.department Çankaya Üniversitesi, İktisadi ve İdari Bilimler Fakültesi, Bankacılık ve Finans Bölümü tr_TR


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