FİNANSAL ARAÇLARIN TMS/TFRS VE BOBİ FRS ÇERÇEVESİNDE MUHASEBELEŞTİRME ESASLARININ KARŞILAŞTIRILMASI
Nowadays, the high volume of activities in rapidly changing market conditions increases the effects of financial instruments on balance sheets. Nevertheless, financial instruments are closely interest to both the financial information users within the business and other financial information us...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Mehmet Akif Ersoy University
2019-08-01
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| Series: | Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/download/article-file/791430 |
| Summary: | Nowadays, the high volume of activities in rapidly
changing market conditions increases the effects of
financial instruments on balance sheets. Nevertheless,
financial instruments are closely interest to both the
financial information users within the business and other
financial information users (government, investors, credit
institutions) who are interested in the business financial
statements. In the study, International Accounting and
Financial Reporting Standards (IAS / IFRS), the
adaptation of our country, Turkey Accounting and
Financial Reporting Standards (TAS/TFRS) set in TAS
39 Financial Instruments: accounting and measurement
standards, complete with new versions as of 1 January
2018 and after periods the TFRS 9 Financial Instruments
Standard and Financial Reporting Standards for Large and
Medium Sized Enterprises (FRS for LMEs), which
entered into force on 1 January 2018 for businesses that
do not implement TAS / TFRS, have been reviewed for
financial instruments. The aim of this study is to compare
the standards and to better understand the different
arrangements with the sample applications. |
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| ISSN: | 2149-1658 2149-1658 |