MUHASEBEDE ULUSLARARASI UYUM VE AVRUPA BİRLİĞİ SÜRECİNDE TÜRKİYE’DE MUHASEBE UYUMLAŞTIRMA ÇALIŞMALARI by Raif PARLAKKAYA

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TÜRKİYE MUHASEBE - FİNANSAL RAPORLAMA STANDARTLARI’NIN ÇEVRESEL MALİYET VE BORÇLARIN MUHASEBELEŞTİRİLMESİ VE RAPORLANMASI AÇISINDAN İNCELENMESİ by Hikmet ULUSAN

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TÜRKİYE MUHASEBE - FİNANSAL RAPORLAMA STANDARTLARI’NIN ÇEVRESEL MALİYET VE BORÇLARIN MUHASEBELEŞTİRİLMESİ VE RAPORLANMASI AÇISINDAN İNCELENMESİ by Hikmet Ulusan

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TÜRKİYE MUHASEBE - FİNANSAL RAPORLAMA STANDARTLARI’NIN ÇEVRESEL MALİYET VE BORÇLARIN MUHASEBELEŞTİRİLMESİ VE RAPORLANMASI AÇISINDAN İNCELENMESİ by Hikmet Ulusan

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Stokların VUK, TMS 2 ve BOBİ FRS Açısından Karşılaştırılması: Bir Uygulama by Yüksel Aydın, Görkem Çerikcioğlu Çelik

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ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS by Selma Novalija, Hamid Mutapčić, Elmira Kovač

“…The importance of these issues in accounting, or financial reporting is confirmed by the fact that International Accounting Standard (IAS) 17 Leases is dedicated to this aspect. …”
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ACCOUNTING TREATMENT AND LEGISLATION OF LEASING ARRANGEMENTS by Selma Novalija, Hamid Mutapčić, Elmira Kovač

“…The importance of these issues in accounting, or financial reporting is confirmed by the fact that International Accounting Standard (IAS) 17 Leases is dedicated to this aspect. …”
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IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions by Mariana Titoto Marques, Flávia Zóboli Dalmacio, Amaury José Rezende

“…All results show the positive effect of adopting international accounting standards, which is an information aimed at the investor. …”
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Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies by Newman WADESANGO, Panashe Hillary NYAKUYA

“…The study defines hyperinflation, evaluates the role of International Accounting Standard (IAS) 29 Financial Reporting in Hyperinflationary Economies in enhancing the quality of financial reporting, and highlights the need for manufacturing firms to adapt their financial statements. …”
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VALUE RELEVANCE OF FAIR VALUE HIERARCHY INFORMATION OF NIGERIAN NON-FINANCIAL FIRMS by Aliyu Baba Usman, Ndagi Salihu, Isah Ibrahim, Shuaibu Bawa Wuse

“… Switch from Statement of Accounting Standard (SAS) to the International Financial Reporting Standards (IFRS) in Nigeria requires reporting entities to mark-to-market financial assets and liabilities and to recognise holding gains and losses as items of other comprehensive income. …”
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IFRS AND AUDIT QUALITY: A DISCRETIONARY MODEL APPROACH by Eniola Ayisat Sulaiman, Wasiu Ajani Musa, Abubakar Sadiq Kasum

“…This study recommended among others that regulatory authorities should enforce appropriate application of accounting standard in order to reduce discretionary accruals and avoid manipulation of discretionary expense. …”
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Earnings Management and Valuation of Biological Assets by Ricardo Luiz Menezes da Silva, Paula Carolina Ciampaglia Nardi, Maisa de Souza Ribeiro

“…The firms were investigated with regard to: a) disclosure of the discount rate, b) BM&FBovespa corporate governance levels; and c) adherence to disclosure requirements in the Brazilian accounting standard CPC 29 (IAS 41). We analyzed 31 firms with significant biological assets from 2010 to 2012. …”
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The Impact of the International Accounting Convergence on Income Smoothing in Brazillian Companies by Roberto Carlos Klann, Ilse Maria Beuren

“…This study has as objective to verify the influence of the convergence process to the international accounting standards in income smoothing level in Brazilian companies. …”
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Empirical Verification of the Existence and Functioning of Internal Controls in the Preparation of a Consolidated Property Balance Sheet for the State and Municipalities in Sloveni... by Jasna Ida Zafred

“…The consolidation process, where a group of enterprises is presented as a single one, is prescribed by international accounting standards, and in accordance with them it has been taken over by Slovenian accounting standards and International Public Sector Accounting Standards. …”
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De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale by Yuri Biondi

“…This dynamic accounting model provides the basis to assess new French accounting standards and framework. Especially the concepts of “produit” (revenue) and “actif” (asset) testify some ambiguity between a static view and a dynamic view, but also the standards from 1 to 7, 10-11 and 13. …”
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A contabilização dos ativos por impostos diferidos nos EUA e Europa e o efeito no investidor by Patrícia A. Marrinhas da Costa, Cláudio A. Figueiredo Pais

“…A contabilização dos ativos por impostos diferidos é diferente, consoante se usem as normas do International Accounting Standards Board (IASB) ou as do Financial Accounting Standards Board (FASB), apesar das diversas tentativas de convergência. …”
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The effect of R&D capitalization on revenue-expense matching: Focusing on the bio-pharmaceutical industries in South Korea by Dongjoon Choi, Inkyung Yoon, Hansol Lee

“…Following the supervision (2018–2022), improved adherence to accounting standards has enhanced matching quality, underscoring the regulatory intervention’s effectiveness. …”
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ACCOUNTING POLICIES AND FINANCIAL ANALYSIS INTERDEPENDENCES EMPIRICAL EVIDENCE by Nino Serdarević

“…Recently, standard setters (International Accounting Standards Board and International Federation of Accountants) have published outcomes of an internationally organized research on financial reports usefulness, recommending enforced usage of enterprise relevant information, non financial indicators and risks implications in assets and liabilities positions. …”
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An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees by Ximing Zhan, Mengying Zhao, Lijuan Yan

“…This study contributes to a comprehensive understanding of the economic consequences of accounting standards for consolidated financial statements.…”
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The phenomenon of NFT (non-fungible tokens) as an accounting entity by U. Yu. Blinova, N. K. Rozhkova, D. Yu. Rozhkova

“…A brief description of these items has been given; their types and market of circulation have been studied, and, also the current legal provisions, Russian accounting standards and international financial reporting standards have been analysed. …”
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