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Türkiye Finansal Raporlama Standartları, Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı ve Muhasebe Sistemi Uygulama Genel Tebliğlerinde Stoklar: Muhasebeleştirme, Değerleme, Sunum ve Açıklamalar

2019·Selçuk Yalçin

dumlupınar üniversitesi sosyal bilimler derggisi·Cilt 2019/1, Sayı 60

Stoklar işletmelerin satmak veya faaliyetlerinde kullanmak üzere işletmede tuttukları hammadde, malzeme, mamul ve ticari mallardır. Henüz hasılat elde edilmemiş hizmet üretim maliyetleri de stok olarak değerlendirilebilir. Ülkemizde muhasebe uygulamaları Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları, Büyük ve Orta Boy İşletmeler …

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МЕТОДИКА ОСУЩЕСТВЛЕНИЯ ЭКОНОМИЧЕСКОГО АНАЛИЗА И КОНТРОЛЯ НА ОСНОВАНИИ ФИНАНСОВОЙ ОТЧЕТНОСТИ ПРЕДПРИЯТИЯ

2018·???? ???????? ?????

International Journal Internauka·Cilt 2018/1, Sayı 1

The article analyzes the methods of conducting economic analysis and control on the basis of financial statements of the enterprise. The main definitions of financial statements are analyzed. The composition of the financial statements, which includes the balance sheet, the …

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ERP Sistemlerinin Muhasebe Bilgi Sistemine Entegrasyonu ve Finansal Raporlamaya Yansımaları

2019·Niyazi Kurnaz, Ali Kestane

dumlupınar üniversitesi sosyal bilimler derggisi·Cilt 2019/1, Sayı 61

Teknolojinin bilgi toplumuna sağladığı en önemli katkılardan birisi; bilgiye erişimde kolaylık ve paylaşımında hız sağlamasıdır. İşletmelerin küresel ekonomik ortamda yoğun rekabet yarışı içerisinde faaliyetlerini gerçekleştirmelerinde bilgi işlem teknolojilerinin kullanımı kaçınılmaz bir gereklilik haline gelmiştir. Özellikle sermayenin uluslararası alanda hareket etmesi …

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ФИНАНСОВАЯ ОТЧЕТНОСТЬ В УПРАВЛЕНИИ ПРЕДПРИЯТИЕМ

2018·???? ????????????? ????????, ??????? ?????????? ???????

International Journal Internauka·Cilt 2018/6, Sayı 6

The article investigates financial reporting as an important management tool. Investigate the users of financial reporting and their interest. The following tips are available for financial reporting based management.

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ИНФОРМАЦИОННАЯ ПАРАДИГМА ФИНАНСОВОЙ ОТЧЕТНОСТИ

2017·???? ??????????? ??????

International Journal Internauka·Cilt 2016/11-legacy-2705, Sayı 2

The paper investigates the content of the information paradigm of financial statements based on the theory of asymmetric information and cybernetic approach. Defined objective of financial statements, its priority users, methodological tools and modern technology of information transmission, allocated priority …

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Türkiye Muhasebe ve Finansal Raporlama Standartları Konusunda Üniversite Öğrencilerinin Algı Düzeylerinin Ölçülmesi: Bilecik Şeyh Edebali Üniversitesi Örneği

2018·Meral Erol Fidan, Taner Uysal

Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar Dergisi·Cilt 2017/19-legacy-4003, Sayı 33

In today’s globalizing world, businesses are supposed to speak a common language to survive. The way to speak the same language is to adapt to International Accounting Standards. As a result of actions for adaptation to standards in our country, …

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TRUTH, FAITHFULLNESS AND RELIABILITY VAGUENESS IN THE ACCOUNTING THEORY AS A CHALLENGE FOR ACCOUNTING TEACHERS

2017·Ewa Wanda Maruszewska, Aleksandra Szewieczek, Marzena Strojek-Filus

Problems of Education in the 21st Century·Cilt 2015/68, Sayı 68

The study was aimed at examining the notion of truth, faithfulness and reliability approaches in chosen social sciences, and accounting theoretical foundations among them. In order to explore whether accounting conceptual framework together with accounting theoreticians have developed a satisfactory …

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Ways to improve of corporate social responsibility in Ukrainian forestry

2016·Irina Martyinenko

Traektoriâ nauki·Cilt 2016/2, Sayı 7

The article analyzes the marketing techniques of corporate social responsibility in the current conditions of the Ukrainian wood industry with an emphasis on the need to conduct non-financial reporting.

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ПРОГНОЗНАЯ ФИНАНСОВАЯ ОТЧЕТНОСТЬ: ПРОБЛЕМНЫЕ АСПЕКТЫ И ПЕРСПЕКТИВЫ ИСПОЛЬЗОВАНИЯ ПРЕДПРИЯТИЯМИ

2016·P. O. Kutsyk

International Journal Internauka·Cilt 2015/9, Sayı 9

The achievements of scientists concerning the feasibility of preparing of forecast financial reporting as a source of information for users of different levels are studied. The place of forecast financial reporting in the management of enterprise is grounded. The conceptual …

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BUDGETARY ACCOUNTING IN MANAGEMENT TO SECTOR OF GENERAL STATE ADMINISTRATION SUBJECTS

2015·L. P. Korytnyk, O. V. Klymenko

International Journal Internauka·Cilt 2015/3, Sayı 3

Досліджено склад та структуру бюджетної звітності як джерела інформації про фінансовий та майновий стан суб’єктів сектору загального державного управління.

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DETERMINING THE MATERIALITY OF AUDIT ON THE PRACTICE OF KAZAKH ENTERPRISES

2015·Santay Azizbekovna Tleubayeva, Laura Daribayeva, Laura Shaikhislamovna Seitzhanova

Theoretical & Applied Science·Cilt 2015/22, Sayı 2

This article reveals the main aspects of the concept of materiality in the audit and methods for determining the relationship of materiality and audit risk, extent of audit procedures

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TÜRKİYE MUHASEBE STANDARTLARI’NIN ULUSLARARASI MUHASEBE STANDARTLARI’NA UYUM SÜRECİ

2012·Haci Arif TUNÇEZ

İktisadi İdari Bilimler Dergisi·Cilt 2012/2, Sayı 3

Standard of accounting harmonization studies have been started to be able to make different countries international finance practices harmonious and by this way, to be able to increase comparability of financial statements, to be able to improve capital market. The …

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Problematic Issues of Segmentation in the Formation of Consolidated Financial Statements by the Participants of Joint Ventures

2015·Alla V. Dmitrenko

European Researcher·Cilt 2014/14, Sayı 70

Рыночные преобразования в Украине, глобализация бизнеса, преодоления государственных границ и развитие транснациональных компаний (далее – ТНК), процессы приватизации и реконструкции крупных предприятий, а также отраслевых комплексов привели к образованию холдинговых структур, объединений предприятий, в состав которых входят материнское и его …

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