TY  - JOUR
TT  - (Comparative Analysis of The Forming Structure, Scope And Content Of IncomeStatements In Accordance With The Turkish Uniform Accounting System And The TurkishAccounting - Financial Reporting Standards)
AU  - Bayri, Osman
PY  - 2010
DA  - July
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 95
EP  - 110
IS  - 47
KW  - Gelir Tablosu
KW  - Tekdüzen Muhasebe Sistemi
KW  - Türkiye Muhasebe Standartları
KW  - Türkiye Finansal Raporlama Standartları.
N2  - Aim of this study comparatively analyses the income statements that are prepared in accordance with the Turkish Uniform Accounting System and the Turkish Accounting–Financial Reporting Standards. The study involves the differences occurred in the income statements of companies in terms of forming structure, scope and content, but does not involve the differences stemming from the evaluation measures. The results of comparative analysis illustrate the significant differences between the income statements prepared in accordance with the Turkish Uniform Accounting Systems and the Turkish Accounting-Financial Reporting Standards in terms of forming structure, scope and content. In the study, differences occurred on the bases of groups of accounts are explained through a sample application
UR  - https://dergipark.org.tr/en/pub/mufad/article/395976
L1  - https://dergipark.org.tr/en/download/article-file/426808
ER  -