Year 2011,
Volume: 6 Issue: 21, 3471 - 3479, 01.06.2011
Abstract
Keywords
References
- BALCI, B.R., S. Albayrak and P.Karakaya (2008): Small and Medium-Sized Enterprises (SMEs) and Rating. Proceedings of I. International Symposium on SMEs and Basel II, 02-03-04 May 2008. Izmir University of Economics. pp.166-174.
- BCBS (2004). “Basel II: International Convergence of Capital Measurement and Capital Standards: a Revised Framework”, Bank for International Settlements: Basel, www.bis.org/publ/bcbsca.htm. (10.02.2008)
- BCBS (2006). “Basel II: International Convergence of Capital Measurement and Capital Standards: a Revised Framework Comprehensive Version”, Bank for International Settlements: Basel, http://www.bis.org/publ/bcbs128.pdf. (17.10.2010)
- Berger, A. N., & Udell, G. F. (2002): „Small Business Credit Availability and Relationship Lending: The Importance of Bank Organizational Structure”, The Economic Journal, 112(477), F32-F53.
- DGEI (2005): How to Deal with the New Rating Culture: A Practical Guide to Loan Financing for Small and Medium Sized Enterprises, European Commission.
- Elkhoury, M. (2008): Credit Rating Agencies and Their Potential Impact on Developing Countries UNCTAD/OSG/DP (No:186).
- IASB (2007a), Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities, London, http://www.iasb.org/NR/rdonlyres/DFF3CB5E-7C89-4D0B-AB85-BC099E84470F/0/SMEProposed26095.pdf (17.10.2010)
- IASB (2007b), Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities-Basis for Conclusions, London,
- http://www.iasb.org/NR/rdonlyres/B34721E3-9E09-47DF-AA84
- B9C88E6057CC/0/SMEs.pdf. (17.10.2010)
- IASB (2007c), Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities-Draft implementation
- Guidance-Illustrative Financial Statements and Disclosure Checklist, London,
- http://www.iasb.org/NR/rdonlyres/70502744-FE38-41FB-8BE9-1A2D5CEF9350/0/SEMguidance46131.pdf. (17.10.2010)
- Rochet, J. C. (2004) : Rebalancing the Three Pillars of Basel II. FRBNY Economic Policy Review, 2004 (September), pp.7-21.
- SELP (2005): Small Enterprise Finance in Turkey: Results from a Field Survey: The European Union‘s Small Enterprises Loan Programme.
- Trueck, S., Rachev, S., & Link, T. (2001): New Tendencies in Rating SMEs with Respect to Basel II. Informatica, 12(4), 593-610.
- Wyman, M. O. (2003): The New Rules of the Game - Implications of the New Basel Capital Accord for the European Banking Industries.
- Yılmaz, M. K., & Küçükçolak, A. (2007): Effects of Basel-II Standards on Small-Medium Size Enterprises: Evidence from the Istanbul Stock Exchange SSRN.
Year 2011,
Volume: 6 Issue: 21, 3471 - 3479, 01.06.2011
Abstract
Bankalar daha çok KOBİ’lere (Küçük ve Orta Ölçekli İşlemeler) dayanmakta ve Basel II Uzlaşısı’da KOBİ’lerden şeffaf finansal tablolar istemektedir. Diğer taraftan Uluslararası Muhasebe Standartları Kurulu da KOBİ’lerin daha şeffaf finansal tablolara sahip olması için uğraşı vermektedir. “Basel II Uzlaşısı” ve “KOBİ’ler için UFRS” birbirlerini tamamladıkları anlaşılmaktadır. Bu birleşmenin nasıl ve hangi koşullarda sağlandığı bu makalenin konusudur
Keywords
References
- BALCI, B.R., S. Albayrak and P.Karakaya (2008): Small and Medium-Sized Enterprises (SMEs) and Rating. Proceedings of I. International Symposium on SMEs and Basel II, 02-03-04 May 2008. Izmir University of Economics. pp.166-174.
- BCBS (2004). “Basel II: International Convergence of Capital Measurement and Capital Standards: a Revised Framework”, Bank for International Settlements: Basel, www.bis.org/publ/bcbsca.htm. (10.02.2008)
- BCBS (2006). “Basel II: International Convergence of Capital Measurement and Capital Standards: a Revised Framework Comprehensive Version”, Bank for International Settlements: Basel, http://www.bis.org/publ/bcbs128.pdf. (17.10.2010)
- Berger, A. N., & Udell, G. F. (2002): „Small Business Credit Availability and Relationship Lending: The Importance of Bank Organizational Structure”, The Economic Journal, 112(477), F32-F53.
- DGEI (2005): How to Deal with the New Rating Culture: A Practical Guide to Loan Financing for Small and Medium Sized Enterprises, European Commission.
- Elkhoury, M. (2008): Credit Rating Agencies and Their Potential Impact on Developing Countries UNCTAD/OSG/DP (No:186).
- IASB (2007a), Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities, London, http://www.iasb.org/NR/rdonlyres/DFF3CB5E-7C89-4D0B-AB85-BC099E84470F/0/SMEProposed26095.pdf (17.10.2010)
- IASB (2007b), Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities-Basis for Conclusions, London,
- http://www.iasb.org/NR/rdonlyres/B34721E3-9E09-47DF-AA84
- B9C88E6057CC/0/SMEs.pdf. (17.10.2010)
- IASB (2007c), Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities-Draft implementation
- Guidance-Illustrative Financial Statements and Disclosure Checklist, London,
- http://www.iasb.org/NR/rdonlyres/70502744-FE38-41FB-8BE9-1A2D5CEF9350/0/SEMguidance46131.pdf. (17.10.2010)
- Rochet, J. C. (2004) : Rebalancing the Three Pillars of Basel II. FRBNY Economic Policy Review, 2004 (September), pp.7-21.
- SELP (2005): Small Enterprise Finance in Turkey: Results from a Field Survey: The European Union‘s Small Enterprises Loan Programme.
- Trueck, S., Rachev, S., & Link, T. (2001): New Tendencies in Rating SMEs with Respect to Basel II. Informatica, 12(4), 593-610.
- Wyman, M. O. (2003): The New Rules of the Game - Implications of the New Basel Capital Accord for the European Banking Industries.
- Yılmaz, M. K., & Küçükçolak, A. (2007): Effects of Basel-II Standards on Small-Medium Size Enterprises: Evidence from the Istanbul Stock Exchange SSRN.
There are 18 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | June 1, 2011 |
| Published in Issue | Year 2011 Volume: 6 Issue: 21 |