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Ortak Girişimlerin Konsolidasyonu

Year 2006, Issue: 32, 1 - 13, 01.10.2006

Abstract

Bu çalışmada ortak girişim kavramı Uluslararası Muhasebe Standartları kapsamında değerlen-dirilerek, Sermaye Piyasası Kurulu mevzuatına tabi işletmeler açısından ortak girişimlerin nasıl konso-lide edilebileceği üzerinde durulmuştur. Bu amaçla çalışmada ortak girişimlerin kapsamı ortaya konula-rak söz konusu yatırımın konsolidasyon yöntemi açıklanmış ve konsolidasyon işlemlerinde temel finansal tablolar üzerine odaklanılmıştır.

Consolidation of Joint Ventures

Year 2006, Issue: 32, 1 - 13, 01.10.2006

Abstract

In this workpaper, notion of joint venture has been discussed in the context of International Accounting Standards and deal with how the joint ventures of corporations which are subject to Capital Market Board Of Turkey laws can be consolidated. In this study, we aimed to explain the consolidation method of joint ventures through demoting the content of them and focused of the fundamental financial statements in the consolidation procedures.

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Details

Other ID JA44DB68TE
Journal Section Research Article
Authors

Metin Saban This is me

Murat Genç This is me

Publication Date October 1, 2006
Submission Date October 1, 2006
Published in Issue Year 2006 Issue: 32

Cite

APA Saban, M., & Genç, M. (2006). Consolidation of Joint Ventures. The Journal of Accounting and Finance(32), 1-13.
AMA Saban M, Genç M. Consolidation of Joint Ventures. The Journal of Accounting and Finance. October 2006;(32):1-13.
Chicago Saban, Metin, and Murat Genç. “Consolidation of Joint Ventures”. The Journal of Accounting and Finance, no. 32 (October 2006): 1-13.
EndNote Saban M, Genç M (October 1, 2006) Consolidation of Joint Ventures. The Journal of Accounting and Finance 32 1–13.
IEEE M. Saban and M. Genç, “Consolidation of Joint Ventures”, The Journal of Accounting and Finance, no. 32, pp. 1–13, October 2006.
ISNAD Saban, Metin - Genç, Murat. “Consolidation of Joint Ventures”. The Journal of Accounting and Finance 32 (October 2006), 1-13.
JAMA Saban M, Genç M. Consolidation of Joint Ventures. The Journal of Accounting and Finance. 2006;:1–13.
MLA Saban, Metin and Murat Genç. “Consolidation of Joint Ventures”. The Journal of Accounting and Finance, no. 32, 2006, pp. 1-13.
Vancouver Saban M, Genç M. Consolidation of Joint Ventures. The Journal of Accounting and Finance. 2006(32):1-13.