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Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts with IFRS and A Ratio Analysis)

Year 2009, Issue: 44, 59 - 73, 01.10.2009

Abstract

Need for financial statements prepared to be comprehensible by all of the users were arisen as a result of globalization. International Financial Reporting Standards (IFRS) has become more spread to meet this need. IFRS made financial statements not only comprehensible and useful but also more transparent. In this study, financial statements based on Turkish Uniform Chart of Accounts are harmonized with IFRS. The financial statements prepared compatible with both arrangements are compared in the basis of ratio analysis and the differences are examined.

Tek Düzen Hesap Planına Göre Hazırlanan Finansal Tabloların UFRS'ye Uyarlanması ve Rasyo Yöntemi ile Analizi

Year 2009, Issue: 44, 59 - 73, 01.10.2009

Abstract

Küresellesmeyle birlikte, finansal tabloların bütün kullanıcıların anlayabileceği bir sekilde düzenlenmesi ihtiyacı, ortaya çıkmıstır. Uluslararası Finansal Raporlama Standartları (UFRS) bu ihtiyaca karsılık vermek amacıyla daha yaygın olarak kullanılmaya baslanmıstır. UFRS’nin kullanılmasıyla, finansal tablolar sadece anlasılır ve kullanıslı değil aynı zamanda daha seffaf hale gelmislerdir.Bu çalısmada Tek Düzen Hesap Planı’na (TDHP) göre hazırlanan temel finansal tablolar, düzeltme kayıtları yapılarak, UFRS’ye uygun hale getirilmistir. Her iki düzenlemeye göre hazırlanan bu finansal tablolar rasyo analizi açısından karsılastırılmıs ve ortaya çıkan farklılıklar incelenmistir.

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Details

Other ID JA67NS58BE
Journal Section Research Article
Authors

Başak Ataman This is me

Evrim Altuk Özden This is me

Publication Date October 1, 2009
Submission Date October 1, 2009
Published in Issue Year 2009 Issue: 44

Cite

APA Ataman, B., & Özden, E. A. (2009). Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts with IFRS and A Ratio Analysis). The Journal of Accounting and Finance(44), 59-73.
AMA Ataman B, Özden EA. Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts with IFRS and A Ratio Analysis). The Journal of Accounting and Finance. October 2009;(44):59-73.
Chicago Ataman, Başak, and Evrim Altuk Özden. “Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts With IFRS and A Ratio Analysis)”. The Journal of Accounting and Finance, no. 44 (October 2009): 59-73.
EndNote Ataman B, Özden EA (October 1, 2009) Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts with IFRS and A Ratio Analysis). The Journal of Accounting and Finance 44 59–73.
IEEE B. Ataman and E. A. Özden, “Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts with IFRS and A Ratio Analysis)”, The Journal of Accounting and Finance, no. 44, pp. 59–73, October 2009.
ISNAD Ataman, Başak - Özden, Evrim Altuk. “Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts With IFRS and A Ratio Analysis)”. The Journal of Accounting and Finance 44 (October 2009), 59-73.
JAMA Ataman B, Özden EA. Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts with IFRS and A Ratio Analysis). The Journal of Accounting and Finance. 2009;:59–73.
MLA Ataman, Başak and Evrim Altuk Özden. “Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts With IFRS and A Ratio Analysis)”. The Journal of Accounting and Finance, no. 44, 2009, pp. 59-73.
Vancouver Ataman B, Özden EA. Harmonization of Financial Statements Based on Turkish Uniform Chart of Accounts with IFRS and A Ratio Analysis). The Journal of Accounting and Finance. 2009(44):59-73.