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KOBİ’LERİN KÜRESEL EKONOMİK İKLİME UYUMUNDA ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARI

Year 2010, Volume: 3 Issue: 2, 1 - 26, 01.07.2010

Abstract

KOBİ’ler küresel ekonomik iklime uyum sağlayabilmek için birçok alanda
kendilerini yenilemeleri gerekmektedir. Küresel arenada faaliyet gösteren
KOBİ’lerin fi nansal tablolarını küresel fi nansal raporlama standartlarına
uygun olarak hazırlamaları da sözü edilen yeniliklerdendir. Bu çalışmada,
KOBİ uluslararası fi nansal raporlama standartlarının küresel ekonomik
iklime uyum açısından önemi incelenmiş r. Ayrıca, Serbest Hizmet Ticaret
Anlaşması’nın (GATS) Türk Muhasebe Hizmet Sektörü için oluşturduğu
tehdit ve bunun bir  rsata dönüştürülmesine ilişkin değerlendirmeler
yapılmış r.

References

  • Şenol, Şenol, “Ekonomik Küreselleşmenin Muhasebe Uygulamalarına Etkisi” h p://idc.sdu.edu.tr/tamme nler/yone m/yone m26.pdf . Kos, Anthony, Parks Tomas, Psenicka Clement, Kasugan Ram, (2002),
  • “The World Trade Organiza on in the Accoun ng Services Industry: New Threats and Opportunies and Strategies”, Interna onal Journal of Management, Vol. 19, No. 2, June.

INTERNATIONAL FINANCIAL REPORTING STANDARDS FOR SMALL AND MIDLE SIZE ENTERPRISES: ADOPTION TO GLOBAL ECONOMIC CLIMATE

Year 2010, Volume: 3 Issue: 2, 1 - 26, 01.07.2010

Abstract

Small and Medium-Sized Enterprises (SMEs) to adapt to the global
economic climate in many areas are required to renew themselves. One
of the innova ons or regula ons men oned for SMEs is to prepare their
fi nancial statements in accordance with Interna onal Financial Accoun ng
Standartds (IFRS) for SMEs to make them comparable. In this study, IFRS
for SMEs, in terms of the importance of adherence to the global economic
climate were examined. In addi on, new threats, opportuni es and
strategies in the Turkish Accoun ng Service Industry from perspec ve of
General Agreement on Trade in Services (GATS).

References

  • Şenol, Şenol, “Ekonomik Küreselleşmenin Muhasebe Uygulamalarına Etkisi” h p://idc.sdu.edu.tr/tamme nler/yone m/yone m26.pdf . Kos, Anthony, Parks Tomas, Psenicka Clement, Kasugan Ram, (2002),
  • “The World Trade Organiza on in the Accoun ng Services Industry: New Threats and Opportunies and Strategies”, Interna onal Journal of Management, Vol. 19, No. 2, June.
There are 2 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Issue
Authors

Mevlüt Karakaya This is me

Publication Date July 1, 2010
Submission Date January 1, 2010
Acceptance Date May 1, 2010
Published in Issue Year 2010 Volume: 3 Issue: 2

Cite

APA Karakaya, M. (2010). KOBİ’LERİN KÜRESEL EKONOMİK İKLİME UYUMUNDA ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARI. Journal of Accounting and Taxation Studies, 3(2), 1-26.

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