TY  - JOUR
TT  - ACCOUNTING STANDARDS OF SMALL AND MEDIUM-SIZED  ENTERPRIES AND THE FUTURE OF ACCOUNTING
AU  - Civan, MEHMET
PY  - 2011
DA  - June
JF  - Dicle Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
PB  - Dicle Üniversitesi
WT  - DergiPark
SN  - 1309-4602
SP  - 37
EP  - 47
VL  - 1
IS  - 1
KW  - KOBİ’ ler
KW  - KOBİ Muhasebe Standartları
KW  - Muhasebe mesleği
N2  - Works are being done in the order to have the financial tables and even investors speak the same language in the economic and commercial life whose borders were removed. International Accounting Standards is a study, which is related to accountancy has been prepared to put into practice. Accounting Standards of all the countries will be united in an agreed denominator with these accounting standards and they will lead the investments in a healthy way by comparing each other. Attempts in forming a special Accounting Standards for Small and Medium Industrial Enterprises (SMEs), which are serious potential for the economy of our country and for the world, are going on, works on this field also continue in our country. The aim of this is to form an agreed standard in order to make the financial tables of the countries in an understandable shape and to present them to the users
UR  - https://dergipark.org.tr/tr/pub/duiibfd/issue//357876
L1  - https://dergipark.org.tr/tr/download/article-file/370657
ER  -