@article{article_683409, title={TEMEL MUHASEBE VARSAYIMLARI ve MUHASEBE POLİTİKALARINA YÖN VEREN KAVRAMLAR}, journal={Öneri Dergisi}, volume={5}, pages={69–76}, year={2002}, DOI={10.14783/maruoneri.683409}, url={https://izlik.org/JA54CB87TP}, author={Çakıcı, Cemal}, keywords={Temel muhasebe,Muhasebe politikaları}, abstract={<div style="text-align:justify;"> <span style="font-size:.9em;">According to Turkish Accounting Standard-1: Disclosure of Accounting Policies, fundamental assumptions of accounting as follows: </span> </div> <ol> <li style="text-align:justify;"> <span style="font-size:.9em;">Continuing-concern concert </span> </li> <li style="text-align:justify;"> <span style="font-size:.9em;">Consistency </span> </li> <li style="text-align:justify;"> <span style="font-size:.9em;">Matching principle </span> </li> </ol> <div style="text-align:justify;"> <span style="font-size:.9em;">
Also, the following considerations are important to select of accounting policies: </span> </div> <ol> <li style="text-align:justify;"> <span style="font-size:.9em;">Conservatism </span> </li> <li style="text-align:justify;"> <span style="font-size:.9em;">Substance over form </span> </li> <li style="text-align:justify;"> <span style="font-size:.9em;">Materiality </span> </li> </ol> <div style="text-align:justify;"> <span style="font-size:.9em;">
The aim of this study is to state above concepts as practical. </span> </div>}, number={17}