"BASEL II" VE "KOBİ'LER İÇİN UFRS" ARASINDAKİ BAĞLANTI

Öz

Anahtar Kelimeler

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"BASEL II" VE "KOBİ'LER İÇİN UFRS" ARASINDAKİ BAĞLANTI

Öz

Bankalar daha çok KOBİ’lere (Küçük ve Orta Ölçekli İşlemeler) dayanmakta ve Basel II Uzlaşısı’da KOBİ’lerden şeffaf finansal tablolar istemektedir. Diğer taraftan Uluslararası Muhasebe Standartları Kurulu da KOBİ’lerin daha şeffaf finansal tablolara sahip olması için uğraşı vermektedir. “Basel II Uzlaşısı” ve “KOBİ’ler için UFRS” birbirlerini tamamladıkları anlaşılmaktadır. Bu birleşmenin nasıl ve hangi koşullarda sağlandığı bu makalenin konusudur

Anahtar Kelimeler

• UFRS, KOBİ, KOBİ’ler için UFRS, BASEL II

Kaynakça

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