| Yazarlar (3) |
Serkan Terzi
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Şen İlker Kıymetli
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Filiz Bülbül
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| Özet |
| The many countries in all over the world starts to adopt the firms’ financial reports according to International Financial Reporting Standards, which were issued by International Accounting Standards Board (IASB). It is also expected to be enforced in a near future in Turkey, the financial reports would be adapted to these standards. For this reason the Turkish firms should adapt their financial reports to these standards. The aim of this study is to present how to prepare balance sheet and income statement according to the IFRS, with a case study. In the case study, the opening balance sheet would be prepared and then it is adapted to IFRS. Subsequently, with this IFRS adapted opening balance sheet and current balance sheet would be compared and then the current income statement would be composed. |
| Anahtar Kelimeler |
| Makale Türü | Özgün Makale |
| Makale Alt Türü | Uluslararası alan indekslerindeki dergilerde yayınlanan tam makale |
| Dergi Adı | MALİ ÇÖZÜM DERGİSİ |
| Dergi ISSN | 1303-5444 |
| Dergi Tarandığı Indeksler | EBSCO |
| Makale Dili | Türkçe |
| Basım Tarihi | 11-2008 |
| Cilt No | 2008 |
| Sayı | 90 |
| Sayfalar | 103 / 130 |
| Makale Linki | http://archive.ismmmo.org.tr/docs/malicozum/90malicozum/05%20serkanterzi.pdf |
