KÜRESELLEŞME SÜRECİNDE MUHASEBE UYGULAMALARI KONUSUNDA YAPILAN ÇALIŞMALARA GENEL BİR BAKIŞ
A GENERAL OVERVIEW OF WORK IN ACCOUNTING APPLICATIONS DURING GLOBALIZATION
Author(s): Mahmut Yardımcıoğlu, Ali YörükSubject(s): International relations/trade, Accounting - Business Administration, Globalization
Published by: Haci Mustafa Paksoy
Keywords: Accounting applications; globalization process; international accounting standards;
Summary/Abstract: The aim of the study is to examine accounting practices in the process of globalization. For this purpose, previous work on this subject will be examined within the framework of international accounting standards and a general evaluation will be made about accounting practices. As a result, IFAC and the IASC Foundation are the main institutions driving the global accounting climate, and IASB (International Accounting Standards Board) was established in 1973 to create a common accounting system for companies worldwide. Internationally accepted accounting standards have been established under the name of the field and also Turkey Accounting Standards (TAS) and Turkey Financial Reporting standards (IFRS) has emerged as accepted standards in Turkey.
Journal: İktisadi İdari ve Siyasal Araştırmalar Dergisi (İKTİSAD)
- Issue Year: 4/2019
- Issue No: 10
- Page Range: 214-223
- Page Count: 10
- Language: Turkish