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Journals / Mali Çözüm / 2010 / Cilt: 20 - Sayı: 99

Assessment of events after the balance sheet date in terms of auditing standards

Bilânço tarihinden sonra ortaya çıkan olayların denetim standartları açısından değerlendirilmesi

ADNAN DÖNMEZ
Pages
13–34
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In this scope, relating to auditing of events after the balance sheet date, International Auditing Standart issued by International Federation of Accountants (IFAC), AU Section 560 issued by American Institute of Certified Public Accountants (AICPA) and Section 23 of the Communique Serial: X, No:22 issued by Capital Market Board are examined in detail.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Events After the Balance Sheet Date contains the events occur between the dates of balance sheet and the authorization date of financial statements for issue.
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Key Findings & Data:The purpose of this paper is the assessment of events after the balance sheet date in terms of audıtıng standards.
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Conclusion & Impact:In this scope, relating to auditing of events after the balance sheet date, International Auditing Standart issued by International Federation of Accountants (IFAC), AU Section 560 issued by American Institute of Certified Public Accountants (AICPA) and Section 23 of the Communique Serial: X, No:22 issued by Capital Market Board are examined in detail.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Events After the Balance Sheet Date contains the events occur between the dates of balance sheet and the authorization date of financial statements for issue. The purpose of this paper is the assessment of events after the balance sheet date in terms of audıtıng standards. In this scope, relating to auditing of events after the balance sheet date, International Auditing Standart issued by International Federation of Accountants (IFAC), AU Section 560 issued by American Institute of Certified Public Accountants (AICPA) and Section 23 of the Communique Serial: X, No:22 issued by Capital Market Board are examined in detail.

Özet

Bilanço tarihinden sonraki olaylar, bilanço tarihi ile finansal tabloların yayınlanması için onay verilen tarih arasında ortaya çıkan olayları kapsamaktadır. Bu çalışmada, bilanço tarihinden sonraki olaylar denetim standartları açısından değerlendirilmiştir. Bu kapsamda, bilanço tarihinden sonraki olayların denetimine ilişkin olarak, Uluslararası Muhasebeciler Federasyonu (IFAC: Intenational Federation of Accountants) tarafından yayınlanan Uluslararası Denetim Standardı 560, Amerikan Sertifikalı Kamu Muhasebecileri Kurumu (AICPA: American Institute of Certified Public Accountants) tarafından yayınlanan AU Section 560 ve Sermaye Piyasası Kurulu tarafından yayınlanan Seri X No:22 sayılı Tebliğ’in 23.Kısmı ayrıntılı olarak incelenmiştir.

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Cite This Article

DÖNMEZ, A. (2010). Assessment of events after the balance sheet date in terms of auditing standards. Mali Çözüm, Cilt: 20 - Sayı: 99, 13–34. https://ajindex.com/articles/281745

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References (3)

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