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Journals / Anadolu Üniversitesi Sosyal Bilimler Dergisi / 2008 / Cilt: 8 - Sayı: 1

The Measurement Bases and the Analysis of Those for Qualitative Characteistics of Finansal Statements

Değerleme Esasları ve Finansal Tabloların Niteliksel Özellikleri Açısından İncelenmesi

Hikmet ULUSAN
Pages
129–154
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

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

In the second part, the measurement bases for the qualitative characteristics that determine the usefulness of information provided in financial statements are analyzed.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:The measurement bases of assets and liabilities for financial reporting are basically included: historical cost, replacement cost, net realizable value, value in use, deprival value and fair value.
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Key Findings & Data:The first part of this study deals with the measurement bases of assets and liabilities for financial reporting.
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Conclusion & Impact:In the second part, the measurement bases for the qualitative characteristics that determine the usefulness of information provided in financial statements are analyzed.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The measurement bases of assets and liabilities for financial reporting are basically included: historical cost, replacement cost, net realizable value, value in use, deprival value and fair value. The first part of this study deals with the measurement bases of assets and liabilities for financial reporting. In the second part, the measurement bases for the qualitative characteristics that determine the usefulness of information provided in financial statements are analyzed.

Özet

Finansal raporlama açısından varlık ve borçları değerleme esasları esas itibariyle tarihi maliyet, yerine koyma maliyeti, net gerçekleşebilir değer, kullanım değeri, yoksun olma değeri ve makul değerden oluşmaktadır. Bu çalışmanın ilk kısmı, finansal raporlama açısından varlık ve borçları değerleme esaslarını ele alır. İkinci kısım ise, değerleme esaslarını finansal tablolarda sunulan bilgilerin yararlılığını belirleyen niteliksel özellikler açısından inceler.

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Cite This Article

ULUSAN, H. (2022). The Measurement Bases and the Analysis of Those for Qualitative Characteistics of Finansal Statements. Anadolu Üniversitesi Sosyal Bilimler Dergisi, Cilt: 8 - Sayı: 1, 129–154. https://ajindex.com/articles/438981

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