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Journals / Ankara Üniversitesi SBF Dergisi / 2005 / Cilt: 60 - Sayı: 1

Integration of Capital Markets and Harmonization Process of Accounting Applications in European Union: Position of Turkey in the Harmonization Process

Avrupa Birliği'nde Sermaye Piyasalarının Entegrasyonu ve Muhasebe Uygulamalarının Uyumlaştırılması Süreci: Türkiye'nin Uyumlaştırma Sürecindeki Konumu

Orhan ÇELİK
Pages
89–119
Publication Date
2022-10-11
DOI
—
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AI Summary & Key Takeaways

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

It will be accepted that our country's harmonization efforts with International Financial Reporting Standards will be valuable steps for our strategic goal.

📌 3 Key Takeaways

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Objective & Hypothesis:Integration of capital markets is one of the most important steps for the full economic integration of member countries in the EU.
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Key Findings & Data:Our country has full membership goal as a strategic goal with the EU is harmonizing its national accounting applications with International Financial Reporting Standards.
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Conclusion & Impact:It will be accepted that our country's harmonization efforts with International Financial Reporting Standards will be valuable steps for our strategic goal.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

Integration of capital markets is one of the most important steps for the full economic integration of member countries in the EU. Some major projects are driven in EU for integration of capital markets. Success of the integration of capital markets in EU has based on full harmonization of member countries' accounting applications which mean accounting standards applications. AB accepted that International Financial Reporting Standards will be used for the full harmonization of member countries' accounting applications. Our country has full membership goal as a strategic goal with the EU is harmonizing its national accounting applications with International Financial Reporting Standards. It will be accepted that our country's harmonization efforts with International Financial Reporting Standards will be valuable steps for our strategic goal.

Özet

AB içinde üye ülkelerin ekonomilerinin entegre olmasında en önemli halkalardan biri sermaye piyasalarının entegrasyonudur. AB içinde sermaye piyasalarının entegrasyonu için önemli projeler yürütülmektedir. Sermaye piyasalanmn entegrasyonun başarılı olması ülkelerin muhasebe uygulamalarının birbiriyle uyumlu olmasına bağlıdır. Bu amaçla, AB Uluslararası Finansal Raporlama Standartlarının uyumun sağlanmasında kullanılabileceğini kabul etmiştir. AB ile tam üyelik hedefi olan ülkemiz bu eğilime dayalı olarak ulusal muhasebe uygulamalarım Uluslararası Finansal Raporlama Standartları ile uyumlu hale getirmektedir. Ülkemizin muhasebe uygulamalarını Uluslararası Finansal Raporlama Standardlan uyumlaştırma çabaları stratejik hedefimiz açısından önemli bir adım olarak kabul edilmelidir.

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Cite This Article

ÇELİK, O. (2022). Integration of Capital Markets and Harmonization Process of Accounting Applications in European Union: Position of Turkey in the Harmonization Process. Ankara Üniversitesi SBF Dergisi, Cilt: 60 - Sayı: 1, 89–119. https://ajindex.com/articles/443246

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References (10)

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