In this study, we aimed to explain the consolidation method of joint ventures through demoting the content of them and focused of the fundamental financial statements in the consolidation procedures.
📌 3 Key Takeaways
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Objective & Hypothesis:In this workpaper, notion of joint venture has been discussed in the context of International Accounting Standards and deal with how the joint ventures of corporations which are subject to Capital Market Board Of Turkey laws can be consolidated.
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Key Findings & Data:In this workpaper, notion of joint venture has been discussed in the context of International Accounting Standards and deal with how the joint ventures of corporations which are subject to Capital Market Board Of Turkey laws can be consolidated.
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Conclusion & Impact:In this study, we aimed to explain the consolidation method of joint ventures through demoting the content of them and focused of the fundamental financial statements in the consolidation procedures.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Ortak girişimler · oransal konsolidasyon yöntemi · konsolide finansal tablolar.
Abstract
In this workpaper, notion of joint venture has been discussed in the context of International Accounting Standards and deal with how the joint ventures of corporations which are subject to Capital Market Board Of Turkey laws can be consolidated. In this study, we aimed to explain the consolidation method of joint ventures through demoting the content of them and focused of the fundamental financial statements in the consolidation procedures.
Özet
Bu çalışmada ortak girişim kavramı Uluslararası Muhasebe Standartları kapsamında değerlen-dirilerek, Sermaye Piyasası Kurulu mevzuatına tabi işletmeler açısından ortak girişimlerin nasıl konso-lide edilebileceği üzerinde durulmuştur. Bu amaçla çalışmada ortak girişimlerin kapsamı ortaya konula-rak söz konusu yatırımın konsolidasyon yöntemi açıklanmış ve konsolidasyon işlemlerinde temel finansal tablolar üzerine odaklanılmıştır.