Accounting standarts have a key role for generating reliable, correct and comparable information. in this study, the standarts making process in International Accounting Standarts Committee, Financial Accounting Standarts Committee and Turkish Accounting and Auditing Standarts Committee is taken up and harmonization works and related institutions are studied.
📌 3 Key Takeaways
🎯
Objective & Hypothesis:Accounting standarts have a key role for generating reliable, correct and comparable information. in this study, the standarts making process in International Accounting Standarts Committee, Financial Accounting Standarts Committee and Turkish Accounting and Auditing Standarts Committee is taken up and harmonization works and related institutions are studied.
📊
Key Findings & Data:Accounting standarts have a key role for generating reliable, correct and comparable information. in this study, the standarts making process in International Accounting Standarts Committee, Financial Accounting Standarts Committee and Turkish Accounting and Auditing Standarts Committee is taken up and harmonization works and related institutions are studied.
💡
Conclusion & Impact:Accounting standarts have a key role for generating reliable, correct and comparable information. in this study, the standarts making process in International Accounting Standarts Committee, Financial Accounting Standarts Committee and Turkish Accounting and Auditing Standarts Committee is taken up and harmonization works and related institutions are studied.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters
Abstract
Accounting standarts have a key role for generating reliable, correct and comparable information. in this study, the standarts making process in International Accounting Standarts Committee, Financial Accounting Standarts Committee and Turkish Accounting and Auditing Standarts Committee is taken up and harmonization works and related institutions are studied.
Özet
Muhasebenin doğru, güvenilir ve karşılaştırılabilir bilgi üretebilmesi için muhasebe standartları anahtar bir role sahiptir. Çalışmamızda, muhasebe standartlarının, Uluslararası Muhasebe Standartları Komitesi, Finansal Muhasebe Standartları Kurulu ve ülkemizdeki Türkiye Muhasebe Standartları Kurulu'ndaki oluşturulma süreçleri ele alınmış, standartlarla ilgili uyumlaştırma çalışmaları ve ilgili kuruluşlar incelenmiştir.
🔖
Cite This Article
KÖSE, T., KİRACI, M. (2022). Accounting Standarts Making Process of IASC, FASB and TMUDESK and Harmonization. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, Cilt: 3 - Sayı: 1, 47–70. https://ajindex.com/articles/506177