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Journals / Muhasebe ve Denetime Bakış / 2007 / Sayı: 23

UFRS TFRS ’DEKİ DEĞERLEME ÖLÇÜLERİ KAPSAMINDAŞİRKET DEĞERLEMESİNDE DEFTER DEĞERİ YAKLAŞIMI

Volkan Demir(T.C. Galatasaray Üniversitesi)
Oğuzhan Bahadır(T.C. Galatasaray Üniversitesi)
Pages
65–80
Publication Date
2007-09-01
DOI
—
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AI Summary & Key Takeaways

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

Therefore, valuation of financial statements, especially the valuation of balance sheet due to the valuation principles of IFRS will make thebook value accounting value of companies more significant

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Company valuation has been one of the most debate subjects in the accounting and finance literature.
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Key Findings & Data:The reasons of this are the different views and approaches on company valuation and the determination of the intrinsicvalue of companies by negotiation.
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Conclusion & Impact:Therefore, valuation of financial statements, especially the valuation of balance sheet due to the valuation principles of IFRS will make thebook value accounting value of companies more significant
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Uluslararası (Türkiye) Finansal Raporlama Standartları · Defter Değeri · Gerçeğe Uygun Değer

Abstract

Company valuation has been one of the most debate subjects in the accounting and finance literature. The reasons of this are the different views and approaches on company valuation and the determination of the intrinsicvalue of companies by negotiation. International Financial Reporting Standards IFRS requires fair presentation of financial statements in accordance with certain assumptions and principles. Therefore, valuation of financial statements, especially the valuation of balance sheet due to the valuation principles of IFRS will make thebook value accounting value of companies more significant

Özet

Şirket değerlemesi konusu muhasebe ve finans alanında bugüne kadar çok tartışılan konulardan biri olmuştur.Bunun nedeni, şirket değerlemesi konusunda farklı görüş ve yaklaşımların bulunması ve şirketlerin gerçek değerinin genellikle pazarlık ortamında belirlenmesidir. Uluslararası Finansal Raporlama Standartları UFRS TFRS belli kavramlar ve ilkeler altında finansal tabloların gerçeğe uygun biçimde düzenlenmesini öngörmektedir. Bu nedenle, finansal tabloların, özellikle bilançonun UFRS TFRS ’nin değerleme ilkeleri ile değerlenmesi sonucu şirketlerin defter değeri muhasebe değeri daha anlamlı hale gelecektir

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Cite This Article

Demir, V., Bahadır, O. (2007). UFRS TFRS ’DEKİ DEĞERLEME ÖLÇÜLERİ KAPSAMINDAŞİRKET DEĞERLEMESİNDE DEFTER DEĞERİ YAKLAŞIMI. Muhasebe ve Denetime Bakış, Sayı: 23, 65–80. https://ajindex.com/articles/692575

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References (11)

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