A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case

The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS) was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st, 2010. In the Section 6 of SMEre gulation basis of the Statement of...

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Bibliographic Details
Main Authors: Serkan Özdemir, Cemal Elitaş
Format: Article
Language:English
Published: Isarder 2015-06-01
Series:İşletme Araştırmaları Dergisi
Subjects:
Online Access:http://isarder.org/2015/vol.7_issue.2_article012_full_text.pdf