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...
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 |
Similar Items
-
The Sustainable Strategy for Small and Medium Sized Enterprises: The Relationship between Mission Statements and Performance
by: Ethem Duygulu, et al.
Published: (2016-07-01) -
IFRS IN THE SMALL AND MEDIUM-SIZED ENTITIES. DIFICULTIES AND OPPORTUNITIES OF THE IFRS FOR SMES
by: Moț Ioana
Published: (2013-07-01) -
Temel Finansal Araçların KOBİ TFRS, Tam Set TFRS ve Türk Vergi Mevzuatı ile Karşılaştırmalı İncelenmesi ve Muhasebeleştirme Örnekleri (Recognition Samples and Comparative Analysis of Basic Financial Instruments with SME TFRS, Full Set TFRS and Turkish Tax Legislation)
by: Hasan ABDİOĞLU, et al.
Published: (2014-12-01) -
KOBİ TFRS ÇERÇEVESİNDE STOKLARIN MUHASEBELEŞTİRİLMESİ
by: Ahmet GÖKGÖZ
Published: (2015-09-01) -
THE STATEMENT OF CHANGES IN EQUITY – ENTITY PERFORMANCE FINANCIAL ANALYSIS REPORT
by: Mihaela Iuliana DUMITRU, et al.
Published: (2015-07-01)