Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş(International Harmonization of Accounting and The Drift Towards A Principle-Based Accounting Approach)
Globalization resulted in the entrance of enterprises into the capital market without any obstacle; globalization of accounting and thus; revealed the obligation of creating an internationally-accepted common accounting standards and harmonizing them. Turkish Code of Commerce (TCC) No. 6102 obliges...
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Format: | Article |
Language: | deu |
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Celal Bayar University
2012-01-01
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Series: | Yönetim ve Ekonomi |
Subjects: | |
Online Access: | http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C19S22012/1_16.pdf |