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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Bibliographic Details
Main Author: Ali İhsan AKGÜN
Format: Article
Language:deu
Published: Celal Bayar University 2012-01-01
Series:Yönetim ve Ekonomi
Subjects:
Online Access:http://www2.bayar.edu.tr/yonetimekonomi/dergi/pdf/C19S22012/1_16.pdf