Sie befinden Sich nicht im Netzwerk der Universität Paderborn. Der Zugriff auf elektronische Ressourcen ist gegebenenfalls nur via VPN oder Shibboleth (DFN-AAI) möglich.
mehr Informationen...
International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey
Ist Teil von
Research in accounting regulation, 2008, Vol.20, p.279-294
Ort / Verlag
Elsevier Ltd
Erscheinungsjahr
2008
Link zum Volltext
Quelle
Elsevier ScienceDirect Journals
Beschreibungen/Notizen
The European Union decided that International Financial Reporting Standards (IFRS) would be effective as of the beginning of 2005. Consequently, the IMF, the World Bank, IOSCO as well as other similar organizations have established policies to support the adoption of IFRS. Similarly, since January 1, 2005, banks and firms in Turkey registered on the Istanbul Stock Exchange have prepared their financial statements in accordance with principles set out in IFRS. Moreover, the Turkish Accounting Standards Board (TASB) that oversees Turkish Accounting Standards has accepted harmonization with the principles of IFRS in order to get international acceptance.
The TASB is the sole authority charged with the development and application of accounting standards in Turkey. Therefore, future acceptance and application of these standards by other regulatory organizations is inevitable.