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Finansal Tabloların UFRS’ye Çevrimi

Author

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  • Mahmut YARDIMCIOĞLU

Abstract

The purpose of this study, the Uniform Accounting System and the financial statements prepared in accordance with International Accounting Standards, is to do analysis. Globalization, financial reports, in accordance with International Accounting Standards, requires preparation. Turkey is also expected to adopt international accounting standards in 2013. Businesses will have to arrange their financial statements according to international accounting standards. Therefore, it is explained that how to TFRS financial statements would be prepared with the help of an exemplary embodiment. According to the opening balance sheet TFRS primarily held in the sample application and the necessary adjustments will be made. Opening balance sheet compared with the current period balance sheet, income statement for the current period in accordance with standards, changes in equity and cash flow statement is prepared.

Suggested Citation

  • Mahmut YARDIMCIOĞLU, 2013. "Finansal Tabloların UFRS’ye Çevrimi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 20(20).
    • Handle: RePEc:sos:sosjrn:130202
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    More about this item

    Keywords

    TFRS; Opening Balance Sheet; Income Statement; Cash Flow Statement.;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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