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Convergence to international financial reporting standards: the case of Turkey

Author

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  • Can Simga-Mugan
  • Nazli Hosal-Akman

Abstract

In this paper, we discuss the progress in the accounting standards in Turkey and provide some insight into the current accounting system as well as the recent regulatory developments following the convergence attempts to the global set of financial accounting standards that is currently referred to as the International Financial Reporting Standards/International Accounting Standards (IFRS/IAS) in Turkey. The paper emphasises variations from and similarities with the IFRS/IAS and lays out a brief history of global convergence activities. The paper concludes with a discussion of the effects of convergence on the financial reporting and accounting systems of domestic and multinational companies, and audit firms in Turkey.

Suggested Citation

  • Can Simga-Mugan & Nazli Hosal-Akman, 2005. "Convergence to international financial reporting standards: the case of Turkey," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 2(1/2), pages 127-139.
    • Handle: RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:127-139
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    Citations

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    Cited by:

    1. Arsoy, Aylin Poroy & Gucenme, Umit, 2009. "The development of inflation accounting in Turkey," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 568-590.
    2. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.
    3. Patrizia Gazzola & Stefano Amelio & Fragkoulis Papagiannis & Elena-Madalina Vatamanescu, 2019. "Financial Reporting in European Football Teams: A Disclosure Analysis of Player Registrations," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(4), pages 182-206, October.

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