Accounting in Turkey with reference to the particular problems of lease transactions

Küçük Resim Yok

Tarih

1996

Dergi Başlığı

Dergi ISSN

Cilt Başlığı

Yayıncı

Routledge

Erişim Hakkı

info:eu-repo/semantics/closedAccess

Özet

Leasing in Turkey has grown rapidly in the later part of the 1980s. This has presented challenges to accountants which have yet to be resolved. At present the country does not have an accounting standard on this topic and as a consequence transactions are recorded in accordance with tax laws. This paper considers the development of accounting in Turkey and whether the principles stated in International Accounting Standard (IAS) 17 on leasing are applicable for Turkey. The responses to questionnaires sent to accountants in Turkey suggest that the principles in IAS 17 are acceptable to accountants in that country. © 1996, Copyright Taylor & Francis Group, LLC.

Açıklama

Anahtar Kelimeler

Kaynak

European Accounting Review

WoS Q Değeri

Scopus Q Değeri

Q1

Cilt

5

Sayı

2

Künye