Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.11851/5739
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dc.contributor.authorAlp, Ali-
dc.contributor.authorÜstundağ, S.-
dc.date.accessioned2021-09-11T15:19:50Z-
dc.date.available2021-09-11T15:19:50Z-
dc.date.issued2009en_US
dc.identifier.issn1045-2354-
dc.identifier.urihttps://doi.org/10.1016/j.cpa.2007.12.005-
dc.identifier.urihttps://hdl.handle.net/20.500.11851/5739-
dc.description.abstractFrom the viewpoint of a developing country which is in need of foreign capital and foreign investments to finance its economic growth, the need for high quality financial information has vital importance. The need for IFRS in Turkey was brought up by the same reasons as a developing country and as an emerging market. With the internationalization of capital markets and the increased volume of international investments, companies functioning in Turkey needed to provide high quality financial information to access financial resources. Furthermore, internationally accepted and reliable financial information is also needed for the overseas customers of the domestic companies. Another reason facilitating the need for IFRS is Turkey's candidation for European Union membership. This paper attempts to explain the development process of accounting standards around the world and its practical results in a developing country: Turkey. Within this context, brief information is given about the structure of International Accounting Standards Board (IASB), and adoption process of IFRS in Turkey. During this adoption process, Turkey encounters several complications such as complex structure of the international standards, potential knowledge shortfalls, and difficulties in application and enforcement issues. This paper explores these difficulties and shares the Turkish experience from a viewpoint of a regulator and an academician, and discusses the proper and consistent way implementing a "Principle Based" IFRS in Turkey. © 2009.en_US
dc.language.isoenen_US
dc.relation.ispartofCritical Perspectives on Accountingen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAccounting standardsen_US
dc.subjectIASBen_US
dc.subjectSMEen_US
dc.subjectTurkeyen_US
dc.titleFinancial reporting transformation: the experience of Turkeyen_US
dc.typeArticleen_US
dc.departmentFaculties, Faculty of Economics and Administrative Sciences, Department of Managementen_US
dc.departmentFakülteler, İktisadi ve İdari Bilimler Fakültesi, İşletme Bölümütr_TR
dc.identifier.volume20en_US
dc.identifier.issue5en_US
dc.identifier.startpage680en_US
dc.identifier.endpage699en_US
dc.identifier.scopus2-s2.0-67349139111en_US
dc.institutionauthorAlp, Dursun Ali-
dc.identifier.doi10.1016/j.cpa.2007.12.005-
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.identifier.scopusqualityQ2-
item.cerifentitytypePublications-
item.languageiso639-1en-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.openairetypeArticle-
item.fulltextNo Fulltext-
item.grantfulltextnone-
Appears in Collections:İşletme Bölümü / Department of Management
Scopus İndeksli Yayınlar Koleksiyonu / Scopus Indexed Publications Collection
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