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AVUSTRALYA'DAKİ KADEMELİ FİNANSAL RAPORLAMANIN YENİ ÇERÇEVESİ VE TÜRKİYE'DEKİ KADEMELİ FİNANSAL RAPORLAMA İÇİN BİR ÖNERİ

Kademeli finansal raporlama kavramı, bu araştırmanın odak noktasıdır. Çalışmada, ilk olarak, Avustralya'daki uygulama geçmişten günümüze incelenmiş, bu ülkedeki kademeli finansal raporlamanın yeni çerçevesini oluşturan iki kademeli yaklaşımın nasıl oluşturulduğu açıklanmıştır. Bu bağlamda, çalışmada, Kademe 2'de benimsenen finansal tablo açıklamaları azaltılmış tam set UFRS'nin nasıl geliştirildiği tartışılmış ve son olarak Avustralya'daki uygulama esas alınarak Türkiye'deki finansal raporlama için üç kademeli yaklaşım önerisinde bulunulmuştur.

NEW FRAMEWORK OF DIFFERENTIAL FINANCIAL REPORTING IN AUSTRALIA & A PROPOSAL FOR DIFFERENTIAL FINANCIAL REPORTING IN TURKEY

This research focuses on the concept of differential financial reporting. This study, primarily, examines the Australian practice from the past to present and explains how the two-tiers approach which consists of basis of the new framework of the differential financial reporting, was formed in the Australian context. In this regard, this study discusses how the full IFRS with Reduced Disclosure Requirements adopted in Tier 2 was developed and finally proposes a three-tiers approach for the financial reporting in Turkey by taking the Australian practice into account.
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Muhasebe Bilim Dünyası Dergisi-Cover
  • Yayın Aralığı: Yılda 4 Sayı
  • Başlangıç: 2015
  • Yayıncı: MÖDAV Muhasebe Öğretim Üyeleri Bilim ve Dayanışma Vakfı
Arşiv
Sayıdaki Diğer Makaleler

ÜRETİM İŞLETMELERİNDE İÇ KONTROL SİSTEMİ UYGULAMALARI ÜZERİNE BİR ARAŞTIRMA:ANTAKYA ÖRNEĞİ*

Mehmet ÖZBİRECİKLİ, Kayahan TÜM, İrem KESKİN

MALİYET LİDERLİĞİ STRATEJİSİ BOYUTUNDA DEMONTAJ ANALİZİ YÖNTEMİ İLE MALİYET MİNİMİZASYONUNUN SAĞLANMASI

Ata KAHVECİ, Ercüment OKUTMUŞ

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Zehra ÖZDEMİR, Başak ATAMAN GÖKÇEN

TOKİ MODELİ VE FİNANSAL YAPISININ ANALİZİ

Yener COŞKUN

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FİNANSMAN ARACI OLARAK SUKUK VE MUHASEBELEŞTİRİLMESİ

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AVUSTRALYA’DAKİ KADEMELİ FİNANSAL RAPORLAMANIN YENİ ÇERÇEVESİ VE TÜRKİYE’DEKİ KADEMELİ FİNANSAL RAPORLAMA İÇİN BİR ÖNERİ

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MUHASEBE MESLEK MENSUBU ADAYLARININ ETİK EĞİTİMİ GÖRÜŞLERİ*

Meral EROL FİDAN, Şerife SUBAŞI

AVUSTRALYA'DAKİ KADEMELİ FİNANSAL RAPORLAMANIN YENİ ÇERÇEVESİ VE TÜRKİYE'DEKİ KADEMELİ FİNANSAL RAPORLAMA İÇİN BİR ÖNERİ

Can ÖZTÜRK