Çağnur KAYTMAZ BALSARI, A Fatih DALKILIÇ

KURAL-BAZLI VE İLKE-BAZLI FİNANSAL RAPORLAMA STANDARTLARININ KARŞILAŞTIRILMASI

Comparison of Rule-Based and Principal-Based Financial Reporting Standards

Muhasebe ve Denetime Bakış

2007-Sayı: 22

105-118

UFRS, US GAAP, ilke-bazlı, kural-bazlı

IFRS, US GAAP, rule-based, principle-based

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