Artikel
Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS & US GAAP regarding which should be internationally accepted uniform set of application, world public opinion used to accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as a reference. This study contains evaluations related to the results of research on the thoughts & perceptions of the professionals interested in accounting and auditing about application and development of international financial reporting standards as national financial reporting standards. As a result of the research, it was determined that those interested in accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS is applied, comprehensibility and reliability of financial statements shall increase, at the same time accounting frauds shall decrease.
- Sprache
-
Englisch
- Erschienen in
-
Journal: Journal of Economics, Finance and Administrative Science ; ISSN: 2218-0648 ; Volume: 18 ; Year: 2013 ; Issue: 34 ; Pages: 16-23 ; Barcelona: Elsevier España
- Klassifikation
-
Wirtschaft
Accounting and Auditing: General
Accounting
Auditing
- Thema
-
International Financial Reporting Standards
Turkish Accounting Standards
Benefit
Interpretation
Perceptions of Standards
Responsibility
Advantage of Application of International Financial Reporting Standards
Normas internacionales de información financiera
Normas turcas de contabilidad
Beneficio
Interpretación
Percepciones de normas
Responsabilidad
Ventaja de aplicación de normas internacionales de información financiera
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bozkurt, Orhan
İslamoğlu, Mehmet
Öz, Yaşar
- Ereignis
-
Veröffentlichung
- (wer)
-
Elsevier España
- (wo)
-
Barcelona
- (wann)
-
2013
- DOI
-
doi:10.1016/S2077-1886(13)70019-2
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:45 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Bozkurt, Orhan
- İslamoğlu, Mehmet
- Öz, Yaşar
- Elsevier España
Entstanden
- 2013
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