Outcome Assessment of Application of Turkish Accounting and Financial Reporting Standards (TAS/TFRS): A Survey on Audit Firms Authorized by POA

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dc.contributor.authorAtmaca, Metin
dc.contributor.authorErol, Mikail
dc.contributor.authorAslan, Muhsin
dc.date.accessioned2025-01-27T19:55:11Z
dc.date.available2025-01-27T19:55:11Z
dc.date.issued2017
dc.departmentÇanakkale Onsekiz Mart Üniversitesi
dc.description.abstractThis study was conducted to carry out, within the framework of the independent auditing firms, an assessment of the application results of Turkish Accounting Standards and Turkish Financial Reporting Standards, known by acronyms TAS/TFRS, respectively. In order to acquire investigational data, a survey method was used. The data derived from the survey were put through a frequencyfactor analysis. The participants were of the opinion that the applications of TAS/TFRS could positively affect firm operating activities, enhance the efficiency of accounting applications and have a positive impact on financial reporting processes. It was also deduced that such standards would bring flexibility to accounting applications as per tax applications, and that they would reflect credit upon business organizations.
dc.identifier.endpage288
dc.identifier.issn2146-3042
dc.identifier.issue73
dc.identifier.startpage273
dc.identifier.trdizinid291080
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/291080
dc.identifier.urihttps://hdl.handle.net/20.500.12428/19562
dc.identifier.volume0
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofMuhasebe ve Finansman Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_TRD_20250125
dc.subjectİşletme
dc.subjectİktisat
dc.subjectİşletme Finans
dc.titleOutcome Assessment of Application of Turkish Accounting and Financial Reporting Standards (TAS/TFRS): A Survey on Audit Firms Authorized by POA
dc.typeArticle

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