HAVE WE REALLY BEEN USING THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) SINCE 2005? CASE OF TURKEY

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Melissa N. Cagle ; Çağnur Balsarı ; Fatih Dalkılıç (2015)
  • Publisher: Social Sciences Research Society
  • Journal: International Journal of Social Sciences and Humanity Studies (issn: 1309-8063, eissn: 1309-8063)
  • Subject: History of scholarship and learning. The humanities | Social sciences (General) | H1-99 | AZ20-999 | Social Sciences | H | IFRS, harmonization, convergence, Turkey, Series XI, No: 25

Starting from the year 2002, the Turkish national regulatory agency hasundertaken an extensive role in the convergence efforts towards IFRS. In order tosupport the transition, the Turkish Capital Markets Board (TCMB) implementedseveralversio... View more
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