publication . Article . 2013

Accounting Policy Options under IFRS: Evidence from Turkey

Oguzhan BAHADIR; Buke TOLGA;
Open Access
  • Published: 01 Jan 2013 Journal: Journal of Accounting and Management Information Systems, volume 12, issue 3 September, pages 388-404
Abstract
Although one of the main purposes of International Accounting Standards Board (IASB) is to improve comparability of financial statements by eliminating different accounting treatments applied by companies, International Financial Reporting Standards (IFRSs) still permit choices in accounting treatment of similar transactions and events. This paper examines the accounting choices made by Turkish listed companies in cases where IFRSs permit a choice between alternative accounting policies. The paper highlights 11 such accounting policy choices and presents the descriptive empirical results on which accounting policies were in fact chosen by a sample of 235 Turkish...
Subjects
free text keywords: IFRS, Turkey, accounting policies, comparability, GAAP, jel:M41, jel:M48
Related Organizations
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