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Istanbul Ticaret University Institutional Repository
Article . 2015
Full-Text: https://acikerisim.ticaret.edu.tr/bitstreams/ba181e46-558b-45ed-9af1-6319e23026eb/download
Data sources: Istanbul Ticaret University Institutional Repository
Claim

Uluslararası Finansal Raporlama Ve Uluslararası Denetim Standartlarında Raporlama Döneminden Sonraki Olaylar

Events After The Reporting Period In International Financial Reporting Standards And International Standards On Auditing
descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2015 Turkey Turkish Publisher:Türkiye Serbest Muhasebeci Mali Müşavirler Ve Yeminli Mali Müşavirler Odaları Birliği
Authors: Şen, İlker Kıymetli;

handle: 11467/2592

Uluslararası Finansal Raporlama Ve Uluslararası Denetim Standartlarında Raporlama Döneminden Sonraki Olaylar

Abstract

Raporlama döneminden sonraki olaylar, raporlama tarihi ile işletmenin yönetim kurulunun, işletmenin finansal tablolarının yayınlanması için onay verdiği tarih arasındaki döneme denk gelen olayları kapsamaktadır. Bu olay¬lar düzeltme gerektirebileceği gibi, düzeltme yapılmasını gerektirmeyen ancak finansal tablo dipnotlarında açık¬lama yapılmasını gerektiren olaylar olabilmektedir. Bu çalışmada raporlama döneminden sonraki olaylar hem Uluslararası Muhasebe ve Finansal Raporlama Standartları (UMS/UFRS) açısından, hem de Uluslararası Dene¬tim Standartları (UDS) açısından incelenmiştir. Bu kapsamda; raporlama döneminden sonraki olaylarla ilgili olarak düzeltme yapılması ya da finansal tablo dipnotlarında yapılacak açıklamalarla ilgili UMS 10 "Raporlama Döneminden Sonraki Olaylar" standardı ile bu olayların denetimi ile ilgili olarak UDS 560 "Bilanço Tarihinden Sonraki Olaylar" standardının incelenmesi bu çalışmanın amacını oluşturmaktadır.

Country
Turkey
Related Organizations
Keywords

UFRS, IFRS, Raporlama Döneminden Sonraki Olaylar, Events After The Reporting Period, ISA, UDS

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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