Examination of reporting of investments in associates in financial statements within the scope of international financial reporting standards, reporting standards for large and medium sized enterprises, tax procedure law and Turkish commercial law
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Abstract (EN)
The study of the reporting of investments in associates in the financial statements within the scope of international financial reporting standards, Turkish Tax Procedure Law and Turkish Commercial Law. In our time, both national and international increasing competition environment is causing the businesses to make capital investments to increase their level of profitability, spread the risks and participate in the management of other companies. Associate investments is one of the most common one of these. Accounting for associate investments, reporting them in financial statements and to make them compatible with the international standards in this respect manifests itself as an important question. In this study, reporting investments in associates has been dealt with within the context of international financial reporting standards, reporting standards for large and medium sized enterprises, Turkish Tax Procedure Law and Turkish Commercial Law.
Author
Yusuf Öcalmış
Institution
Feyziye Schools Foundation Işık University
Muhasebe ve Denetim Bilim Dalı
How to Cite
Yusuf Öcalmış (Master Thesis). Examination of reporting of investments in associates in financial statements within the scope of international financial reporting standards, reporting standards for large and medium sized enterprises, tax procedure law and Turkish commercial law, 2018, Feyziye Schools Foundation Işık University.
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