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Türkiye Finansal Raporlama Standartları, Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı ve Muhasebe Sistemi Uygulama Genel Tebliğlerinde Stoklar: Muhasebeleştirme, Değerleme, Sunum ve Açıklamalar

Selçuk Yalçin

dumlupınar üniversitesi sosyal bilimler derggisiCilt 2019/1, Sayı 60

Stoklar işletmelerin satmak veya faaliyetlerinde kullanmak üzere işletmede tuttukları hammadde, malzeme, mamul ve ticari mallardır. Henüz hasılat elde edilmemiş hizmet üretim maliyetleri de stok olarak değerlendirilebilir. Ülkemizde muhasebe uygulamaları Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları, Büyük ve Orta Boy İşletmeler …

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ERP Sistemlerinin Muhasebe Bilgi Sistemine Entegrasyonu ve Finansal Raporlamaya Yansımaları

Niyazi Kurnaz, Ali Kestane

dumlupınar üniversitesi sosyal bilimler derggisiCilt 2019/1, Sayı 61

Teknolojinin bilgi toplumuna sağladığı en önemli katkılardan birisi; bilgiye erişimde kolaylık ve paylaşımında hız sağlamasıdır. İşletmelerin küresel ekonomik ortamda yoğun rekabet yarışı içerisinde faaliyetlerini gerçekleştirmelerinde bilgi işlem teknolojilerinin kullanımı kaçınılmaz bir gereklilik haline gelmiştir. Özellikle sermayenin uluslararası alanda hareket etmesi …

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KURUMSAL FAALİYET RAPORLARININ GRAFİK TASARIM ÜRÜNÜ OLARAK İNCELENMESİ: ASPEN SİGORTA HOLDİNG ÖRNEĞİ

Hüseyin Civelek, Armagan Gökçearslan

dumlupınar üniversitesi sosyal bilimler derggisiCilt 2017/1-legacy-3906, Sayı 52

This study, investigates the definition and required content of annual reports that are considered graphic design products, as well as their importance for a corporate firm and how to use graphic design elements in an annual report. The study also …

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МЕТОДИКА ОСУЩЕСТВЛЕНИЯ ЭКОНОМИЧЕСКОГО АНАЛИЗА И КОНТРОЛЯ НА ОСНОВАНИИ ФИНАНСОВОЙ ОТЧЕТНОСТИ ПРЕДПРИЯТИЯ

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International Journal InternaukaCilt 2018/1, Sayı 1

The article analyzes the methods of conducting economic analysis and control on the basis of financial statements of the enterprise. The main definitions of financial statements are analyzed. The composition of the financial statements, which includes the balance sheet, the …

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IMPACT OF SUSTAINABILITY PERFORMANCE OF COMPANY ON ITS FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY ON BORSA ISTANBUL (BIST)

Serife Önder

dumlupınar üniversitesi sosyal bilimler derggisiCilt 2018/1, Sayı 56

Bu çalışmanın amacı, Türkiye’de işletmelerin sürdürülebilir olmasının işletmenin karlılığına etkisinin olup olmadığının araştırılmasıdır. Bu nedenle 2015 yılında Global Reporting Initiative (GRI)’ye göre sürdürülebilirlik raporu bulunan ve Borsa İstanbul’da (BİST) yer alan işletmelerin 33 işletmenin verileri kullanılarak çoklu doğrusal regresyon analizi …

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Türkiye Muhasebe ve Finansal Raporlama Standartları Konusunda Üniversite Öğrencilerinin Algı Düzeylerinin Ölçülmesi: Bilecik Şeyh Edebali Üniversitesi Örneği

Meral Erol Fidan, Taner Uysal

Karamanoğlu Mehmetbey Üniversitesi Sosyal ve Ekonomik Araştırmalar DergisiCilt 2017/19-legacy-4003, Sayı 33

In today’s globalizing world, businesses are supposed to speak a common language to survive. The way to speak the same language is to adapt to International Accounting Standards. As a result of actions for adaptation to standards in our country, …

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ИНФОРМАЦИОННАЯ ПАРАДИГМА ФИНАНСОВОЙ ОТЧЕТНОСТИ

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International Journal InternaukaCilt 2016/11-legacy-2705, Sayı 2

The paper investigates the content of the information paradigm of financial statements based on the theory of asymmetric information and cybernetic approach. Defined objective of financial statements, its priority users, methodological tools and modern technology of information transmission, allocated priority …

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TRUTH, FAITHFULLNESS AND RELIABILITY VAGUENESS IN THE ACCOUNTING THEORY AS A CHALLENGE FOR ACCOUNTING TEACHERS

Ewa Wanda Maruszewska, Aleksandra Szewieczek, Marzena Strojek-Filus

Problems of Education in the 21st CenturyCilt 2015/68, Sayı 68

The study was aimed at examining the notion of truth, faithfulness and reliability approaches in chosen social sciences, and accounting theoretical foundations among them. In order to explore whether accounting conceptual framework together with accounting theoreticians have developed a satisfactory …

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ИСПОЛЬЗОВАНИЕ МЕТОДОВ ПЕРЕДАЧИ АЭРОНАВИГАЦИОННОЙ И МЕТЕОРОЛОГИЧЕСКОЙ ИНФОРМАЦИИ ATIS/D-ATIS В ГРАЖДАНСКИХ АЭРОПОРТАХ

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International Journal InternaukaCilt 2017/5, Sayı 5

Modern international airports need to send an aifield meteorological, aerodrome and ornitogolical information to aircraft crews and air traffic controllers. ATIS and D-ATIS systems are useful for this actions. The article describes the use of ATIS broadcasting, its application experience, …

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The Effects of Realistic Mathematics Education on Students’ Math Self Reports in Fifth Grades Mathematics Course

Sebahat Yetim Karaca, Ali Özkaya

International Journal of Curriculum and InstructionCilt 2017/9, Sayı 1

The aim of this research is to analyze the effects of realistic mathematics education on students’ self-reports on the ‘numbers and operation’ unit of the 5th grades mathematics course. For this reason, two classes were randomly identified. After seeing that …

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THE RELATIONSHIPS BETWEEN THE TRADITIONAL BELIEFS AND PRACTICE OF MATHEMATICS TEACHERS AND THEIR STUDENTS’ ACHIEVEMENTS IN DOING MATHEMATICS TASKS

Alesja Šapkova

Problems of Education in the 21st CenturyCilt 2014/58, Sayı 58

The importance of teachers’ beliefs for students’ learning is highlighted from different sources showing that teachers’ beliefs affect their teaching approach that, in turn, affects students’ achievement. The studies of mathematics teachers’ beliefs in Latvia brought out a contradiction between …

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Milli Kalkınma Partisi’nin Kasım 1945 Tarihinde Hatay/Erzin’deki Bucak Kongresi Üzerine Cumhuriyet Halk Partisi İstihbarat Raporları

Ismet ÜZEN

Çankırı Karatekin Üniversitesi Karatekin Edebiyat Fakültesi DergisiCilt 2013/1-legacy-2388, Sayı 1

Turkey again decided to transition to multi-party system at the end of the Second World War. In this process, the National Progress Party was the first established opposition party and its one branch was opened in Erzin which was a …

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4-7 YAŞ GRUBU ÇOCUKLARDA SAĞLIKLA İLİŞKİLİ YAŞAM KALİTESİ; ÇOCUK VE EBEVEYN RAPORLARI ARASINDAKİ UYUM

Figen, Bahire, Saliha +4 yazar

SSTB (SPOR SAĞLIK VE TIP BİLİMLERİ DERGİSİ)Cilt 2012/2-legacy-160, Sayı 2

Quality of life (QoL) is an expression of personal satisfaction with all facets of life including physical, social, economic and psychological wellbeing. This descriptive and cross-sectional study aimed to evaluate agreement between self reports and parent reports of health-related quality …

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ВНУТРІШНІЙ КОНТРОЛЬ СПЕЦІАЛІЗОВАНИХ РОБОЧИХ АКТИВІВ ПІДПРИЄМСТВ ГОТЕЛЬНО-РЕСТОРАННОГО БІЗНЕСУ: МЕТОДИЧНИЙ АСПЕКТ

O. Dombyk

International Journal InternaukaCilt 2016/1, Sayı 1

In the article, the method of internal control specialized working assets enterprise’s of the hotel and restaurant business is researched. The main objectives of the control system the researching subjects are characterized. The internal reporting forms, making it possible to …

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ПРОГНОЗНАЯ ФИНАНСОВАЯ ОТЧЕТНОСТЬ: ПРОБЛЕМНЫЕ АСПЕКТЫ И ПЕРСПЕКТИВЫ ИСПОЛЬЗОВАНИЯ ПРЕДПРИЯТИЯМИ

P. O. Kutsyk

International Journal InternaukaCilt 2015/9, Sayı 9

The achievements of scientists concerning the feasibility of preparing of forecast financial reporting as a source of information for users of different levels are studied. The place of forecast financial reporting in the management of enterprise is grounded. The conceptual …

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Problematic Issues of Segmentation in the Formation of Consolidated Financial Statements by the Participants of Joint Ventures

Alla V. Dmitrenko

European ResearcherCilt 2014/14, Sayı 70

Рыночные преобразования в Украине, глобализация бизнеса, преодоления государственных границ и развитие транснациональных компаний (далее – ТНК), процессы приватизации и реконструкции крупных предприятий, а также отраслевых комплексов привели к образованию холдинговых структур, объединений предприятий, в состав которых входят материнское и его …

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