Norme d’information financière pour les entités qui n’ont pas de responsabilité publique: Une analyse sur la Turquie en comparaison avec le Royaume-Uni

Can Öztürk
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Can Öztürk: Çankaya University

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Abstract: This research focuses on the financial reporting standards for non-publicly accountable entities. In this context, the draft financial reporting standard of Turkey compared with the financial reporting standard of the United Kingdom (FRS 102) in terms of the essential accounting policies. The findings of the research indicate that these two financial reporting standards are under the influence of the directive of the European Union (2013/34); however, financial reporting standard of Turkey is not in compliance with the international practice on important accounting policies (revenue recognition, and borrowing costs) compared to the financial reporting standard of the United Kingdom and it is conservative.

Keywords: financial reporting standard; public accountability; Turkey; United Kingdom; norme d’information financière; responsabilité publique; Turquie; Royaume-Uni (search for similar items in EconPapers)
Date: 2017-05-30
New Economics Papers: this item is included in nep-acc and nep-ara
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Published in Accountability, Responsabilités et Comptabilités, May 2017, Poitier, France. pp.cd-rom

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