Finansal Tabloların UFRS’ye Çevrimi

Mahmut Yardimcioğlu

Sosyoekonomi Journal, 2013, issue 20(20)

Abstract: The purpose of this study, the Uniform Accounting System and the financial statements prepared in accordance with International Accounting Standards, is to do analysis. Globalization, financial reports, in accordance with International Accounting Standards, requires preparation. Turkey is also expected to adopt international accounting standards in 2013. Businesses will have to arrange their financial statements according to international accounting standards. Therefore, it is explained that how to TFRS financial statements would be prepared with the help of an exemplary embodiment. According to the opening balance sheet TFRS primarily held in the sample application and the necessary adjustments will be made. Opening balance sheet compared with the current period balance sheet, income statement for the current period in accordance with standards, changes in equity and cash flow statement is prepared.

Keywords: TFRS; Opening Balance Sheet; Income Statement; Cash Flow Statement. (search for similar items in EconPapers)
JEL-codes: H83 M41 Q56 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:130202

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