A Research About Utilization of Inventory Cost Formulas Under TMS 2 Inventory Standards in Food Sector

Gürbüz Gökçen and Yasin Cebeci
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Gürbüz Gökçen: Marmara University
Yasin Cebeci: Marmara University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2016, vol. 31, issue 105, 115-132

Abstract: In this study, utilization of inventory cost formulas in financi¬al statements that are presented to Public Disclosure Platform by public companies which apply TMS 2 Inventory Standard in set of TFRS and operate in food sector; and its effects on operation results of companies have been investigated.

Keywords: Turkish Financial Reporting Standards; TMS 2 In¬ventory Standards; Public Disclosure Platform; Inventory Cost Formulas (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:31:y:2016:i:105:p:115-132

DOI: 10.33203/mfy.312138

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