Applications

Önder Kaymaz, Özgür Kaymaz and A. R. Zafer Sayar
Additional contact information
Önder Kaymaz: Central Connecticut State University (CCSU)
Özgür Kaymaz: Turkish Airlines Inc.
A. R. Zafer Sayar: The Union of Chambers of Certified Public Accountants of Turkey: TURMOB (AICPA-Equivalent)

Chapter 5 in Corporate Financial Reporting and Performance: A New Approach, 2015, pp 43-72 from Palgrave Macmillan

Abstract: Abstract The fifth chapter, Chapter 5, embraces two sections and shows the applications. The first section provides some analytical applications using the pillars of the game theory-rhetoric. The second section documents some real-life applications in connection with international corporate financial corporate reporting while giving a special glance to IAS 12. Although the second chapter exerts a special focus to the relationship of GING with IFRS and IAS, both the sections present numerous cases of real-life implications of GING on corporate financial reporting implementations along with international corporate financial reporting regimes. Building on IAS 12, Chapter 5 tackles the discussion of deferred taxes and presents the implications for accounting and taxable profit figures while considering several real-life cases with varyingfinancial reporting tools, options and strategies.

Keywords: Balance Sheet; Income Statement; Bond Issuance; Legal Expense; Share Issuance (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-51533-9_5

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DOI: 10.1057/9781137515339_5

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