1. SPK DÜZENLEMELERİ AÇISINDAN GELİR TABLOSUNDA YER ALAN BİLGİLERİN SUNUMU VE İMKB'DE BİRİNCELEME.
- Author
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Karapinaṛ, Aydın and Zaif, Figen
- Subjects
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INTERNATIONAL accounting standards , *CAPITAL market , *EFFICIENT market theory , *FINANCIAL disclosure , *FINANCIAL performance , *SECURITIES trading volume , *OFF balance sheet financing , *SECURITIES trading , *STOCK exchanges , *CORPORATION reports - Abstract
The first application of International Accounting Standards (IAS) is realized for listed companies. Capital Market Board of Turkey (CMB) issued the regulation which includes Turkish translation of IAS and a communiqué containing financial statement and disclosures formats in consequent of IAS. Doing so, CMB aimed to simplify the first application of standards and provide comparability of financial statements. The first applications consequences are arisen by issued financial statements and audit reports of listed companies. In this article, the harmonization degree of income statements of listed companies in Istanbul Stock Exchange (İES) is analyzed and the reasons of disharmony are stated by examining the issued income statements and audit reports. The observed reporting differences for income statement are examined according to the auditing firms and reports. [ABSTRACT FROM AUTHOR]
- Published
- 2008