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TMS 19 ÇALIŞANLARA SAĞLANAN FAYDALAR STANDARDININ İMKB'DEKİ ŞİRKETLERDE UYGULANMA DÜZEYİNİN DEĞERLENDİRİLMESİ.

Authors :
DURGUT, Mehmet
KAYA, Uğur
Source :
Ataturk University Journal of Economics & Administrative Sciences. 2013, Vol. 27 Issue 2, p179-205. 27p. 1 Illustration.
Publication Year :
2013

Abstract

In this study, it is aimed to present either financial or non financial reflections of regulations brought in the frame of human resources activities of TMS 19 Employee Benefits Standards on financial statements of corporations whose shares traded in Istanbul Stock Exchange (ISE). As a result of the research which adopts content analysis method, it is found out that all of the corporations which took part in the research have reported various information about the employee benefits regulated by TMS 19 Standards. [ABSTRACT FROM AUTHOR]

Details

Language :
Turkish
ISSN :
13004646
Volume :
27
Issue :
2
Database :
Academic Search Index
Journal :
Ataturk University Journal of Economics & Administrative Sciences
Publication Type :
Academic Journal
Accession number :
87067734