ŞEREFİYEDE DEĞER DÜŞÜKLÜĞÜ TESTİ: İMKB 50 ENDEKSİNDEKİ İŞLETMELERİN UYGULAMALARI.

As a result of globalization process, in Turkey, companies that are subject to Capital Markets Board and companies that are quoted in Istanbul Stock Exchange have been obligated to apply International Accounting Standards/ International Financial Reporting Standards (IAS/IFRS) since 2005. The objective of this obligation is to provide more true and fair information to the users of financial statements. This obligation whose objective is to provide true and fair information to the users of financial statements, leads important changes in our accounting applications. However, in order to achieve this objective, the contents of these standards must be assimilated and standards must be applied accurately. The objective of our study is to investigate the application of goodwill impairment in terms of companies quoted in ISE 50 within the framework of IAS 36- Impairment of Assets and have knowledge about the application level of the requirements of this Standard. [ABSTRACT FROM AUTHOR]