HAVE WE REALLY BEEN USING THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) SINCE 2005? CASE OF TURKEY

HAVE WE REALLY BEEN USING THE INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) SINCE 2005? CASE OF TURKEY

Starting from the year 2002, the Turkish national regulatory agency hasundertaken an extensive role in the convergence efforts towards IFRS. In order tosupport the transition, the Turkish Capital Markets Board (TCMB) implementedseveralversionsof IFRS,regulatory practic...

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Bibliographic Details
Main Authors: Melissa N. Cagle, Çağnur Balsarı, Fatih Dalkılıç
Format: Article
Language:English
Published: Social Sciences Research Society 2015-01-01
Series:International Journal of Social Sciences and Humanity Studies
Online Access:http://www.sobiad.org/ejournals/journal_IJSS/arhieves/IJSS-2015_1/cagle.pdf

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