期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2013
卷号：6
期号：1
DOI：10.25287/ohuiibf.211412
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：With globalization,economic boundaries between countries are comparatively eliminated and countries interacted a more economically with each other. The number of companies increased which wanted to invest and to operate in the capital markets on other countries. The ideas to help investors to make right decisions and other reasons have revealed the need to create a common standard for financial reporting. These developments in financial reporting have an effect on all countries in the world. In a short time,these standards have a widespread usage among countries. The European Union and Turkey (as a candidate member of EU) have agreed to apply international accounting standards in the financial reporting of publicly traded companies since 2005. Then,with the idea of taking the small and medium sized enterprises (SMEs) into this application,International accounting standards board prepared a simplified form of these standards for these enterprises. With the enactment of the new Turkish Commercial Law,all entities in Turkey are expected to comply with these standards in accounting records and financial reporting. The goal of this study is to investigate the assessments of SMEs’ about the effects of international financial reporting standards on the financial reports. For this purpose,the survey was conducted to SMEs operating in the province of Kahramanmaraş.
其他摘要：Küreselleşme ile birlikte,ekonomik anlamda ülkeler arasındaki sınırlar nispeten ortadan kalkmış,ülkeler ekonomik olarak birbirleriyle daha çok ilişki içerisine girmişlerdir. Diğer ülkelerde yatırım yapmak ya da diğer ülkelerin sermaye piyasalarında faaliy
