İşletme birleşmelerinin uluslararası finansal raporlama standartları uyarınca muhasebeleştirilmesi, karşılaşılan sorunlar ve çözüm önerileri

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Thesis Type: Doctorate

Institution Of The Thesis: İstanbul Ticaret University, Sosyal Bilimler Enstitüsü, MUHASEBE VE DENETİM ANABİLİM DALI, Turkey

Approval Date: 2018

Thesis Language: Turkish

Student: OLCAY AKÇİN

Supervisor: KIYMETLİ ŞEN İLKER

Open Archive Collection: AVESIS Open Access Collection

Abstract:

Because of tough competition conditions in global economy, technological developments, changes in consumer preferences, economic crisis, changes in law and number of other reasons, companies choose business combinations in order to reduce the business risks, increase the performance, efficiency and competitive power, expand into new markets and reduce the costs. In Turkey, the legal regulations concerning business combinations are defined by the Turkish Commercial Law, Tax Law, Capital Markets Law, Banking Law and the Law Regarding the Protection of Competition. In addition to these regulations, International Accounting Standards and International Financial Reporting Standards issued by International Accounting Standards Board are adopted and translated as Turkish Accounting Standards and Turkish Financial Reporting Standards by Public Oversight Accounting and Auditing Standards Authority. In this study, it is aimed to identify the problems that the implementers encounter while accounting of business combinations in accordance with International Financial Reporting Standards and offer solutions to these problems.