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ÜLKE MUHASEBE SİSTEMLERİNDEKİ FARKLILIKLAR VE BU FARKLILIKLARDAN KAYNAKLANAN SORUNLARA GETİRİLEN ÇÖZÜM ÖNERİLERİ

Journal Name:

  • Dumlupınar Üniversitesi Sosyal Bilimler Dergisi

Publication Year:

  • 2003

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
It is a well known fact that accounting systems of countries show diversities in measurement, information disclosure and auditing methods and practices. In this paper, the author explains the causes of international accounting diversities and solution proposals to the problems caused by accounting diversities by reviewing the international accounting literature.
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Abstract (Original Language): 
Ülkelerin muhasebe sistemleri ölçme, bilgi açıklama ve denetim yöntem ve uygulamalarında farklılıklar gösterdiği bilinen bir gerçektir. Bu makalede yazar, uluslararası muhasebe farklılıklarının nedenlerini ve farklılıklardan kaynaklanan sorunlara getirilen çözüm önerilerini uluslararası muhasebe literatürünü inceleyerek açıklamıstır.
FULL TEXT (PDF): 
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  • 8
81-92
  • Turkish

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