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International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey

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  • Yalkın, Yüksel Koç
  • Demir, Volkan
  • Demir, Lutfiye Defne

Abstract

The European Union decided that International Financial Reporting Standards (IFRS) would be effective as of the beginning of 2005. Consequently, the IMF, the World Bank, IOSCO as well as other similar organizations have established policies to support the adoption of IFRS. Similarly, since January 1, 2005, banks and firms in Turkey registered on the Istanbul Stock Exchange have prepared their financial statements in accordance with principles set out in IFRS. Moreover, the Turkish Accounting Standards Board (TASB) that oversees Turkish Accounting Standards has accepted harmonization with the principles of IFRS in order to get international acceptance.

Suggested Citation

  • Yalkın, Yüksel Koç & Demir, Volkan & Demir, Lutfiye Defne, 2008. "International financial reporting standards (IFRS) and the development of financial reporting standards in Turkey," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 279-294.
    • Handle: RePEc:eee:reacre:v:20:y:2008:i:c:p:279-294
    DOI: 10.1016/S1052-0457(07)00216-0
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    Cited by:

    1. Stefania Mariana VOICU, 2023. "Theoretical Management Enterprise Model in Global Market. Profitability and Rentability," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 166-170.
    2. Alali, Fatima A. & Foote, Paul Sheldon, 2012. "The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market," The International Journal of Accounting, Elsevier, vol. 47(1), pages 85-108.

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