03534ntm a22005417i 4500 000699864 CZ-PrVSE 20230625093744.0 m d cr n|||||||||| 230625s2023 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Gulec Atasoy, Bilgenur ISIS:165536 dis IFRS adoption in Turkey : roadmap, outcomes and practical implications eng IFRS adoption in Turkey : roadmap, outcomes and practical implications Bilgenur Gulec Atasoy 2023 ?? stran : digital, PDF soubor Vedoucí práce: David Procházka Diplomová práce (Ing.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2023 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2023 The purpose of this study is to provide an in-depth analysis of the transition from Turkish Local GAAP to International Financial Reporting Standards (IFRS), with a focus on a real Turkish company. The study aims to illustrate the entire adoption process, including all necessary adjustments and changes required for compliance with IFRS. The research findings reveal that the adoption of IFRS poses significant challenges for Turkish companies. One of the primary challenges is the differing perspectives between Turkish Local GAAP and IFRS. While Turkish Local GAAP is based on tax principles, IFRS is principle-based, making it difficult for companies to adjust their accounting practices to the new standards. Moreover, the rules, calculations, and presentations under IFRS are often different from those under Turkish Local GAAP, requiring companies to make significant changes to their financial statements. This study offers a unique perspective on the implementation and application of IFRS, using real company cases to demonstrate how local statutory accounting is being prepared for IFRS, and how local GAAP is being harmonized with IFRS. The implications of this research are beneficial for businesses seeking clear guidance on the understanding of IFRS adoption. The research also contributes to the broader literature on IFRS adoption, offering valuable insights for researchers interested in the topic. Způsob přístupu: Internet finance and accounting [obor dipl. práce] diplomové práce fd132022 czenas master's theses eczenas IFRS Adoption Turkish Local GAAP Comparability Transparency IFRS treatments and adjustments Reliable information Quality of reporting Procházka, David, 1979 říjen 10.- xx0081344 ths Čevela, David ISIS:55504 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 dgg https://insis.vse.cz/zp/82490/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/82490 Hlavní práce https://insis.vse.cz/zp/82490/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/82490/posudek/oponent/78957 Oponentura https://insis.vse.cz/zp/82490/podrobnosti dc:identifier NEPOSILAT VSKP vse82490 230617 82490