کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1120350 | 1488497 | 2012 | 7 صفحه PDF | دانلود رایگان |
The global shift to International Financial Reporting Standards (IFRS) is fundamentally changing the way insurance companies present their business and the way their financial statements are judged by decision makers. The purpose of this study is to examine and disclose the effects of international developments in financial reporting, particularly the use of IFRS, on insurance financial reporting in Turkey. Insurance companies operated in Turkey have started to implement Turkish translation of IFRS called Turkish Accounting Standards (TMS) since January 1, 2008. Therefore, the research is conducted on the adoption of TMS in insurance companies in Turkey. This study explains the changes occurred and expected changes in insurance financial reporting in Turkey.
Journal: Procedia - Social and Behavioral Sciences - Volume 62, 24 October 2012, Pages 294-300