文章基本信息

标题：ACCOUNTING POLICY OPTIONS UNDER IFRS: EVIDENCE FROM TURKEY
本地全文：下载
作者：Pavel NĂSTASE ; Pavel NĂSTASE
期刊名称：Contabilitate şi Informatică de Gestiune
印刷版ISSN：1583-4387
出版年度：2013
卷号：12
期号：3
页码：388-404
语种：English
出版社：Bucharest University of Economic Studies
摘要：Although one of the main purposes of InternationalAccounting Standards Board (IASB) is to improve comparability of financialstatements by eliminating different accounting treatments applied by companies,International Financial Reporting Standards (IFRSs) still permit choices inaccounting treatment of similar transactions and events. This paper examinesthe accounting choices made by Turkish listed companies in cases where IFRSspermit a choice between alternative accounting policies. The paper highlights11 such accounting policy choices and presents the descriptive empiricalresults on which accounting policies were in fact chosen by a sample of 235Turkish listed companies after the adoption of IFRSs. The results show that companies choose different accountingpolicies concerning measurement model for plant, property and equipment andinvestment property which impair the comparability of financial informationbetween companies. Furthermore, lack of disclosures relating to chosenaccounting policies is also identified in some cases.
关键词：IFRS; Turkey; accounting policies; comparability; GAAP