文章基本信息

标题：A RESEARCH ON DETERMINATION OF KNOWLEDGE LEVEL OF MEMBERS OF ACCOUNTING PROFESSION ABOUT IAS 23 BORROWING COSTS
其他标题：MUHASEBE MESLEK MENSUPLARININ TMS 23 BORÇLANMA MALİYETLERİ STANDARDI’NA İLİŞKİN BİLGİ DÜZEYLERİNİN TESPİTİNE YÖNELİK BİR ARAŞTIRMA
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作者：Ali DERAN ; Ali DERAN ; İncilay ERDURU 等
期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2016
期号：47
页码：11-26
语种：English
出版社：Erciyes University
摘要：Borrowing costs are such costs as foreign sources of interest,exchange rate differences,maturity differences,and commission expenses of enterprises in order to maintain and compete.The purposes of this study is to clarify accounting of the cost of borrowing in accordance with Turkey Accounting Standard No.23 (IAS 23) and to determine knowledge levels of members of the profession working independently about the standard in question.In the research ANOVA,KruskalWallis and Tukey's test were utilized to establish level of knowledge of the members and whether their level of knowledge is changed by age,experience or titles.According to the analysis results,knowledge level of members of accounting profession was found to be moderate about scope of standart,commencement of capitalisation,suspension of capitalisation and cessation of capitalisation.Besides,the above-mentioned issues relating to standards of their level of knowledge has been found to differ according to their age,experience and their titles.
其他摘要：Borçlanma maliyetleri,işletmelerin faaliyetlerini sürdürebilmesi ve rekabetçi gücünü arttırabilmesi için,özkaynaklarına ilave olarak kullandıkları yabancı kaynaklara ilişkin faiz,kur farkı,vade farkı,komisyon giderleri vb.maliyetlerdir.Bu çalışmanın amacı
关键词：Borrowing Costs;IAS 23 Borrowing Costs Standard;Loan Capital;Accountant
其他关键词：Borçlanma Maliyetleri;TMS 23 Borçlanma Maliyetleri Standardı;Yabancı Kaynak;Muhasebe Meslek Mensubu