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ID:456192
大小:50.50 KB
页数:5页
时间:2017-08-04
《会计业务和财务的历史【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、外文翻译原文AccountingBusinessandFinancialHistoryMaterialSource:http://mpra.ub.uni-muenchen.de/2554/Author:CarmonaAbstractThisstudyexaminestheevolutionofTurkishaccountingstandardstoascertainTheextentofdifferencesinTurkey’saccountingpracticesamongthedifferentgovernmentalStandardsetter’sregulatio
2、nsduringthetwentiethcentury.TheResearchresultsshowthattheaccountingstandardshadsetbythepublicCorporateownselfasparalleltoeconomicpoliciesofTurkishMinistryofFinanceandmoneypoliciesofCentralBankoftheRepublicofTurkeybeforeTheestablishmentofTurkishAccountingandAuditingStandardsBoardin1994.Ont
3、heotherhandinthelasttwodecadesoftwentiethcenturythespecificstandardshadsetbytheMinistryofFinancefortaxreportingcompaniesandCapitalMarketsBoardofTurkiyeforfinancialreportingcompanieshavethesignificantdifferences.Keywords:Standardization,Accounting1.IntroductionAccountingapplicationsof1923-
4、1950,weredevelopingwithinthegovernmentalfacilitiesinsteadofprivatesectorfacilities.Especiallybefore1950,singletypefinancialstatementarrangementswhichwereseparateforeachassociationwereeffectiveinthePublicEconomicEnterprises(KIT).It’spossibletoevaluatefromtheaccountingteachingbooksthatwerep
5、ublished(between1928and1950)accordingtotheneedsoftheeconomicalgovernmentalfacilities.Turkiye’saccountingstandardswereexpandedbyfollowingtheaccountingstandardsofsomecountriesthathavestrongeconomicalandpoliticalrelationswithTurkiyeandbyfollowingtheapplicationsofthesestandards.IntheTurkishac
6、countinghistorypreviouslyFrenchlegislationandpublicationswereutilizedbutlater1930’sGermanlegislationandpublicationsstartedtobeeffective.Whileafter1950withTurkiye’sexpandingeconomicalandculturalrelationswithUnitedStatesofAmerica,Americanaccountingsystemwasadoptedandafter1987byapplyingforth
7、efullmembershipforEuropeanUnion(EU),EU’sarrangementsandInternationalAccountingStandardsstartedtobeeffectivewithinthelasttwodecades.Ontheotherhand,theaccountingapplicationstill60’sweregenerallymanagedbytheTurkishCommercialCodeandTaxProcedureLaw.Forthesituationsthatth
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