会计业务和财务的历史【外文翻译】

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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