TEMEL MUHASEBE VARSAYIMLARI ve MUHASEBE POLİTİKALARINA YÖN VEREN KAVRAMLAR

Authors : Cemal ÇAKICI

Pages : 69-76

Doi:10.14783/maruoneri.683409

View : 22 | Download : 17

Publication Date : 2002-01-30

Article Type : Review Paper

Abstract :According to Turkish Accounting Standard-1: Disclosure of Accounting Policies, fundamental assumptions of accounting as follows: Continuing-concern concert Consistency Matching principle Also, the following considerations are important to select of accounting policies: Conservatism Substance over form Materiality The aim of this study is to state above concepts as practical.
Keywords : Temel muhasebe, Muhasebe politikaları