IAS 39 Nolu Standart Hükümlerine Göre Menkul Kıymetler ve Finansal Duran Varlık İşlemlerinde Uygulanacak Muhasebe Politikaları

Authors : Nalan AKDOĞAN

Pages : 61-78

View : 16 | Download : 13

Publication Date : 2001-12-01

Article Type : Research Paper

Abstract :The objective of this article is to describe the accounting policies and the principles for recognising, measuring and disclosing information about financial assets, especially financial asset held for trading, held-to-maturity investment and available-for-sale in financial statements of business enterprises.
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