Konaklama isletmeleri yonetim muhasebesi’nin 2000-2014 yillari arasi akademik gelisim sureci

Aim of this research is to reveal general trends by analysing postgraduate theses prepared on “Management Accounting In Hospitality” topics and published at Cohe Thesis Center study this topic by presenting a panaroma and to give an oppinion to practitioners about searches conducted. As a result of screening 14 postgraduate theses and 6 doctoral theses were found. Theses categorized with content analysis according to their various characteristics ,and also results and findings of the research studied deeply were discussed in their different and similar aspects. Years experienced an increase in the work done as a thesis, but it was found that work done in recent years. Thesis in strategic management accounting approaches are very committed to the issue.peer-reviewe

TFRS kapsaminda sermayenin korunabilirliginin ekonomik kar analizi ve getirilen oneri uzerine bir uygulama

Globalization has removed borders of trade on the world and this result has directed to globalize the accounting systems. IAS (International Accounting Standards) and IFRS (International Financial Reporting Standards) are developed and updated everyday and these systems are integrated our country. “Capital Stock’s Conservation and Persistence” has been emphasized with importance on the IAS / IFRS’s "Conceptual Framework" and for that reason, the profit-loss calculations have been made with method of "Economic Profit and EBITDA (earnings before interest tax depreciation and amortization)" and the aim of this study is; giving a different standpoint for companies performance evaluations may be made more effective. Companies are to declare periodic amounts of profit or loss and as a result of this study is; these amounts have been found to reflect only tax or financial amounts. Hence, can be correctly calculated the real commercial amounts of profit-loss is demonstrating once more face the day importance of companies performance evaluation.peer-reviewe

Turkiye’de finansal kiralama islemleri ve muhasebelestirilmesi

The aim of this study is to explain accounting policies of lessor and lessee companies in financial leasing transactions. In this study, we provide a comprehensive literature review, as well as real life application obtained from an anonymous leasing company. For this purpose, financial leasing transactions examined according to TAS 17 and accounting records indicated for lessor and lessee companies.peer-reviewe