The development of inflation accounting in Turkey
Turkey, as a developing country, suffered from high inflation rates for many years. However inflation accounting was not applied till the year 2003 because of some political reasons. The high rates of inflation heavily distorted the financial statements of the companies in Turkey. The companies trie...
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| Veröffentlicht in: | Critical perspectives on accounting 2009-07, Vol.20 (5), p.568-590 |
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| creator | Arsoy, Aylin Poroy Gucenme, Umit |
| description | Turkey, as a developing country, suffered from high inflation rates for many years. However inflation accounting was not applied till the year 2003 because of some political reasons. The high rates of inflation heavily distorted the financial statements of the companies in Turkey. The companies tried to benefit from the incentives in the Turkish Tax Regulation negating the effect of inflation till the year 2003. At the beginning of 2004 inflation accounting was applied at last. The purpose of this study is to emphasize the effects of inflation on the companies in Turkey and what they did in order to protect from the distortions of inflation till the year 2003. Also the regulations of the Ministry of Finance and Capital Market Board considering inflation adjustment were examined and compared by illustrations. |
| doi_str_mv | 10.1016/j.cpa.2008.01.006 |
| format | Article |
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However inflation accounting was not applied till the year 2003 because of some political reasons. The high rates of inflation heavily distorted the financial statements of the companies in Turkey. The companies tried to benefit from the incentives in the Turkish Tax Regulation negating the effect of inflation till the year 2003. At the beginning of 2004 inflation accounting was applied at last. The purpose of this study is to emphasize the effects of inflation on the companies in Turkey and what they did in order to protect from the distortions of inflation till the year 2003. 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| fulltext | fulltext |
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| ispartof | Critical perspectives on accounting, 2009-07, Vol.20 (5), p.568-590 |
| issn | 1045-2354 1095-9955 |
| language | eng |
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| source | Elsevier ScienceDirect Journals Complete |
| subjects | Accounting Accounting standards Capital Market Board of Turkey Empirical research Financial policy Financial regulation Financial reporting Financial statements History Impact analysis Inflation Inflation accounting Inflation adjustment Information analysis Studies Tax regulations Taxation Turkey Turkish accounting standards Turkish accounting system Turkish Ministry of Finance |
| title | The development of inflation accounting in Turkey |
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