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International Accounting and Reporting Issues

2007 Review

image of International Accounting and Reporting Issues

The 2007 Review of the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) provides useful information on the status of corporate governance disclosure in different markets, and further establish ISAR’s guidance in this area as a practical international benchmark. The report includes a review of practical implementation issues related to International Financial Reporting Standards (IFRS) and several other topics including draft guidance on corporate responsibility indicators and the results of surveys on corporate governance disclosure.

English

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Review of practical implementation issues of International financial reporting standards: Case Study of Turkey

As a developing country with an emerging capital market, Turkey closely follows developments in international financial reporting and auditing. This report presents the historical development of accounting and financial reporting in the country and discusses the recent regulatory developments following the attempts at convergence with the global set of financial reporting standards that are referred to as the International Financial Reporting Standards (IFRS). In doing so, this report conveys the Turkish experience in adapting to IFRS as well as lessons learned in the implementation process.

English

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