Consolidated financial statements are the financial statements of a group of entities that are presented as being a single economic entity. IFRS 10 Consolidated Financial Statement (revised by IASB in 2011) provides methodology for preparing and presenting consolidated financial statements. Beside the consolidation methodology, IFRS 10 includes guidance on how to determine the level of control over the investee. The aim of this study is to examine the new control model and its process under IFRS 10.

The economic crises and corporate scandals since the 1980s have been followed by a marked improvement in the financial and administrative management of companies. At present, companies have started to use Corporate Governance to ensure the quality of their administrative and financial management and have started to use International Financial Reporting Standards (IFRS) to ensure transparency in financial reports. This study examines the relationship between IFRS and Corporate Governance, which has a huge impact on the global competitiveness of enterprises. The study employs survey research as a methodology to measure the relationship between IFRS and Corporate Governance. To test the hypotheses, it compared the data of survey results with the Corporate Governance Scores of the participant companies. The results showed a positive relation between the perception of IFRS and Corporate Governance relationship and the Corporate Governance Score, as the hypothesis suggested. It is determined that the strongest relation is between the perception about IFRS and Disclosure and Transparency Principle relationship and the Disclosure and Transparency Score.

This study aims to assess the problems encountered in the adaptation of the accounting education in Turkey to the International Accounting Standards with respect to the subcultural dimensions of accounting. In this regard, the accounting cultural values of the fourth year Business Administration undergraduate students of the four universities, which are the members of Union of Thrace Universities having the mission to organize mutual social and cultural activities, have been evaluated through a research survey. Therefore, it is discussed that to what extent the target audiences accounting cultural values comply with the cultural values of the International Accounting Standards. The research outcome demonstrates that the participant students accounting values are tended to be professionalism, uniformity and transparency.

This study includes the methodological and the topical classifications of accounting PhD theses accessed from YOK thesis screening pages in the period of 2000-2015. The study, in the corresponding period, also investigates Turkish university rankings of used accounting topics in Ph.D. theses. Results have been revealed in three periods; 2000-2005 is the first period, 2006-2010 is the second period, and 2011-2015 is the third period. Rankings are reported for the 2000-2015 period which cover whole years of this study. The content analysis, which is one of the archival research methods, is used as the main research methodology of this study.Results reveal that survey and case study methodologies are two most commonly used methodologies and financial accounting and auditing topics are two most popular accounting topics in accounting PhD education. In terms of the number and the accounting topical diversity of the PhD thesis, Marmara University seems to be in a place apart from other universities.

The right of indirect taxation of the goods that are subject to change internationally belongs to the importing country. For this reason, the goods that are subject to export are aimed to be excluded from the indirect tax load by preceding export exception. Export exception, is faced as “Destination Country Taxation Policy” in a life practice. To enable this policy, the taxation of goods and services must be applied in the importing country. In this study, in order to make service exporting tax payers benefit from Value Added Tax (VAT) return required terms have been studied in detail considering the recent changes in the papers. The study also focuses on the legal regulation of VAT down loaded from service export.

Accounting which requires to be clear, reliable and have usable information should be harmonized in the regulatory framework, especially the EU harmonization process. Way of an accounting system harmonization efforts to respond to the needs passes through the accounting standards and regulations. Increasing of reliability in the eyes of national and international investors, ensuring confidence in financial statements, financial reporting, regulation of the supervision and publishing obligations and the preparation of Local Financial Reporting Framework in compliance phase of the EU directives are of paramount importance. However, the draft of the framework should be revised again before entering into force and also in line with feedback from academics and accounting professionals and be fully compliant with the legislation after completing education infrastructure.

Türkiye’de iç denetim, son yillarda hizla gelismekte olan bir faaliyettir. Önceleri özel sektörde daha yaygin olan iç denetim, artik kamu sektöründe de hizla gelismeye baslamistir. Bu hizli gelisimin en büyük nedenlerinden biri, 1999 yili itibariyle müzakerelerin basladigi Avrupa Birligine uyum standartlarina geregidir. Yapilan çalismalarla kamu sektöründe iç denetim resmi olarak, 24.12.2003 tarihli Resmi Gazete’de yayimlanan 5018 sayili Kamu Mali Yönetimi ve Kontrol kanunuyla baslamistir. Bu kanun sayesinde ülke geneli tüm kamu kurum ve kuruluslarinda esasli bir iç denetim birimi yapilandirmasi öngörülmüstür. Yapilandirilan bu iç denetim birimlerindeki iç denetçiler tarafindan hazirlanan üç yillik plan ve bir yillik program ile denetim faaliyetlerini gerçeklestirmeleri istenmistir. Çalismada kamu iç denetim faaliyetlerinin yönetilmesi ve kamu iç denetiminde üç yillik plan ve yillik program hazirlanmasi uygulamasi yapilarak bu dogrultuda bilgi verilmeye çalisilmistir.

Nowadays, business ethics have gained significant attentionin the related literature, even for managers and academics. Business ethics can be defined as a corporate way of acting or operating under a framework of what is right for the stakeholder in which lacks of ethical standards among industries generate avitiating effect on the economic and behavioural balance of society.In the related literature, a business’sethics as well as its code of conduct is primarily associated with corporate governance principlesand sustainable development issues. However, the type, format and context of a code of conduct have not been adequatelyanalysedamong firms where there are some legal regulations or obligations that exist within stock exchange markets or where corporate governance reports must be disclosed. In this scope, the aim of this study was to investigate the components and the context of the ethical codesof 15Turkish firms that are indexed on the Borsa Istanbul (BIST) Sustainability Index.The findings show that Turkish firms are aware of ethical behaviours and are concerned aboutthis issue. The scope of the ethical codes of the Turkish firms is primarily focused on protecting the firm and its assets but not society. Most code issues that are discussed consist of conflicts of interest followed by acceptance bribery, relationships with competitors and employee health and safety. Other detailed findings are also provided in the results section.

Mükelleflerin vergiye gönüllü uyumunda vergi adaleti algisi önemli bir içsel motivasyondur. Bu çalismanin amaci vergi adaleti algisi boyutlarinin belirlenmesidir. Bu baglamda vergi adaleti algisi ölçegi prosedür adaleti ile genisletilerek ölçek yapisinin geçerliligi kesfedici ve dogrulayici faktör analizleri ile sinanmistir. Analizde kullanilan veriler yüz yüze anket yöntemiyle Gümüshane il merkezinde faaliyette bulunan gelir vergisi mükellefi 199 küçük esnaftan elde edilmistir. Faktör analizi sonucunda iki önemli bulguya ulasilmistir. Öncelikle vergi adaleti algisinin prosedür adaletini de kapsayacak sekilde dokuz boyutunun oldugu tespit edilmistir. Yapinin unsuru olarak ortaya çikan faktörler, genel adalet, dikey adalet, yatay adalet, karsilikli adalet, kisisel çikar adaleti, ceza adaleti, vergi idaresinin mükellefe yönelik saygisi ve güveni, vergi idaresinin tarafsiz tutumu ve vergi idaresinin mükellef ile diyalog içerisinde olmasidir. Ikincisi diger çalismalardan farkli olarak prosedür adaletinin vergilerin ve cezalarin dagilimi gibi adalet algisinda etkin oldugu belirlenmistir.

Finansal piyasalarda ürün çesitliligi ve karmasikligi giderek artmaktadir. Buna karsin bireylerin finansal konulardaki bilgisi ayni sekilde artmamaktadir. Bu dogrultuda, finansal farkindalik, finansal okuryazarlik, finansal egitim gibi kavramlar daha önemli hale gelmistir. Bu çalismanin amaci çalisanlarin finansal farkindalik ile finansal okuryazarlik durumlari arasindaki iliskiyi incelemektir. Arastirma tesadüfi örnekleme yoluyla Kahramanmaras’ta çalisan bireyler temel alinarak, 324 kisi üzerinde uygulanmistir. Elde edilen verilerin raporlanmasi ve analizi bu çalismanin temelini olusturmaktadir. Yapilan analizler sonucunda finansal farkindalik ile finansal okuryazarlik arasinda pozitif yönde iliski oldugu belirlenmistir. Çalisanlarin finansal farkindaliklari arttikça finansal okuryazarliklarinin da arttigi yönünde bulgular elde edilmistir. Bu yüzden çalisan bireylerin finansal farkindalik ve okuryazarlik seviyelerinin arttirilmasi için finansal egitimin önemli bir yeri vardir. Finansal egitimin artmasi çalisan bireylere faydali olacaktir.

Bu çalisma; KOBI’ler için Uluslararasi Finansal Raporlama Standardi (KOBI’ler için UFRS)’de yapilan ilk kapsamli gözden geçirme sonucunda muhasebe politikalarinda sunuma, açiklamaya, muhasebelestirmeye ve ölçüme iliskin olarak ortaya çikan baslica degisiklikleri ele almakta ve tartismaktadir. Yapilan degisiklikler; KOBI’ler için UFRS’de sunuma, açiklamaya, muhasebelestirmeye ve ölçüme iliskin yeni hususlari düzenlemis, gerçege uygun degerin belirlenmesi ile iliskili olarak «asiri maliyet veya çaba» ilkesi çerçevesinde finansal tablo hazirlayicilarinin daha fazla yargida bulunmasina neden olmus ve KOBI’ler için UFRS’nin maddi duran varliklar, gelir vergisi ve maden kaynaklarinin arastirilmasi ve degerlendirilmesi baglaminda tam set UFRS ile daha uyumlu olmasini saglamistir. Yapilan degisikliklerin standardin bazi ülkelerde yerel muhasebe standardi olarak tercih edilmesine, göreceli olarak, temel olusturmasi beklenmektedir.

Bu çalismanin amaci; isletmelerin sahip olduklari entelektüel sermayelerinin, finansal performanslarina etkisini arastirmaktir. Bu kapsamda, Borsa Istanbul bünyesinde, kâgit ve ambalaj imalati üzerine faaliyet gösteren isletmelerin sahip olduklari entelektüel sermayeleri; piyasa degeri/ defter degeri yöntemi, ekonomik katma deger yöntemi ve hesaplanmis maddi olmayan deger yöntemlerine göre hesaplanmistir. Ayrica isletmelerin finansal performanslari; cari oran, asit test orani, nakit orani, toplam yükümlülük orani, kisa vadeli yükümlülük orani, yükümlülük öz kaynak orani, brüt kar orani, net kar orani, toplam varliklar karlilik orani, öz kaynak karlilik orani hesaplanarak; söz konusu isletmelerin sahip olduklari entelektüel sermayelerinin finansal performanslarina etkileri incelenmistir.

Ücret, çalisanlarin emekleri karsiligi isverenlerden nakit para seklinde aldigi tutarlardir. Isçilere isveren tarafindan ödenen bu ücretler gider niteligi tasimaktadir. Ücretlerin muhasebelestirilmesi olayi, yapilan hesaplamalar sonucu ücret ödeme araci olan bordrolarin düzenlenmesi ve ücret tahakkuk kayitlarinin yapilmasi seklinde olur. Bu çalismanin amaci, sosyal güvenlik açisindan ücret kavrami ve özellikleri anlatilarak isçi ücret giderlerinin muhasebelestirilmesinde uygulanan yasal kesinti hesaplamalari ve denetimlerde bilinmesi gereken konulari ortaya koymaktir.