5th International Conference Accounting and Management Information Systems AMIS 2010, Bucharest, Romanya, 16 - 18 Haziran 2010, ss.232-247, (Tam Metin Bildiri)
In order to increase the usefulness and quality of financial reporting, there is a move to IFRS globally. Sharing similar motivations with the rest of the world, since 2005 all publicly traded companies in Turkey have been preparing their financial statements according to International Accounting/Financial Reporting Standards (IFRS).