Pekdemir, Recep; Kepce Yonet, Nazli - Volkswirtschaftliche Fakultät, … - 2010
This paper examines the adoption of the International Accounting Standard No 7 (IAS 7) “Cash Flow Statements (CFS)” of … permitted by the IAS 7 and the degree of compliance with it. In order to achieve this purpose, an exploratory study was …. The findings of the study have shown a significant heterogeneity and non-compliance in applying the IAS 7 in Turkey. The …