The article explores the effects of inflation on financial statements. Inflation, even at lower rates affects financial statements. International Accounting Standard 29 “Financial Reporting in Hyperinflationary Economies-IAS 29” imposes some percentage criteria as to the restatement of...

In this paper, the author initially determines the reasons of the lack of long term foreign capital investments in Turkey and then touches the application of International Accounting Standards in Turkish Capital Market as Turkey’s being a candidate for European Union. Then he shows the...

In this paper, the author initially determines the reasons of the lack of long term foreign capital investments in Turkey and then touches the application of International Accounting Standards in Turkish Capital Market as Turkey’s being a candidate for European Union. Then he shows the...