while the legal system affects the requirement of IFRS for the private companies. In Turkey, different regulatory bodies … translated IFRS in 2003. Established in 2002, Turkish Accounting Standards Board (TASB) is responsible to translate and issue the … IFRS for both public and private companies and present some evidence on the issue from an emerging market. We explore how …

Standards (IFRS/IAS) in Turkey. The paper emphasises variations from and similarities with the IFRS/IAS and lays out a brief …In this paper, we discuss the progress in the accounting standards in Turkey and provide some insight into the current … accounting system as well as the recent regulatory developments following the convergence attempts to the global set of financial …

became one of convergence of global accounting standards – development of a single set of high quality, understandable and …. This paper examines the ways of achieving such convergence. …

general there has been convergence in the last decade. In order to explain these results, the distinction between origin and …

This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically …, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify … membership in the European continent and in North America promoting the use of IAS/IFRS. However, Anglo-Saxon colonisation's and …

Reporting Standards (IFRS) enterprise aims to introduce a single global accounting and financial reporting language that would …