IMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING

There are different accounting methods,principles, principals, rules and applications for many accounting items and financial statement. It is necessary to use by selecting one of them due to the accounting policies. Different accounting policy choice effects the decisions of decision makers and sco...

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Autores principales: Davut AYGÜN, İdiris VARICI
Formato: article
Lenguaje:DE
EN
FR
TR
Publicado: Fırat University 2021
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Acceso en línea:https://doaj.org/article/eb8b7bba809c495c85dc540ec2ced6cf
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Sumario:There are different accounting methods,principles, principals, rules and applications for many accounting items and financial statement. It is necessary to use by selecting one of them due to the accounting policies. Different accounting policy choice effects the decisions of decision makers and scope of informations related to financial statements. Especially using accounting policy that increasing or decreasing revenue significantly affects financial statements and making decisions. Related people about business should know the content of accounting policies for making right decision. Aims of this study is giving descriptive information about important accounting policies. Within this scope, different accounting policies related to significant accounting items about inventories, depreciation, foreign exchange transactions, contingent liability and development expenses that may affect financial statements of business and decisions of related people about business were evaulated in this study.