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
Materias:	accounting policies financial statements decision making Social Sciences H Social sciences (General) H1-99
Acceso en línea:	https://doaj.org/article/eb8b7bba809c495c85dc540ec2ced6cf
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spelling	oai:doaj.org-article:eb8b7bba809c495c85dc540ec2ced6cf2021-11-24T09:21:00ZIMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING2148-416310.9761/JASSS1734https://doaj.org/article/eb8b7bba809c495c85dc540ec2ced6cf2021-01-01T00:00:00Zhttps://jasstudies.com/index.jsp?mod=tammetin&makaleadi=1988658340_09Aygundavut-Var%C4%B1c%C4%B1idiris-151-173.pdf&key=26920https://doaj.org/toc/2148-4163There 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.Davut AYGÜNİdiris VARICIFırat Universityarticleaccounting policiesfinancial statementsdecision makingSocial SciencesHSocial sciences (General)H1-99DEENFRTRJournal of Academic Social Science Studies , Vol 6, Iss 22, Pp 151-173 (2021)
institution	DOAJ
collection	DOAJ
language	DE EN FR TR
topic	accounting policies financial statements decision making Social Sciences H Social sciences (General) H1-99
spellingShingle	accounting policies financial statements decision making Social Sciences H Social sciences (General) H1-99 Davut AYGÜN İdiris VARICI IMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING
description	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.
format	article
author	Davut AYGÜN İdiris VARICI
author_facet	Davut AYGÜN İdiris VARICI
author_sort	Davut AYGÜN
title	IMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING
title_short	IMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING
title_full	IMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING
title_fullStr	IMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING
title_full_unstemmed	IMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING
title_sort	important accounting policies in terms of effects financial statement and decision making
publisher	Fırat University
publishDate	2021
url	https://doaj.org/article/eb8b7bba809c495c85dc540ec2ced6cf
work_keys_str_mv	AT davutaygun importantaccountingpoliciesintermsofeffectsfinancialstatementanddecisionmaking AT idirisvarici importantaccountingpoliciesintermsofeffectsfinancialstatementanddecisionmaking
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IMPORTANT ACCOUNTING POLICIES IN TERMS OF EFFECTS FINANCIAL STATEMENT AND DECISION MAKING

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