Browsing Diğer Atıf Dizinlerdeki Yayınlar by Author "AKPINAR, Aynur"
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BIST 100 ve 30 Endeksindeki Firmaların Amortismana Tabi Duran Varlıklarının Son Dokuz Yıllık Dönemde Tms 36 Varlıklarda Değer Düşüklüğü Standardı Çerçevesinde İncelenmesi
AKPINAR, Aynur (Electronic Journal of Social Sciences, 2017-12)The goal of International Accounting Standards Board is to enable financial statements, prepared in accordance with these standards, to demonstrate real position and performance of the companies. Within this scope, as ... -
BIST 100 ve 30 Endeksindeki Firmaların Satış Amaçlı Elde Tutulan Duran Varlıklarının TFRS 5 Çerçevesinde İncelenmesi
AKPINAR, Aynur (International Journal of Disciplines In Economics and Administrative Sciences Studies (IDEAstudies), 2018-02-13)If non-current assets are obtained for sale or held for sale, should report as current assets group under the title of “Non-Current Asset Classified as For Sale” based on IFRS 5. Debts belonging to these assets should be ... -
Comparision of Revaluation Procedure of Properties
AKPINAR, Aynur (12th International NCM Conferences:New Challenges in Industrial Engineering and Operations Management, 2018-09-12)The value of the economic assets included in the records of the enterprises whose earnings are determined on the basis of the balance sheet basis remains as the value at acquisition date according to TPL (Tax Procedure Law) ... -
Dış Ticaret İşlemleri ve Muhasebeleştirilmesi
AKPINAR, Aynur; BİLGİNER, Mesut (GAZİ KİTABEVİ TİC. LTD. ŞTİ, 2018-09)Ülkemizde 01.01.1994 tarihinden itibaren Tek Düzen Muhasebe sistemine geçilmiş olması, uygulamada ve denetimde birliktelik sağlanması açısından çok önemli bir gelişmedir. Diğer taraftan ülkemizin dışa açılma süreciyle daha ... -
İslami Bankaların Finansal Tabana Yayılmanın Artırılmasındaki Rolleri: Türkiye Örneği
AKPINAR, Aynur; AKTEN ÇÜRÜK, Suna (ISEFE International Congress of Islamic Economy, Finance and Ethics, 2017-10-29)Financial inclusive is a driving force for economic growth and development. Everyone who wants should have appropriate financing facilities. Various investment models and tools for different groups of investors need to be ... -
İslami Finans Açısından Mikrofinans Modeli ve Uygulamaları
AKPINAR, Aynur; ARSLAN, Sedat (ISEFE International Congress of Islamic Economy, Finance and Ethics, 2019-04-28)The development process of societies involves a long-term and continuous development process rather than a short-term and stable process. In this long-term development process, it is important for all sectors to benefit ... -
Osmanlı Para Vakıfları İle Günümüz Katılım Bankaları Finansal Enstrümanlarının Benzerlikleri
AKPINAR, Aynur; DÜZENLİ, Bihter (ISEFE International Congress of Islamic Economy, Finance and Ethics, 2019-04-28)Charitable foundations are the institutions where people work voluntarily with the aim of conveying their wealth to poor people in order to prevent poverty. Thus, all institutions established under the name of charitable ... -
TMS 40 Yatırım Amaçlı Gayrimenkullerin BİST 100 ve BİST 30 Endeksindeki Firmalarda 2007-2016 Yılları Arasında Kullanımlarının İncelenmesi
AKPINAR, Aynur (2017-09-12)Generating cash flows independently from other assets of the company is the most important distinctive feature of investment property. For example, a building which is used for administrative purposes do not generate cash ... -
Türkiye'de Sukuk Uygulamaları Ve Analizi
AKPINAR, Aynur (ISEFE International Congress of Islamic Economy, Finance and Ethics, 2019-04-28)Interest-free financial instruments are considered as suitable instruments to attract investors who are away from traditional financial markets due to their beliefs. Sukuk is an interest-free Capital market tool developed ...

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