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Bulunan: 9 Adet 0.002 sn
Yazar/lar : AKPINAR, Aynur ✕Koleksiyon : İktisadi, İdari ve S ... ✕
Koleksiyon [3]
İlgili Araştırmacılar [5]
Ambargo Durumu [1]
Tam Metin [1]
Yayın Türü [4]
Yazar/lar [5]
Atıf Dizini [1]
Konu Başlıkları [20]
Yayıncı [5]
Yayın Tarihi [3]
Yayın Dili [2]
Erişime Açık

BIST 100 ve 30 Endeksindeki Firmaların Satış Amaçlı Elde Tutulan Duran Varlıklarının TFRS 5 Çerçevesinde İncelenmesi

AKPINAR, Aynur

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 shown as a separate item from the others debts in the balance sheet. This case results in a decrease in the non-current assets and an increase in the current assets, is important for enabling evaluation on the effect of the net working capital and liquidity ratios for identifying liquidity problems of the companies. A non-current asset or group of assets, classified as held fo ...Daha fazlası

Makale 2018 International Journal of Disciplines In Economics and Administrative Sciences Studies (IDEAstudies) 4 Görüntülenme
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TMS 40 Yatırım Amaçlı Gayrimenkullerin BİST 100 ve BİST 30 Endeksindeki Firmalarda 2007-2016 Yılları Arasında Kullanımlarının İncelenmesi

AKPINAR, Aynur

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 flow directly while another building which is leased provides direct cash flows to the company. After the first recognition of investment property at cost value according to TAS 40, it is revaluated by using “cost method” or “fair value method” in the further periods. If the company revaluates its investment property by cost method, the valuation principles of TAS 16 shall be ...Daha fazlası

Makale 2017 16 Görüntülenme
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İslami Finans Açısından Mikrofinans Modeli ve Uygulamaları

AKPINAR, Aynur | ARSLAN, Sedat

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 from this economic development with the increase of investment and employment areas within the country. The studies to be carried out on this issue will also serve to ensure the justice of the income distribution, which is one of the main objectives of the economic development. Poverty elimination is not enough for sustainable development it is also important to provide access ...Daha fazlası

Konferans Bildirisi 2019 ISEFE International Congress of Islamic Economy, Finance and Ethics 5 Görüntülenme
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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

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 of 2005, Turkish Accounting Standards (TAS), which are prepared in line with International Accounting Standards, are applied in our country to prepare financial statements. Basic principle of the Impairment of Assets Standard (TAS 36) is to prevent fixed assets to be shown more than the recoverable value. Year-end financial statements of companies listed in BİST 100 index and BİS ...Daha fazlası

Makale 2017 Electronic Journal of Social Sciences 4 Görüntülenme
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Comparision of Revaluation Procedure of Properties

AKPINAR, Aynur

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) and cannot present its real value. Under article 5 of Law No. 7144, Provisional Article 31 have been added to Tax Procedural Law No. 213 and it enables to revalue the immovable properties. The entrepreneurs will be able to increase their value by multiplying their immovable assets by the maximum value of 2.9772 based on the date they are activated. However, 5% tax is requir ...Daha fazlası

Makale 2018 12th International NCM Conferences:New Challenges in Industrial Engineering and Operations Management 4 Görüntülenme
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Osmanlı Para Vakıfları İle Günümüz Katılım Bankaları Finansal Enstrümanlarının Benzerlikleri

AKPINAR, Aynur | DÜZENLİ, Bihter

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 foundations are the institutions which support the government in a way without seeking profit and carry out works in order to improve the welfare level of the society. To realize this goal, charitable foundations emerged in various ways serving different purposes. One of these is the montes pietatis. Montes pietatis emerged in the Ottoman period and gained a good ground in thi ...Daha fazlası

Konferans Bildirisi 2019 ISEFE International Congress of Islamic Economy, Finance and Ethics 6 Görüntülenme
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İslami Bankaların Finansal Tabana Yayılmanın Artırılmasındaki Rolleri: Türkiye Örneği

AKPINAR, Aynur | AKTEN ÇÜRÜK, Suna

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 presented. For example, some investors want to invest in short term and some want in long term. Some people avoid from the risk; some may want to invest in high-risky projects to receive high returns. All these needs and expectations can be met through trade-based, partnership-based and debt-based models that oferred by Islamic Banks. The aim of this study is to examine the s ...Daha fazlası

Konferans Bildirisi 2017 ISEFE International Congress of Islamic Economy, Finance and Ethics 5 Görüntülenme
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Türkiye'de Sukuk Uygulamaları Ve Analizi

AKPINAR, Aynur

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 for use in Islamic finance. While being based on assets and rights ensures the avoidance of transactions that increase uncertainty, it provides liquidity to the fixed assets of states and companies through securitization and enables them to enter into the financial system. States and large corporations with Islamic sensitivity are issuing sukuk to provide cash through commerc ...Daha fazlası

Konferans Bildirisi 2019 ISEFE International Congress of Islamic Economy, Finance and Ethics 10 Görüntülenme
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Dış Ticaret İşlemleri ve Muhasebeleştirilmesi

AKPINAR, Aynur | BİLGİNER, Mesut

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 yoğun olarak gündeme gelen dış ticaretin, Tek Düzen Muhasebe sistemi esas alınarak nasıl muhasebeleştirilebileceği konusu da, bu önemli gelişmenin sonuçlarındandır. Bağımsız denetime tabi olan işletmelerin Kamu Gözetimi Muhasebe ve Denetim Standartları Kurulu (KGK) tarafından yayınlanan Türkiye Muhasebe Standartları (TMS) doğrultusunda muhasebeleştirme yapmaları gerekmektedi ...Daha fazlası

Kitap Bölümü 2018 GAZİ KİTABEVİ TİC. LTD. ŞTİ 9 Görüntülenme
6698 sayılı Kişisel Verilerin Korunması Kanunu kapsamında yükümlülüklerimiz ve cerez politikamız hakkında bilgi sahibi olmak için alttaki bağlantıyı kullanabilirsiniz.
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