会计业务和财务的历史外文翻译.docVIP

外文翻译 原文 Accounting Business and Financial History Material Source: http://mpra.ub.uni-muenchen.de/2554/ Author: Carmona Abstract This study examines the evolution of Turkish accounting standards to ascertain The extent of differences in Turkey’s accounting practices among the different governmental Standard setter’s regulations during the twentieth century. The Research results show that the accounting standards had set by the public Corporate own self as parallel to economic policies of Turkish Ministry of Finance and money policies of Central Bank of the Republic of Turkey before The establishment of Turkish Accounting and Auditing Standards Board in 1994. On the other hand in the last two decades of twentieth century the specific standards had set by the Ministry of Finance for tax reporting companies and Capital Markets Board of Turkiye for financial reporting companies have the significant differences. Key words: Standardization, Accounting 1.Introduction Accounting applications of 1923-1950, were developing within the governmental facilities instead of private sector facilities. Especially before 1950, single type financial statement arrangements which were separate for each association were effective in the Public Economic Enterprises (KIT). It’s possible to evaluate from the accounting teaching books that were published (between 1928 and 1950) according to the needs of the economical governmental facilities. Turkiye’s accounting standards were expanded by following the accounting standards of some countries that have strong economical and political relations with Turkiye and by following the applications of these standards. In the Turkish accounting history previously French legislation and publications were utilized but later 1930’s German legislation and publications started to be effective. While after 1950 with Turkiye’s expanding economical and cultural relations with United States of America, American accounting system was adopted and after 19