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Assessment of accounting evaluation practicesa research-based review of Turkey and Romania /

Record Type:	Electronic resources : Monograph/item
Title/Author:	Assessment of accounting evaluation practicesby Ibrahim Mert.
Reminder of title:	a research-based review of Turkey and Romania /
Author:	Mert, Ibrahim.
Published:	Cham :Springer International Publishing :2022.
Description:	xiv, 170 p. :ill. (some col.), digital ;24 cm.
Contained By:	Springer Nature eBook
Subject:	AccountingStandardsTurkey.
Online resource:	https://doi.org/10.1007/978-3-030-98486-1
ISBN:	9783030984861$q(electronic bk.)

Assessment of accounting evaluation practicesa research-based review of Turkey and Romania /
Mert, Ibrahim.

Assessment of accounting evaluation practicesa research-based review of Turkey and Romania /[electronic resource] :by Ibrahim Mert. - Cham :Springer International Publishing :2022. - xiv, 170 p. :ill. (some col.), digital ;24 cm. - Contributions to finance and accounting,2730-6046. - Contributions to finance and accounting..

Chapter 1. Introduction -- Chapter 2. Theoretical Approaches of Value and Valuation -- Chapter 3. Normalization, Harmonization, and Convergence of Accounting Evaluation -- Chapter 4. Accounting Evaluation between Certainty of Past Costs and Uncertainty of Future Values and Measurement in Accounting -- Chapter 5. Event Study on the Impact of Fair Value Evaluation -- Chapter 6. Results Interpretation and Concepts Development -- Chapter 7. Elements of Modern Accounting.

The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The author provides a detailed comparison between historic and fair value accounting. A comprehensive review of the literature and researchers' opinions about measurement, fair value, and historical cost value will enable the readers to understand the concepts in detail. Additionally, the book includes case studies evaluating the accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The books discusses the usage of IT tools in accounting and analyses the impact of information technology such as big data, artificial intelligence, and data analytics in the field of accounting.

ISBN: 9783030984861$q(electronic bk.)

Standard No.: 10.1007/978-3-030-98486-1doiSubjects--Topical Terms:

921300
Accounting
--Standards--Turkey.

LC Class. No.: HF5616.T9

Dewey Class. No.: 657

Assessment of accounting evaluation practicesa research-based review of Turkey and Romania /
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505 0 $a Chapter 1. Introduction -- Chapter 2. Theoretical Approaches of Value and Valuation -- Chapter 3. Normalization, Harmonization, and Convergence of Accounting Evaluation -- Chapter 4. Accounting Evaluation between Certainty of Past Costs and Uncertainty of Future Values and Measurement in Accounting -- Chapter 5. Event Study on the Impact of Fair Value Evaluation -- Chapter 6. Results Interpretation and Concepts Development -- Chapter 7. Elements of Modern Accounting.
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