İzmir Sosyal Bilimler Dergisi

İzmir Sosyal Bilimler Dergisi

Analyzing The Focus of the Turkish Public Oversight Accounting and Auditing Standards Authority for Increasing the Accounting Information Quality

Yazarlar: Melissa Nihal CAGLE

Cilt 3 , Sayı 1 , 2021 , Sayfalar 49 - 61

Konular:Beşeri Bilimler, Ortak Disiplinler

DOI:10.47899/ijss.20213105

Anahtar Kelimeler:Interpretations and explanations,IFRS/IAS,Enforcement,POAASA,Information environment quality

Özet: The enforcement activities of regulatory agencies hold the potential to either restrict or promote certain types of firm behavior concerning the preparation of comparable, reliable and understandable financial reports. The aim of this paper is to analyze the effort of the Turkish Public Oversight Accounting and Auditing Standards Authority (POAASA) to increase the accounting information quality through the use of the 2019 IFRS/IAS interpretation and explanation document titled "Principle-Decision Concerning the Implementation of Accounting Standards". Although the enforcement activities of the agency span 5 IFRIC Interpretations that were developed by the IFRS Interpretations Committee, 36 standards and the conceptual framework, the findings show that their current focus lies with the presentation and format of the accounting information and recognition and measurement (IAS 1- Presentation of Financial Statements, IFRS 9- Financial Instruments and IFRS 15- Revenue from Contracts with Customers).

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@article{2021, title={Analyzing The Focus of the Turkish Public Oversight Accounting and Auditing Standards Authority for Increasing the Accounting Information Quality}, volume={3}, number={49–61}, publisher={İzmir Sosyal Bilimler Dergisi}, author={Melissa Nihal CAGLE}, year={2021} }
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Melissa Nihal CAGLE. (2021). Analyzing The Focus of the Turkish Public Oversight Accounting and Auditing Standards Authority for Increasing the Accounting Information Quality (Vol. 3). Vol. 3. İzmir Sosyal Bilimler Dergisi.
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Melissa Nihal CAGLE. Analyzing The Focus of the Turkish Public Oversight Accounting and Auditing Standards Authority for Increasing the Accounting Information Quality. no. 49–61, İzmir Sosyal Bilimler Dergisi, 2021.
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