المؤلفون: Küçükgergerli, Nabi

المساهمون: Ivanova, Mariana, Nikoloski, Dimitar, Yılmaz, Rasim, Küçükgergerli, Nabi

مصطلحات موضوعية: Fonksiyonel Para Birimi, Gelişmekte olan Piyasa, UMS 21, Kur Etkisi, Functional Currency, Emerging Market, IAS 21, Foreign Currency Effect

وصف الملف: application/pdf

Relation: XVI. International balkan and near eastern congress series on economics, business and management; Konferans Öğesi - Ulusal - Kurum Öğretim Elemanı; Küçükgergerli, N. (2021). Fonksiyonel para biriminin (IAS 21) gelişmekte olan piyasalarda yer alan firmaların finansal tabloları üzerindeki potansiyel etkisinin analizi: Türkiye’de faaliyet gösteren örnek bir firma uygulaması. In M. Ivanova, D. Nikoloski & R. Yılmaz (Eds.). XVI. International balkan and near eastern congress series on economics, business and management. (pp. 368-376). Ibaness; https://hdl.handle.net/20.500.13055/183; 368; 376

الاتاحة: https://hdl.handle.net/20.500.13055/183

المؤلفون: Yuan, Ji

مصطلحات موضوعية: Currency manipulation, accounting fraud, finance, segment reporting, consolidated financial statement, IAS 21, Lack of exchangeability

Relation: https://doi.org/10.5281/zenodo.5095489; https://doi.org/10.5281/zenodo.5095490; oai:zenodo.org:5095490

الاتاحة: https://doi.org/10.5281/zenodo.5095490

المؤلفون: Caicedo Flores, Julio Miguel, Torres Fernandez, Diego Armando

المصدر: Universidad Peruana de Ciencias Aplicadas (UPC) ; Repositorio Académico - UPC

مصطلحات موضوعية: moneda funcional (dólar), tipo de cambio, NIC 21, estados financieros, functional currency (dollar), exchange rate, IAS 21, financial statements, https://purl.org/pe-repo/ocde/ford#5.02.01, https://purl.org/pe-repo/ocde/ford#5.00.00

وصف الملف: application/pdf; application/msword; application/epub

Relation: http://hdl.handle.net/10757/682945; 000000012196144X

الاتاحة: http://hdl.handle.net/10757/682945

المؤلفون: Randriamiarana, Joëlle, Montoya-Supiot, Marcela

المساهمون: Normandie Innovation Marché Entreprise Consommation (NIMEC), Université de Caen Normandie (UNICAEN), Normandie Université (NU)-Normandie Université (NU)-Université Le Havre Normandie (ULH), Normandie Université (NU)-Université de Rouen Normandie (UNIROUEN), Normandie Université (NU)-Institut de Recherche Interdisciplinaire Homme et Société (IRIHS), Université de Rouen Normandie (UNIROUEN), Normandie Université (NU)-Normandie Université (NU)-Université de Rouen Normandie (UNIROUEN), Normandie Université (NU), Groupe de Recherche Angevin en Economie et Management (GRANEM), Université d'Angers (UA)-AGROCAMPUS OUEST-Institut National de l'Horticulture et du Paysage, 44ème Congrès de l'Association Francophone de Comptabilité

المصدر: Continuité et Rupture ; https://hal.science/hal-04446667 ; Continuité et Rupture, 44ème Congrès de l'Association Francophone de Comptabilité, May 2023, Lyon, France

مصطلحات موضوعية: Inflation accounting, Hyperinflationary economy, IAS 21, IAS 29, Fair value, [SHS]Humanities and Social Sciences

جغرافية الموضوع: Lyon, France

Relation: hal-04446667; https://hal.science/hal-04446667

الاتاحة: https://hal.science/hal-04446667

المؤلفون: Küçükgergerli, Nabi

المساهمون: Ivanova, Mariana, Nikoloski, Dimitar, Yılmaz, Rasim, Küçükgergerli, Nabi

مصطلحات موضوعية: Fonksiyonel Para Birimi, Gelişmekte olan Piyasa, UMS 21, Kur Etkisi, Functional Currency, Emerging Market, IAS 21, Foreign Currency Effect, eco, manag

Relation: https://hdl.handle.net/20.500.13055/183

الاتاحة: https://hdl.handle.net/20.500.13055/183

المؤلفون: Rodríguez Chavez, Agustin

المصدر: Quipukamayoc; Vol. 24 No. 45 (2016); 139-149 ; Quipukamayoc; Vol. 24 Núm. 45 (2016); 139-149 ; 1609-8196 ; 1560-9103

مصطلحات موضوعية: IAS 2, IAS 21, cost of import and export, foreign exchange, import and export process, drawback, NIC 2, NIC21, costo de importación y exportación, moneda extranjera, proceso de importación y exportación

وصف الملف: application/pdf

Relation: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/12476/11163; https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/12476

الاتاحة: https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/12476
https://doi.org/10.15381/quipu.v24i45.12476

المؤلفون: Szabo, Ondřej

المساهمون: Vašek, Libor, Müllerová, Libuše

مصطلحات موضوعية: Funkční měna, IFRS, Kurzy, Standard IAS 21, Cizí měna, Měna, Zákon o účetnictví, Accounting law, Currency, Exchange rates, Foreign currency, Functional currency, IAS 21

وصف الملف: application/pdf

Relation: https://vskp.vse.cz/eid/93275

الاتاحة: https://vskp.vse.cz/eid/93275

المؤلفون: Pacchioni Cubillas, Enzo Giovanny, Timoteo Cáceres, Juan Carlos

المساهمون: Perez Rojas, Christian Omar

المصدر: Universidad Peruana de Ciencias Aplicadas (UPC) ; Repositorio Académico - UPC

مصطلحات موضوعية: Dólar, Excedente de liquidez, Sector metalmecánico, Análisis horizontal y vertical, NIC 21, Dollar, Surplus liquidity, Metalworking sector, Horizontal and vertical análisis, IAS 21, http://purl.org/pe-repo/ocde/ford#5.00.00, https://purl.org/pe-repo/ocde/ford#5.02.04

وصف الملف: application/pdf; application/msword

Relation: http://hdl.handle.net/10757/661433; 0000 0001 2196 144X

الاتاحة: http://hdl.handle.net/10757/661433

المؤلفون: Chaccara Chang, Percy Gerson, Nolasco Blas, Rely Hellen

المساهمون: Pérez Rojas, Christian Omar

المصدر: Universidad Peruana de Ciencias Aplicadas (UPC) ; Repositorio Académico - UPC

مصطلحات موضوعية: Alza del dólar, Costos de producción, NIC 21, NIC 2, Incertidumbre política, Rise of the dollar, Production costs, IAS 21, IAS 2, Political uncertainty, http://purl.org/pe-repo/ocde/ford#5.00.00, https://purl.org/pe-repo/ocde/ford#5.02.04

وصف الملف: application/pdf; application/msword

Relation: http://hdl.handle.net/10757/661428; 0000 0001 2196 144X

الاتاحة: http://hdl.handle.net/10757/661428

المؤلفون: Küçükgergerli, Nabi

المساهمون: Ivanova, Mariana, Nikoloski, Dimitar, Yılmaz, Rasim, Küçükgergerli, Nabi

مصطلحات موضوعية: Fonksiyonel Para Birimi, Gelişmekte olan Piyasa, Kur Etkisi, UMS 21, Functional Currency, IAS 21, Foreign Currency Effect, Emerging Market

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od_____10390::ccf7fb43d42b95e467378d80cabe401c
https://hdl.handle.net/20.500.13055/183

المؤلفون: Mario Turco, Marco Papa, Sabrina Spallini

المساهمون: AA. VV., S. Adamo, A.M. Fellegara, A. Incollingho, A. Lionzo, Turco, Mario, Papa, Marco, Spallini, Sabrina

مصطلحات موضوعية: Bilancio d'esericizio, Partite in Valuta, OIC 26, IAS 21

Relation: info:eu-repo/semantics/altIdentifier/isbn/9788891786890; ispartofbook:LA "NUOVA" INFORMATIVA DI BILANCIO Profili teorici e criticità applicative dopo il D. Lgs. 139/2015 e i nuovi principi OIC; firstpage:262; lastpage:291; numberofpages:30; serie:Collona di Ragioneria ed Economia Aziendale; alleditors:S. Adamo, A.M. Fellegara, A. Incollingho, A. Lionzo; http://hdl.handle.net/11586/229891

الاتاحة: http://hdl.handle.net/11586/229891

المؤلفون: Dolmos Gonzales, Pilar Guadalupe, Salazar Vilela, Luis Alberto

Thesis Advisors: Barrantes Santos, Fanny Elcira

المصدر: Universidad Peruana de Ciencias Aplicadas (UPC)Repositorio Académico - UPC.

مصطلحات موضوعية: Norma Internacional de Contabilidad NIC 21, Tasas de cambio, Diferencia de cambio, Moneda funcional, Moneda de presentación, Impacto financiero, Impacto tributario, International Accounting Standard IAS 21, Exchange rates, Exchange rate difference, Functional currency, Presentation currency, Financial impact, Tax impact

وصف الملف: application/pdf; application/epub; application/msword

الاتاحة: http://hdl.handle.net/10757/626053

المؤلفون: Öner, Ferhan

المساهمون: Eyüpgiller, Sait Saygın, Işık Üniversitesi, Sosyal Bilimler Enstitüsü, Muhasebe ve Denetim Yüksek Lisans Programı, Öner, Ferhan, Diğer

مصطلحات موضوعية: Maliye, TMS 12, Turkish Accounting Standarts, Exchange -- Turkey, Foreign exchange earning service, TMS 18, Accounting -- Standards -- Turkey, IAS 12, Auditing standards, IAS 11, Foreign trade and employment -- Case studies -- Turkish, Turkish tax legislation, Accounting piocess, TMS 2, Tax legistation -- Turkey, IAS 18, Foreign trade taxes, TMS 11, Business Administration, Dış Ticaret, TMS 23, Service, TMS 28, TMS 27, Turkish tax system, IAS 23, IAS 21, HF3756.5.Z5 O54 2017, IAS 20, Foreign exchange, Capital incomes, Externel commerce legislation, IAS 27, Accounting standards, Türk vergi mevzuatı, Muhasebe standartları, İşletme, Döviz kazandırıcı hizmet, Tax legislation, IAS 2, IAS 28, Foreign trade, TMS 20, Finance, TMS 21

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::5527088ba2d170652f46bb8567a97950
https://hdl.handle.net/11729/1282

المؤلفون: Čermáková, Andrea

المساهمون: Hinke Jana, Doc. Ing. Ph.D., Vacík Emil, Prof. Ing. Ph.D.

مصطلحات موضوعية: cizí měna, kurzové rozdíly, ias 21, mezinárodní standardy účetního výkaznictví ias/ifrs, všeobecně uznávané účetní principy us gaap, úpravy z převodu, asc 830, funkční měna, měna vykazování, závěrkový kurz, foreign currency, exchange differences, international financial reporting standards ias/ifrs, generally accepted accounting principles us gaap, translation adjustments, functional currency, presentation/reporting currency, closing rate

وصف الملف: 106 s.; application/pdf

Relation: 79134; http://hdl.handle.net/11025/39016

الاتاحة: http://hdl.handle.net/11025/39016

المؤلفون: Zemančík, Miroslav

Thesis Advisors: Vašek, Libor, Roubíčková, Jaroslava

مصطلحات موضوعية: měnové riziko, Monetary Item, transakční rozdíly, měna vykazování, funkční měna, Translation differencies, Functional currency, Exchange Rates, IAS 21, translační rozdíly, Transaction differencies, Presentation currency, kurzové rozdíly

الاتاحة: http://www.nusl.cz/ntk/nusl-359771

المؤلفون: Zemančík, Miroslav

المساهمون: Vašek, Libor, Roubíčková, Jaroslava

مصطلحات موضوعية: měnové riziko, Monetary Item, transakční rozdíly, měna vykazování, funkční měna, Translation differencies, Functional currency, Exchange Rates, IAS 21, translační rozdíly, Transaction differencies, Presentation currency, kurzové rozdíly

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______2186::e05bfbe7afb8b7f97a7f1e1e6c537669
http://www.nusl.cz/ntk/nusl-359771

المؤلفون: Öner, Ferhan

المساهمون: Eyüpgiller, Sait Saygın, Işık Üniversitesi, Sosyal Bilimler Enstitüsü, Muhasebe ve Denetim Yüksek Lisans Programı

مصطلحات موضوعية: Dış Ticaret, Döviz kazandırıcı hizmet, Muhasebe standartları, TMS 2, TMS 11, TMS 12, TMS 18, TMS 20, TMS 21, TMS 23, TMS 27, TMS 28, Türk vergi mevzuatı, Accounting standards, Foreign exchange earning service, Foreign trade, IAS 2, IAS 11, IAS 12, IAS 18, IAS 20, IAS 21, IAS 23, IAS 27, IAS 28, Turkish tax legislation, HF3756.5.Z5 O54 2017, Foreign trade and employment -- Case studies -- Turkish, Exchange -- Turkey, Tax legistation -- Turkey

وصف الملف: application/pdf

Relation: Tez; Öner, F. (2017). Dış ticaret ve döviz kazandırıcı hizmetlerin muhasebeleştirilmesinin türk vergi mevzuatı ve türkiye muhasebe standartları kapsamında incelenmesi. İstanbul: Işık Üniversitesi Sosyal Bilimler Enstitüsü.; https://hdl.handle.net/11729/1282

الاتاحة: https://hdl.handle.net/11729/1282

المؤلفون: Einestedt, Maria, Holm Pileborg, Giorgina

المساهمون: University of Gothenburg/Department of Business Administration, Göteborgs universitet/Företagsekonomiska institutionen

مصطلحات موضوعية: Valutaexponering, IAS 21, Harmonisering

وصف الملف: application/pdf

Relation: Externredovisning; 11-12-70M; http://hdl.handle.net/2077/29453

الاتاحة: http://hdl.handle.net/2077/29453

المؤلفون: Bártová, Eliška

Thesis Advisors: Vašek, Libor, Roubíčková, Jaroslava

مصطلحات موضوعية: cizí měna, foreign currency, IAS 21, kurzové rozdíly, exchange differences

الاتاحة: http://www.nusl.cz/ntk/nusl-199535

المؤلفون: Bártová, Eliška

المساهمون: Vašek, Libor, Roubíčková, Jaroslava

مصطلحات موضوعية: cizí měna, foreign currency, IAS 21, kurzové rozdíly, exchange differences

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______2186::513992f5b2b13c69c0952034e8176bdb
http://www.nusl.cz/ntk/nusl-199535