TY  - JOUR
TI  - Effects Of Financial Reporting Differences In Between BOBI FRS And MSUGT On Financial Statement Analysis: An Investigation On Financial Structure Ratios
AB  - This study struggles to analyze to what extent financial structure-related ratio analysis is affected by thedifferences in between historical financial data presented in statement of financial position prepared inaccordance with BOBI FRS and in balance sheet prepared in accordance with the General Communique onApplication of Accounting System of Turkey (MSUGT) and Turkish Tax Procedure Law (VUK), which are twomain determinants in preparing financial statements in Turkey for the purpose of tax. The effects of the reportingdifferences between BOBI FRS and MSUGT/VUK on financial structure ratios is revealed by means of a casestudy. As seen from the results of the analyses in the case study, there are quite significant differences betweenthe data prepared as per two different applications. We conclude that differences in between BOBI FRS andMSUGT/VUK affect results and comments obtained from financial structure-related ratio analysis.
AU  - ÖZBİRECİKLİ, Mehmet
AU  - karaömer, yunus
DO  - 10.25095/mufad.625836
PY  - 2019
JO  - Muhasebe ve Finansman Dergisi
VL  - 0
IS  - 84
SN  - 2146-3042
SP  - 233
EP  - 250
DB  - TRDizin
UR  - http://search/yayin/detay/348708
ER  -