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Financial statement information that make the users to evaluate their decisions is value relevant. This paper aims to determine the value relevance of financial statement information in Turkish stock markets during the period

ÖzBu makalenin amacı TFRS 8 Faaliyet Bölümleri Standardının eğitim sektöründe uygulanabilirliğinin analiz edilmesidir. Makalede öncelikle bölümlere göre raporlamanın tarihsel süreci ve TFRS 8 Faaliyet Bölümleri Standardı anlatılmıştır. Standart kapsamda İstanbul başta olmak üzere on üç ilde eğitim veren yüksekokul üzerinde amprik bir çalışma yapılmıştır. Çalışmada özellikle standartta geçen sayısal veriler kullanılmış ve örnekler yardımıyla standardın Türkiye eğitim sektöründe uygulanması incelenmiştir. Ulaşılan sonuçlar çalışmada belirtilmiştir. Anahtar Kelimeler: TFRS 8 Faaliyet Bölümleri Standardı; Eğitim SektörüJel Sınıflaması: M41 AbstractThe aim of the article is to analyze how to apply TFRS 8 Operating Segments to education industry. It is firstly told the historical process of reporting according to segments and the standards on the TFRS 8 Operating Segments in the article. In the content of the standards it is applied empirical analysis about higher education multitudes delivering courses in İstanbul and other twelve cities. In the study, numeric data mentioned in the standards is used and with the help of the examples, the provision of the standards is applied to Turkish education industry. Conclusions reached are also mentioned in the study.

Traditional financial reports, which are corporate reporting tools, are mandatory for the management of enterprises. However, today's non-financial performance affects many decisions about the business as well as its financial performance. For this reason, companies prepare and publish non-financial reports as well as financial reports. The need for integrated reporting, which combines the non-financial reports and financial reports, emerges. In this research, it is aimed to learn the opinions of the accountants carrying out their activities in various fields of expertise on the Integrated Reporting and the Advantages of Integrated Reporting for SMEs. The data obtained from 605 correspondents were analyzed with SPSS 22 program and it is found that the participants' views on Integrated Reporting were generally positive (3.78 ± 0.44) and they think that integrated reports provide advantages for SMEs (3.71 ± 0, 48).

The purpose of this paper is to examine the valuation and value adjustments of substandard inventories according to Turkish Tax Procedures Law, Turkish Trade Code, Turkish Capital Market Board Regulations and International Accounting Standards. Additionally we mil examine how to book the value adjustments according to Turkish Uniform Accounting System.