Oğuzhan Arslan | Erzincan üniversitesi (original) (raw)
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Turkish National Defense University (Milli Savunma Üniversitesi)
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Muhasebe ve Finans İncelemeleri Dergisi, 2019
Foundations established in accordance with the Turkish Civil Code are obliged to keep books on op... more Foundations established in accordance with the Turkish Civil Code are obliged to keep books on operation basis or on balance sheet basis. Since foundations are not a profit-making entity, the account plan they should use bears some differences from the account plan that a profit-making entity must use. The foundations holding books on the basis of balance sheet and operating principles prepare their financial statements in accordance with the account plan on the web site of the General Directorate of Foundations. The purpose of this study is to analyze and interpret the financial statements of foundations established in accordance with the Turkish Civil Code. As a result of the study, it was found that the three foundations studied within the scope of the study had robust income sources and that they were unlikely to face any negative situation in translating their debts.
Muhasebe ve Finans İncelemeleri Dergisi, 2019
Foundations established in accordance with the Turkish Civil Code are obliged to keep books on op... more Foundations established in accordance with the Turkish Civil Code are obliged to keep books on operation basis or on balance sheet basis. Since foundations are not a profit-making entity, the account plan they should use bears some differences from the account plan that a profit-making entity must use. The foundations holding books on the basis of balance sheet and operating principles prepare their financial statements in accordance with the account plan on the web site of the General Directorate of Foundations. The purpose of this study is to analyze and interpret the financial statements of foundations established in accordance with the Turkish Civil Code. As a result of the study, it was found that the three foundations studied within the scope of the study had robust income sources and that they were unlikely to face any negative situation in translating their debts.