Author/Authors :
DURGUT, Mehmet Giresun Üniversitesi - Sosyal Bilimler Meslek Yüksekokulu, Turkey , KAYA, Uğur Karedeniz Teknik Üniversitesi İİBF, Turkey
Title Of Article :
EVALUATION OF APPLICATION LEVEL OF TMS 19 EMPLOYEE BENEFITS STANDARD IN THE CORPORATIONS IN ISE
Abstract :
In this study, it is aimed to present either financial or non financial reflections of regulations brought in the frame of human resources activities of TMS 19 Employee Benefits Standards on financial statements of corporations whose shares traded in Istanbul Stock Exchange (ISE). As a result of the research which adopts content analysis method, it is found out that all of the corporations which took part in the research have reported various information about the employee benefits regulated by TMS 19 Standards.
NaturalLanguageKeyword :
Accounting Standards , Human Resources Activities , Employee Benefits
JournalTitle :
Journal Of Economics and Administrative Sciences, Ataturk University
