Author/Authors :
SENAL, Serpil Süleyman Demirel Üniversitesi - Yalvaç Büyükkutlu Uygulamalı Bilimler, Bankacılık ve Sigortacılık, Turkey , ATEŞ, Burcu Aslantaş Süleyman Demirel Üniversitesi - Yalvaç Büyükkutlu Uygulamalý BilimlerYüksekokulu - Bankacýlýk ve Sigortacýlýk Bölümü, Turkey , ACAR, Durmuş Süleyman Demirel Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey
Title Of Article :
ÖZSERMAYE KÂRLILIĞI VE HİSSE BAŞINA KAZANÇ AÇISINDAN KAPSAMLI KÂRIN İNCELENMESİ (2009-2011)
Abstract :
The arrangement made in Turkish Accounting Standards 1 (TAS 1) introduced comprehensive income statement which consequently created the concept of comprehensive income. Comprehensive income is the figure calculated by adding comprehensive income constituents to the net income figure. It has been argued whether this figure results in differences in the financial rates used in the financial statements and in the performance measurement. Accordingly, we review in this study on the manufacturing enterprises enlisted in Istanbul Stock Exchange whether there are reasonable differences between return on equity calculated based on comprehensive income and net income and earnings per share.
NaturalLanguageKeyword :
Comprehensive income , accounting standards , earnings per share , return on equity
JournalTitle :
Journal Of Economics and Administrative Sciences, Ataturk University
