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dc.contributor.authorAtis, Caner-
dc.contributor.authorCopur Vardar, Gizem-
dc.identifier.citationAtis, C., & Copur Vardar, G. (2016). Accounting for fixed repayment bank loans in accordance with accounting standards. Journal of Accounting, Finance and Auditing Studies, 2(2), 164-191.en_GB
dc.description.abstractAs a result of intensive competition, banks offer many differentiated loans. Unfortunately, while these loans are being offered, there may be differences among their forms and substances; and reporting them depending on their form distorts financial statements and misleads users. Banks can even offer loans with zero percent interest, while overcharging fees, commissions, and insurance premiums in advance to compensate the cost and make a reasonable profit. They may divert interest and commission sources of income by interchangeably reporting them. This study aims to show the effects of misrepresenting fixed repayment bank loans (installment loans) on the financial reports of relating parties and propose solutions in the light of International Accounting Standards/International Financial Reporting Standards.en_GB
dc.publisherAhmet Gökgözen_GB
dc.subjectAccounting -- Standardsen_GB
dc.subjectBank loansen_GB
dc.subjectLoans, Personalen_GB
dc.subjectFinancial statements -- Standardsen_GB
dc.titleAccounting for fixed repayment bank loans in accordance with accounting standardsen_GB
dc.title.alternativeMuhasebe standartlari acisindan esit geri odemeli banka kredilerinin muhasebelestirilmesien_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 2, Issue 2

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