1. OAR@UM
  2. Maltese Journals
  3. Journal of Accounting, Finance and Auditing Studies
  4. 2018
  5. Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/27658
Full metadata record
DC FieldValueLanguage
dc.contributor.authorGokgoz, Ahmet-
dc.contributor.authorDizkirici, Ahmet Selcuk-
dc.date.accessioned2018-03-06T07:32:43Z-
dc.date.available2018-03-06T07:32:43Z-
dc.date.issued2018-
dc.identifier.citationGokgoz, A., & Dizkirici, A. S. (2018). Real estate certificates and accounting applications in Turkey. Journal of Accounting, Finance and Auditing Studies, 4(1), 167-181.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/27658-
dc.description.abstractThere are various financial instruments traded on the market today in order to provide funds who are in need also offering financial options for the investors to evaluate their own funds. Real estate certificates are also included among the mentioned instruments within the market by the arrangements have been held recently. The real estate certificate is a capital market instrument issued in order to finance real estate projects of the issuers which are being built or to be built, having equal nominal values that represent certain independent units of a real estate project or a certain area unit of the indepent units. These certificates are considered to be a significant financial instrument to meet the funding need of construction firms within the construction industry which is having a dominant role in Turkish economy. The fundamental regulation-in force, relating the mentioned certificates in Turkey, is the “Real Estate Certificates Issue” within the Official Gazette of the Republic of Turkey published on July 5th, 2013 Number: 28698. The mentioned study is updated by the following changes which are issued in the Official Gazette published on 3rd August 2016 Number: 29790, 7th March 2017 Number: 30000 and 29th November 2017 Number: 30255. The aim of this study is presenting the real estate certificates within the framework of relating legal regulations and explaining the accounting process of the mentioned certificates.en_GB
dc.language.isootheren_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectReal estate business -- Turkeyen_GB
dc.subjectReal estate business -- Accountingen_GB
dc.subjectAccounting -- Turkeyen_GB
dc.subjectFinancial instrumentsen_GB
dc.subjectConstruction industry -- Turkeyen_GB
dc.titleReal estate certificates and accounting applications in Turkeyen_GB
dc.title.alternativeTurkiye'de gayrimenkul sertifikalari ve muhasebe uygulamalarien_GB
dc.typearticleen_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.description.reviewedpeer-revieweden_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1
Journal of Accounting, Finance and Auditing Studies, Volume 4, Issue 1

Files in This Item:
File Description SizeFormat 
Real_estate_certificates_and_accounting_applications_in_Turkey_2018.pdf299.33 kBAdobe PDFView/Open
Show simple item record Statistics


Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.