1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. Journal of Accounting, Finance and Auditing Studies
  6. 2019
  7. Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/41914
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dc.contributor.authorGokgoz, Ahmet-
dc.date.accessioned2019-04-03T07:42:22Z-
dc.date.available2019-04-03T07:42:22Z-
dc.date.issued2019-04-
dc.identifier.citationGokgoz, A. (2019). Estimation and accounting of expected losses relating the trade receivables within the framework of TFRS 9 financial instruments standard. Journal of Accounting, Finance and Auditing Studies, 5(2), 163-178.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/41914-
dc.description.abstractExpected losses approach is developed to estimate the loss provision relating trade receivables by enactment of TFRS 9 (Turkish Financial Reporting Standards, Financial Instruments Standard). The expected losses relating trade receivables means the average losses weighted due to credit risk. Therefore; estimation the credit risks related with trade receivables is substantial before calculation of expected losses relating trade receivables. Hence; the aim of this study is examining the following matters: Estimation of credit risks relating the trade receivables within the framework of TFRS 9 Financial Instruments Standard, Calculation of expected losses due to credit risks and Accounting of the expected credit losses being estimated.en_GB
dc.language.isootheren_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectFinancial statements -- Standards -- Turkeyen_GB
dc.subjectBusiness losses -- Turkeyen_GB
dc.subjectAccounts receivable -- Turkeyen_GB
dc.subjectCredit analysis -- Turkeyen_GB
dc.titleEstimation and accounting of expected losses relating the trade receivables within the framework of TFRS 9 financial instruments standarden_GB
dc.title.alternativeTFRS 9 finansal araclar standardi cercevesinde ticari alacaklara iliskin beklenen kredi zararlarinin tespiti ve muhasebelestirilmesien_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.identifier.doi10.32602/jafas.2019.26-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 5, Issue 2

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