{"id":3904,"date":"2018-02-03T00:37:42","date_gmt":"2018-02-02T21:37:42","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=3904"},"modified":"2018-02-07T23:03:54","modified_gmt":"2018-02-07T20:03:54","slug":"reverse-acquisitions-within-the-scope-of-ifrs-3-business-combinations","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/reverse-acquisitions-within-the-scope-of-ifrs-3-business-combinations","title":{"rendered":"UFRS 3 \u0130\u015fletme Birle\u015fmeleri Standard\u0131 Kapsam\u0131nda Ters \u0130\u015fletme Birle\u015fmeleri ve Muhasebele\u015ftirilmesi"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nUFRS 3 \u0130\u015fletme Birle\u015fmeleri Standard\u0131 Kapsam\u0131nda Ters \u0130\u015fletme Birle\u015fmeleri ve Muhasebele\u015ftirilmesi<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nOlcay Ak\u00e7in, \u0130lker K\u0131ymetli \u015een<\/td>\n<\/tr>\n
Cilt:<\/td>\n9<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n1<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2018<\/td>\n<\/tr>\n
Sayfa:<\/td>\n213-233<\/td>\n<\/tr>\n
ISSN:<\/td>\n1309-2448<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2018.101<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
K\u00fcresel ekonominin etkileri neticesinde olu\u015fan zorlu rekabet ko\u015fullar\u0131 ile birlikte teknolojik geli\u015fmeler, t\u00fcketici tercihlerinde ya\u015fanan de\u011fi\u015fimler, ekonomik krizler, yasalardaki de\u011fi\u015fimler ve say\u0131labilecek bir \u00e7ok ba\u015fka nedenden \u00f6t\u00fcr\u00fc \u015firketler b\u00fcy\u00fcme, kar\u015f\u0131la\u015ft\u0131klar\u0131 riskleri d\u00fc\u015f\u00fcrme, etkinlik, verimlilik ve rekabet g\u00fc\u00e7lerini art\u0131rma, yeni pazarlara a\u00e7\u0131lma ve maliyetlerini azaltma amac\u0131yla birle\u015fmeler ger\u00e7ekle\u015ftirmektedir. Uluslararas\u0131 Finansal Raporlama Standartlar\u0131 uyar\u0131nca raporlama yapan i\u015fletmeler ger\u00e7ekle\u015ftirdikleri i\u015fletme birle\u015fmelerinin muhasebele\u015ftirilmesinde UFRS 3 \u0130\u015fletme Birle\u015fmeleri standard\u0131 h\u00fck\u00fcmlerini uygulamaktad\u0131r. Literat\u00fcrde \u201cTers \u0130\u015fletme Birle\u015fmeleri\u201d \u015feklinde nitelendirilen i\u015flemler s\u00f6z konusu standart i\u00e7erisinde ayr\u0131 bir ba\u015fl\u0131k alt\u0131nda ele al\u0131nm\u0131\u015ft\u0131r. Standart uyar\u0131nca klasik i\u015fletme birle\u015fmeleri ile ters i\u015fletme birle\u015fmelerine ili\u015fkin muhasebele\u015ftirme i\u015flemleri bir\u00e7ok y\u00f6nden farkl\u0131l\u0131k g\u00f6stermektedir. Bu \u00e7al\u0131\u015fman\u0131n amac\u0131 ters i\u015fletme birle\u015fmelerine ili\u015fkin muhasebele\u015ftirme i\u015flemlerinin klasik i\u015fletme birle\u015fmelerinden ayr\u0131lan noktalar\u0131n\u0131n teorik ve pratik olarak a\u00e7\u0131klanmas\u0131d\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nUFRS, \u0130\u015fletme Birle\u015fmeleri, Ters Birle\u015fme, Ger\u00e7e\u011fe Uygun De\u011fer, Konsolidasyon<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41, M42<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: UFRS 3 \u0130\u015fletme Birle\u015fmeleri Standard\u0131 Kapsam\u0131nda Ters \u0130\u015fletme Birle\u015fmeleri ve Muhasebele\u015ftirilmesi Yazar(lar): Olcay Ak\u00e7in, \u0130lker K\u0131ymetli \u015een Cilt: 9 Say\u0131: 1 Y\u0131l: 2018 Sayfa: 213-233 ISSN: 1309-2448 DOI Numaras\u0131: 10.20409\/berj.2018.101 \u00d6z K\u00fcresel ekonominin etkileri neticesinde olu\u015fan zorlu rekabet ko\u015fullar\u0131 ile birlikte teknolojik geli\u015fmeler, t\u00fcketici tercihlerinde […]<\/p>\n

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