Accounting and Auditing on the Axis of Current Developments
Synopsis
Accounting science, as a dynamic discipline, has a mission to react to the changes and developments in the world. This branch of science, whose center is to produce and report accurate and reliable information, has a structure open to development. In addition, developing methods suitable for new developments, adapting to inevitable changes such as digitalization and being able to present innovative approaches can also be considered as an indicator of the artistic dimension of accounting. This work named “Accounting and Auditing in the Axis of Current Developments”, to which valuable academicians came together and contributed, was presented to the service of the scientific world as a proof of both the scientific and artistic dimension of accounting. This work has been prepared within the framework of the contributions provided by the science of accounting in the axis of current developments in the world and in Türkiye. In this work, current approaches such as accounting, auditing and information technology, green laundering and agile auditing within the scope of digitalization, which is a necessity of the age, the accounting dimension and reflections of an economic policy instrument that is unique to our country such as foreign currency exchange rate protected deposits, and the market value of enterprises. and profitability, measurement of the fair value of assets such as real estates that fluctuate with inflation, sustainability reporting of metropolitan municipalities in the public sphere, inflation, which is almost three-digit figures in 2022, and the individual, government and enterprise dimensions of inflation, which will be implemented in 2023. Financial reporting standards for small and micro enterprises have been determined as the subject. We would like to express our endless thanks to our esteemed academics who contributed to the preparation of this book as a chapter author and took part in bringing such a valuable work to the literature.
Prof. Dr. Tansel HACIHASANOĞLU
Assistant Professor Medet İĞDE
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Copyright (c) 2023 Neşe Çoban Çelikdemir- M. A. İbrahim Sarıay- Abdulkadir Akan- Utku Şendurur- Saime Doğan- Mehmet Ös- Hüseyin Özyiğit- Mehmet Göl- Emine Serap Kurt- Gökçe Sinem Erbuğa- Nurettin Özdemir- Tansel Hacıhasanoğlu- Elçin Dalkılıç- Emrah Yıldız- Murat Kurtlar- Ersin Korkmaz- Yunus Doğan- Mehtab Çelik- Beyza Demir- Bekir Elmas- Mehtab Çelik- Beyza Demir- Bekir Elmas; Tansel Hacıhasanoğlu- Medet İğde