Matches in SemOpenAlex for { <https://semopenalex.org/work/W39738093> ?p ?o ?g. }
Showing items 1 to 73 of
73
with 100 items per page.
- W39738093 endingPage "28" @default.
- W39738093 startingPage "1" @default.
- W39738093 abstract "Financial reporting of the repo and reverse repo transactions is assessed in this study taking into account international accounting and financial reporting standards. Firstly, the related principles envisaged in IAS 32, IAS 39 and IFRS 7 are considered and then the question of whether financial reporting practices of the banks and the intermediary institutions operating in Turkey are compliant with these principles or not is searched. Lastly, proposed amendments regarding the derecognition of the financial assets in IAS 39 and IFRS 7 by IASB are assessed in order to develop answers for the questions of what they will change the financial reporting of repo and reverse repo transactions how they will effect the accounting practices of the banks and intermediary institutions and repo and reverse repo market. It looks that some grey areas in the proposed amendments need the reassessment." @default.
- W39738093 created "2016-06-24" @default.
- W39738093 creator A5021379265 @default.
- W39738093 date "2010-01-01" @default.
- W39738093 modified "2023-09-23" @default.
- W39738093 title "Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7" @default.
- W39738093 cites W1527965748 @default.
- W39738093 cites W1968879139 @default.
- W39738093 cites W1979679461 @default.
- W39738093 cites W1994715266 @default.
- W39738093 cites W2038341664 @default.
- W39738093 cites W2044088653 @default.
- W39738093 cites W2050452931 @default.
- W39738093 cites W2070456421 @default.
- W39738093 cites W2080840193 @default.
- W39738093 cites W2101102599 @default.
- W39738093 cites W2102280872 @default.
- W39738093 cites W2102897370 @default.
- W39738093 cites W2126450706 @default.
- W39738093 cites W2127781834 @default.
- W39738093 cites W2146399683 @default.
- W39738093 cites W3121349198 @default.
- W39738093 cites W3124599059 @default.
- W39738093 cites W3125796378 @default.
- W39738093 hasPublicationYear "2010" @default.
- W39738093 type Work @default.
- W39738093 sameAs 39738093 @default.
- W39738093 citedByCount "0" @default.
- W39738093 crossrefType "posted-content" @default.
- W39738093 hasAuthorship W39738093A5021379265 @default.
- W39738093 hasConcept C10138342 @default.
- W39738093 hasConcept C121955636 @default.
- W39738093 hasConcept C144133560 @default.
- W39738093 hasConcept C182306322 @default.
- W39738093 hasConcept C2778587509 @default.
- W39738093 hasConcept C73283319 @default.
- W39738093 hasConceptScore W39738093C10138342 @default.
- W39738093 hasConceptScore W39738093C121955636 @default.
- W39738093 hasConceptScore W39738093C144133560 @default.
- W39738093 hasConceptScore W39738093C182306322 @default.
- W39738093 hasConceptScore W39738093C2778587509 @default.
- W39738093 hasConceptScore W39738093C73283319 @default.
- W39738093 hasIssue "44" @default.
- W39738093 hasLocation W397380931 @default.
- W39738093 hasOpenAccess W39738093 @default.
- W39738093 hasPrimaryLocation W397380931 @default.
- W39738093 hasRelatedWork W147494656 @default.
- W39738093 hasRelatedWork W1501575283 @default.
- W39738093 hasRelatedWork W1520315060 @default.
- W39738093 hasRelatedWork W1557078336 @default.
- W39738093 hasRelatedWork W2005035210 @default.
- W39738093 hasRelatedWork W2141562984 @default.
- W39738093 hasRelatedWork W2588651690 @default.
- W39738093 hasRelatedWork W2691179135 @default.
- W39738093 hasRelatedWork W2749333167 @default.
- W39738093 hasRelatedWork W2751002664 @default.
- W39738093 hasRelatedWork W2944007041 @default.
- W39738093 hasRelatedWork W3007659872 @default.
- W39738093 hasRelatedWork W3018642057 @default.
- W39738093 hasRelatedWork W3020092485 @default.
- W39738093 hasRelatedWork W3042696302 @default.
- W39738093 hasRelatedWork W3045580453 @default.
- W39738093 hasRelatedWork W3123617441 @default.
- W39738093 hasRelatedWork W3187976761 @default.
- W39738093 hasRelatedWork W2981304245 @default.
- W39738093 hasRelatedWork W3101866362 @default.
- W39738093 hasVolume "11" @default.
- W39738093 isParatext "false" @default.
- W39738093 isRetracted "false" @default.
- W39738093 magId "39738093" @default.
- W39738093 workType "article" @default.