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- W4246337922 abstract "This chapter provides a clear conceptual discussion on the recent developments in the Financial Statement Analysis (FSA). It presents how IFRSs changed the outlook of the financial reporting and the analysis and explains the key points that should be considered in FSA. Using a case study on the financial reports of Turkcell, a communication and technology company listed both on the New York Stock Exchange (NYSE) and the Borsa Istanbul (BIST), the differences between IFRSs and U.S. GAAP accounting standards in the measurement of overall financial performance and position are documented. Overall findings show that IFRSs change the appearance of financial statements significantly. While IFRS reporting extenuates “the bottom line” it accentuates total assets with higher shareholder equity compared to U.S. GAAP. This chapter might be a practical guide for users, preparers, and regulators to understand the cosmetic impact of IFRSs on financial statements." @default.
- W4246337922 created "2022-05-12" @default.
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- W4246337922 date "2018-01-01" @default.
- W4246337922 modified "2023-09-26" @default.
- W4246337922 title "Financial Statement Analysis Under IFRS" @default.
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- W4246337922 doi "https://doi.org/10.4018/978-1-5225-3909-4.ch034" @default.
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