Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating
The paper examines historical evolutions or developments of balance sheet classification as a basic financial statement, concentrating on phases in Turkey from 1926 to 1992. The authors rigorously scanned books and study papers published in English and Turkish and summarized crucial information as m...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Istanbul University Press
2022-01-01
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| Series: | Muhasebe Enstitüsü Dergisi |
| Subjects: | |
| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/956B713D7476410CA481B5E1BC93DC75 |
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| Summary: | The paper examines historical evolutions or developments of balance sheet classification as a basic financial statement, concentrating on phases in Turkey from 1926 to 1992. The authors rigorously scanned books and study papers published in English and Turkish and summarized crucial information as milestones in history. The paper examines the developments in western countries up to the mid-20th Century, particularly in the United Kingdom and the United States. However, the paper’s primary focus is on Turkey’s developments and evolutions between 1926 and 1992. The paper may have weaknesses and limitations concerning the overall history; however, this study proposes opportunities for future studies in Turkey and the world. As a result, the paper concludes that it would be difficult to understand the new dynamics without understanding the old dynamics. |
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| ISSN: | 2667-6982 |