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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| Format: | Article |
| Language: | English |
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Istanbul University Press
2022-01-01
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| Series: | Muhasebe Enstitüsü Dergisi |
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| Online Access: | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/956B713D7476410CA481B5E1BC93DC75 |
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| _version_ | 1850036968437579776 |
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| author | Recep Pekdemir Ümmühan Aslan Melis Ercan |
| author_facet | Recep Pekdemir Ümmühan Aslan Melis Ercan |
| author_sort | Recep Pekdemir |
| collection | DOAJ |
| description | 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. |
| format | Article |
| id | doaj-art-6e7621cd491e47ba97c06850f199de5e |
| institution | DOAJ |
| issn | 2667-6982 |
| language | English |
| publishDate | 2022-01-01 |
| publisher | Istanbul University Press |
| record_format | Article |
| series | Muhasebe Enstitüsü Dergisi |
| spelling | doaj-art-6e7621cd491e47ba97c06850f199de5e2025-08-20T02:57:00ZengIstanbul University PressMuhasebe Enstitüsü Dergisi2667-69822022-01-016614810.26650/MED.1023865123456Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By TranslatingRecep Pekdemir0https://orcid.org/0000-0001-5370-2821Ümmühan Aslan1https://orcid.org/0000-0002-7926-6244Melis Ercan2https://orcid.org/0000-0002-7716-7592Univeristy of Wisconsin La Crosse, La-Crosse, United-StatesBilecik Şeyh Edebali Üniversitesi, Bilecik, Turkiyeİstanbul Üniversitesi, İstanbul, TürkiyeThe 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.https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/956B713D7476410CA481B5E1BC93DC75asset classificationaccounting historyfinancial reporting |
| spellingShingle | Recep Pekdemir Ümmühan Aslan Melis Ercan Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating Muhasebe Enstitüsü Dergisi asset classification accounting history financial reporting |
| title | Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating |
| title_full | Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating |
| title_fullStr | Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating |
| title_full_unstemmed | Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating |
| title_short | Historical Evolution of Balance Sheet Classification: The Turkey Case of Evolving By Translating |
| title_sort | historical evolution of balance sheet classification the turkey case of evolving by translating |
| topic | asset classification accounting history financial reporting |
| url | https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/956B713D7476410CA481B5E1BC93DC75 |
| work_keys_str_mv | AT receppekdemir historicalevolutionofbalancesheetclassificationtheturkeycaseofevolvingbytranslating AT ummuhanaslan historicalevolutionofbalancesheetclassificationtheturkeycaseofevolvingbytranslating AT melisercan historicalevolutionofbalancesheetclassificationtheturkeycaseofevolvingbytranslating |