id sid eid entity type emaj-70 1 1 european NORP emaj-70 1 2 australian NORP emaj-70 1 3 turkish NORP emaj-70 2 1 nalan akdogan PERSON emaj-70 2 2 university department of accounting ORG emaj-70 5 1 dr. PERSON emaj-70 5 2 cankaya university department of management ORG emaj-70 5 3 cozturk@cankaya.edu.tr ORG emaj-70 5 4 8 CARDINAL emaj-70 6 1 european NORP emaj-70 6 2 australian NORP emaj-70 6 3 turkish NORP emaj-70 6 4 turkey GPE emaj-70 6 5 europe LOC emaj-70 6 6 australia GPE emaj-70 6 7 2008/2009 FAC emaj-70 6 8 annual DATE emaj-70 8 1 ifrs GPE emaj-70 8 2 europe LOC emaj-70 8 3 australia GPE emaj-70 8 4 turkey GPE emaj-70 8 5 jel ORG emaj-70 8 6 3.0 CARDINAL emaj-70 8 7 united states GPE emaj-70 9 1 the university of pittsburgh ORG emaj-70 9 2 the university of pittsburgh ORG emaj-70 10 1 5 CARDINAL emaj-70 10 2 issn 2158-8708 PERSON emaj-70 12 1 5 CARDINAL emaj-70 12 2 issn 2158-8708 PERSON emaj-70 13 1 european NORP emaj-70 13 2 australian NORP emaj-70 13 3 turkish NORP emaj-70 13 4 european NORP emaj-70 13 5 australian NORP emaj-70 13 6 turkish NORP emaj-70 14 1 nalan akdogan PERSON emaj-70 16 1 dr. PERSON emaj-70 16 2 1 CARDINAL emaj-70 16 3 today DATE emaj-70 16 4 investments(iasb CARDINAL emaj-70 16 5 2010 DATE emaj-70 16 6 2008 DATE emaj-70 16 7 145 CARDINAL emaj-70 17 1 committee(iasc ORG emaj-70 17 2 2005 DATE emaj-70 17 3 67 DATE emaj-70 17 4 1974 DATE emaj-70 18 1 european NORP emaj-70 18 2 australia GPE emaj-70 18 3 turkey GPE emaj-70 20 1 australia GPE emaj-70 20 2 france GPE emaj-70 20 3 britain GPE emaj-70 20 4 germany GPE emaj-70 20 5 italy GPE emaj-70 20 6 nobes(2010 PERSON emaj-70 20 7 nobes(2011 ORG emaj-70 22 1 first ORDINAL emaj-70 22 2 first ORDINAL emaj-70 22 3 turkish NORP emaj-70 22 4 turkish NORP emaj-70 22 5 ias 1 DATE emaj-70 23 1 second ORDINAL emaj-70 23 2 5 CARDINAL emaj-70 23 3 issn 2158-8708 PERSON emaj-70 25 1 nalan akdogan PERSON emaj-70 27 1 dr. PERSON emaj-70 27 2 cairns et al.(2008 GPE emaj-70 27 3 mueller et al PERSON emaj-70 28 1 2008 DATE emaj-70 28 2 nobes(2010 PERSON emaj-70 28 3 nobes(2011 ORG emaj-70 28 4 nobes(2012 CARDINAL emaj-70 28 5 1(2007 DATE emaj-70 28 6 2 CARDINAL emaj-70 28 7 16 CARDINAL emaj-70 30 1 2 CARDINAL emaj-70 30 2 8 CARDINAL emaj-70 30 3 2010 DATE emaj-70 32 1 first ORDINAL emaj-70 32 2 turkey GPE emaj-70 32 3 turkish NORP emaj-70 33 1 december 31, 2006 DATE emaj-70 34 1 2 CARDINAL emaj-70 34 2 16 CARDINAL emaj-70 34 3 23 CARDINAL emaj-70 35 1 16 CARDINAL emaj-70 35 2 38 DATE emaj-70 36 1 cairns et al.(2008 PERSON emaj-70 36 2 british NORP emaj-70 36 3 australian NORP emaj-70 36 4 mueller et al PERSON emaj-70 37 1 2008 DATE emaj-70 37 2 european NORP emaj-70 37 3 christensen PERSON emaj-70 37 4 british NORP emaj-70 37 5 german NORP emaj-70 38 1 nobes(2010 PERSON emaj-70 38 2 nobes(2011 ORG emaj-70 38 3 nobes(2012 CARDINAL emaj-70 39 1 kvaal PERSON emaj-70 39 2 nobes(2010 PERSON emaj-70 39 3 annual DATE emaj-70 39 4 german NORP emaj-70 39 5 french NORP emaj-70 39 6 british NORP emaj-70 39 7 spanish NORP emaj-70 39 8 australian NORP emaj-70 39 9 16 CARDINAL emaj-70 40 1 2012 DATE emaj-70 41 1 italian NORP emaj-70 41 2 dutch NORP emaj-70 41 3 swedish NORP emaj-70 41 4 2011 DATE emaj-70 41 5 canadian NORP emaj-70 41 6 2013 DATE emaj-70 41 7 14 CARDINAL emaj-70 42 1 3 CARDINAL emaj-70 42 2 3.1 CARDINAL emaj-70 43 1 5 CARDINAL emaj-70 43 2 issn 2158-8708 PERSON emaj-70 44 1 european NORP emaj-70 44 2 australian NORP emaj-70 44 3 turkish NORP emaj-70 44 4 2008 DATE emaj-70 44 5 2009 DATE emaj-70 45 1 cairns et al.(2008 GPE emaj-70 45 2 christensen PERSON emaj-70 45 3 nikolaev(2009 NORP emaj-70 45 4 nobes(2010 PERSON emaj-70 45 5 nobes(2011 ORG emaj-70 45 6 nobes(2012 CARDINAL emaj-70 45 7 mueller et al PERSON emaj-70 46 1 2008 DATE emaj-70 47 1 54 CARDINAL emaj-70 47 2 english LANGUAGE emaj-70 47 3 germany GPE emaj-70 47 4 france GPE emaj-70 47 5 britain GPE emaj-70 47 6 italy GPE emaj-70 47 7 australia GPE emaj-70 47 8 turkey GPE emaj-70 48 1 162 CARDINAL emaj-70 48 2 1 CARDINAL emaj-70 48 3 1 CARDINAL emaj-70 48 4 ain ita ly austr PERSON emaj-70 48 5 turk GPE emaj-70 48 6 13 CARDINAL emaj-70 48 7 15 CARDINAL emaj-70 48 8 16 23 CARDINAL emaj-70 48 9 4 CARDINAL emaj-70 48 10 2 4 3 total TIME emaj-70 48 11 3.2 CARDINAL emaj-70 51 1 2 CARDINAL emaj-70 51 2 2 CARDINAL emaj-70 51 3 ny fran ce brita PERSON emaj-70 51 4 austra ORG emaj-70 51 5 turk GPE emaj-70 51 6 1 CARDINAL emaj-70 51 7 1(2007 DATE emaj-70 51 8 25 25 DATE emaj-70 51 9 52% PERCENT emaj-70 51 10 48% PERCENT emaj-70 51 11 97% PERCENT emaj-70 51 12 24 % PERCENT emaj-70 51 13 60% PERCENT emaj-70 51 14 48% PERCENT emaj-70 51 15 52% PERCENT emaj-70 51 16 3% PERCENT emaj-70 51 17 76 % PERCENT emaj-70 51 18 40% PERCENT emaj-70 51 19 2 CARDINAL emaj-70 51 20 13 12 DATE emaj-70 51 21 0 CARDINAL emaj-70 51 22 100% PERCENT emaj-70 51 23 100 % PERCENT emaj-70 51 24 100% PERCENT emaj-70 51 25 100 % PERCENT emaj-70 51 26 94% PERCENT emaj-70 51 27 6% PERCENT emaj-70 51 28 3 CARDINAL emaj-70 51 29 25 25 DATE emaj-70 51 30 100% PERCENT emaj-70 51 31 100 % PERCENT emaj-70 51 32 24% PERCENT emaj-70 51 33 100 % PERCENT emaj-70 51 34 100% PERCENT emaj-70 51 35 5 CARDINAL emaj-70 51 36 issn 2158-8708 PERSON emaj-70 53 1 nalan akdogan PERSON emaj-70 55 1 dr. PERSON emaj-70 56 1 76% PERCENT emaj-70 56 2 100% PERCENT emaj-70 56 3 4 CARDINAL emaj-70 56 4 25 25 DATE emaj-70 56 5 33 CARDINAL emaj-70 56 6 16% PERCENT emaj-70 56 7 76% PERCENT emaj-70 56 8 8% PERCENT emaj-70 57 1 100% PERCENT emaj-70 58 1 100 CARDINAL emaj-70 58 2 84% PERCENT emaj-70 58 3 100 % PERCENT emaj-70 58 4 24% PERCENT emaj-70 58 5 92 % PERCENT emaj-70 58 6 5 CARDINAL emaj-70 59 1 13 12 DATE emaj-70 59 2 one CARDINAL emaj-70 59 3 two CARDINAL emaj-70 59 4 100% PERCENT emaj-70 59 5 100 % PERCENT emaj-70 59 6 100% PERCENT emaj-70 59 7 100 % PERCENT emaj-70 59 8 100% PERCENT emaj-70 59 9 6 CARDINAL emaj-70 59 10 25 25 DATE emaj-70 59 11 48% PERCENT emaj-70 59 12 52% PERCENT emaj-70 59 13 83% PERCENT emaj-70 59 14 20 % PERCENT emaj-70 59 15 48% PERCENT emaj-70 59 16 100% PERCENT emaj-70 59 17 52% PERCENT emaj-70 59 18 48% PERCENT emaj-70 59 19 17% PERCENT emaj-70 59 20 80 % PERCENT emaj-70 59 21 52% PERCENT emaj-70 59 22 25 25 DATE emaj-70 59 23 33 CARDINAL emaj-70 59 24 only 52% PERCENT emaj-70 59 25 40% PERCENT emaj-70 59 26 21% PERCENT emaj-70 59 27 68 % PERCENT emaj-70 59 28 25% PERCENT emaj-70 59 29 88% PERCENT emaj-70 59 30 only 20% PERCENT emaj-70 59 31 32% PERCENT emaj-70 59 32 16 % PERCENT emaj-70 59 33 46% PERCENT emaj-70 59 34 3% PERCENT emaj-70 59 35 12% PERCENT emaj-70 59 36 8% PERCENT emaj-70 59 37 7% PERCENT emaj-70 59 38 12 % PERCENT emaj-70 59 39 4% PERCENT emaj-70 59 40 32% PERCENT emaj-70 59 41 32% PERCENT emaj-70 59 42 32% PERCENT emaj-70 59 43 4% PERCENT emaj-70 59 44 13% PERCENT emaj-70 59 45 6% PERCENT emaj-70 59 46 8 CARDINAL emaj-70 59 47 25 25 DATE emaj-70 59 48 33 CARDINAL emaj-70 59 49 41% PERCENT emaj-70 59 50 100% PERCENT emaj-70 59 51 100% PERCENT emaj-70 59 52 100 % PERCENT emaj-70 59 53 59% PERCENT emaj-70 59 54 100 % PERCENT emaj-70 59 55 100% PERCENT emaj-70 59 56 ppe ORG emaj-70 59 57 25 25 DATE emaj-70 59 58 100% PERCENT emaj-70 59 59 84% PERCENT emaj-70 59 60 100% PERCENT emaj-70 59 61 68 % PERCENT emaj-70 59 62 92% PERCENT emaj-70 59 63 88% PERCENT emaj-70 59 64 + revaluation 4% PERCENT emaj-70 59 65 8% PERCENT emaj-70 59 66 12% PERCENT emaj-70 59 67 16% PERCENT emaj-70 59 68 28 % PERCENT emaj-70 59 69 10 CARDINAL emaj-70 59 70 ppe ORG emaj-70 59 71 25 25 DATE emaj-70 59 72 100% PERCENT emaj-70 59 73 92% PERCENT emaj-70 59 74 97% PERCENT emaj-70 59 75 80 % PERCENT emaj-70 59 76 88% PERCENT emaj-70 59 77 97% PERCENT emaj-70 59 78 8% PERCENT emaj-70 59 79 3% PERCENT emaj-70 59 80 8% PERCENT emaj-70 59 81 3% PERCENT emaj-70 59 82 20 % PERCENT emaj-70 59 83 11 CARDINAL emaj-70 59 84 25 25 DATE emaj-70 59 85 33 CARDINAL emaj-70 59 86 72% PERCENT emaj-70 59 87 44% PERCENT emaj-70 59 88 52% PERCENT emaj-70 59 89 60 % PERCENT emaj-70 59 90 28% PERCENT emaj-70 59 91 58% PERCENT emaj-70 59 92 24% PERCENT emaj-70 59 93 36% PERCENT emaj-70 59 94 48% PERCENT emaj-70 59 95 40 % PERCENT emaj-70 59 96 72% PERCENT emaj-70 59 97 39% PERCENT emaj-70 59 98 4% PERCENT emaj-70 59 99 20% PERCENT emaj-70 59 100 3% PERCENT emaj-70 59 101 12 CARDINAL emaj-70 59 102 17 CARDINAL emaj-70 59 103 13 12 CARDINAL emaj-70 59 104 5 CARDINAL emaj-70 59 105 issn 2158-8708 PERSON emaj-70 60 1 european NORP emaj-70 60 2 australian NORP emaj-70 60 3 turkish NORP emaj-70 60 4 |64| ORG emaj-70 60 5 42% PERCENT emaj-70 60 6 85% PERCENT emaj-70 60 7 32% PERCENT emaj-70 60 8 44 % PERCENT emaj-70 60 9 8% PERCENT emaj-70 60 10 83% PERCENT emaj-70 60 11 58% PERCENT emaj-70 60 12 15% PERCENT emaj-70 60 13 58% PERCENT emaj-70 60 14 56 % PERCENT emaj-70 60 15 92% PERCENT emaj-70 60 16 17% PERCENT emaj-70 60 17 10% PERCENT emaj-70 60 18 13 CARDINAL emaj-70 60 19 25 25 DATE emaj-70 60 20 100% PERCENT emaj-70 60 21 40% PERCENT emaj-70 60 22 97% PERCENT emaj-70 60 23 44 % PERCENT emaj-70 60 24 80% PERCENT emaj-70 60 25 97% PERCENT emaj-70 60 26 60% PERCENT emaj-70 60 27 3% PERCENT emaj-70 60 28 56 % PERCENT emaj-70 60 29 20% PERCENT emaj-70 60 30 3% PERCENT emaj-70 60 31 14 CARDINAL emaj-70 60 32 10 CARDINAL emaj-70 60 33 6 1 15 TIME emaj-70 60 34 100% PERCENT emaj-70 60 35 86% PERCENT emaj-70 60 36 100% PERCENT emaj-70 60 37 100 % PERCENT emaj-70 60 38 67% PERCENT emaj-70 60 39 14% PERCENT emaj-70 60 40 100% PERCENT emaj-70 60 41 33% PERCENT emaj-70 60 42 4 CARDINAL emaj-70 60 43 4.1 CARDINAL emaj-70 61 1 1 CARDINAL emaj-70 61 2 1(2007 DATE emaj-70 61 3 5 CARDINAL emaj-70 61 4 2 CARDINAL emaj-70 61 5 1(2007 DATE emaj-70 61 6 3 CARDINAL emaj-70 62 1 1 CARDINAL emaj-70 62 2 1(2007 DATE emaj-70 62 3 2010 DATE emaj-70 63 1 1(2007 DATE emaj-70 63 2 germany GPE emaj-70 63 3 france GPE emaj-70 63 4 italy GPE emaj-70 63 5 united kingdom GPE emaj-70 63 6 4th ORDINAL emaj-70 63 7 the european council ORG emaj-70 64 1 europe LOC emaj-70 65 1 australian NORP emaj-70 66 1 2 CARDINAL emaj-70 66 2 2010 DATE emaj-70 68 1 turkish NORP emaj-70 68 2 european NORP emaj-70 68 3 british NORP emaj-70 70 1 5 CARDINAL emaj-70 70 2 issn 2158-8708 PERSON emaj-70 72 1 nalan akdogan PERSON emaj-70 74 1 dr. PERSON emaj-70 75 1 1 CARDINAL emaj-70 75 2 order(iasb 2010 DATE emaj-70 77 1 european NORP emaj-70 77 2 british NORP emaj-70 77 3 australian NORP emaj-70 77 4 turkish NORP emaj-70 77 5 british NORP emaj-70 78 1 two CARDINAL emaj-70 79 1 france GPE emaj-70 79 2 french NORP emaj-70 79 3 2008 DATE emaj-70 79 4 147 CARDINAL emaj-70 80 1 2008 DATE emaj-70 80 2 147 CARDINAL emaj-70 81 1 article 9 of LAW emaj-70 81 2 4th ORDINAL emaj-70 81 3 french NORP emaj-70 81 4 france GPE emaj-70 81 5 european NORP emaj-70 81 6 2010 DATE emaj-70 81 7 51 DATE emaj-70 82 1 french NORP emaj-70 83 1 italy GPE emaj-70 83 2 italy GPE emaj-70 83 3 4th ORDINAL emaj-70 83 4 article 9 LAW emaj-70 83 5 2010 DATE emaj-70 83 6 100 CARDINAL emaj-70 85 1 germany GPE emaj-70 85 2 2005 DATE emaj-70 85 3 german NORP emaj-70 85 4 gaap ORG emaj-70 85 5 2007 DATE emaj-70 85 6 254 CARDINAL emaj-70 86 1 article 9 of LAW emaj-70 86 2 4th ORDINAL emaj-70 87 1 german NORP emaj-70 88 1 britain GPE emaj-70 88 2 british NORP emaj-70 88 3 4th ORDINAL emaj-70 89 1 1981 DATE emaj-70 89 2 266 CARDINAL emaj-70 90 1 2008 DATE emaj-70 90 2 british NORP emaj-70 90 3 two CARDINAL emaj-70 90 4 article 9 and 10 LAW emaj-70 90 5 4th ORDINAL emaj-70 91 1 parker 2008 PERSON emaj-70 91 2 336 CARDINAL emaj-70 92 1 british NORP emaj-70 92 2 5 CARDINAL emaj-70 92 3 issn 2158-8708 PERSON emaj-70 93 1 european NORP emaj-70 93 2 australian NORP emaj-70 93 3 turkish NORP emaj-70 93 4 article 10 LAW emaj-70 94 1 european NORP emaj-70 94 2 britain GPE emaj-70 95 1 australia GPE emaj-70 95 2 australian NORP emaj-70 95 3 two CARDINAL emaj-70 97 1 australian NORP emaj-70 97 2 anglo NORP emaj-70 99 1 turkey GPE emaj-70 99 2 1960s DATE emaj-70 99 3 turkish NORP emaj-70 99 4 the united states GPE emaj-70 99 5 nicolae albu et al PERSON emaj-70 99 6 2013 DATE emaj-70 99 7 150 CARDINAL emaj-70 99 8 the late 1950s DATE emaj-70 99 9 us GPE emaj-70 99 10 turkish NORP emaj-70 99 11 1974 DATE emaj-70 99 12 american NORP emaj-70 99 13 system(simga ORG emaj-70 99 14 1995 DATE emaj-70 99 15 354 CARDINAL emaj-70 100 1 us GPE emaj-70 100 2 turkey GPE emaj-70 101 1 1992 DATE emaj-70 101 2 first ORDINAL emaj-70 101 3 4th ORDINAL emaj-70 101 4 kept(akdogan 1991 DATE emaj-70 101 5 26 CARDINAL emaj-70 102 1 turkish NORP emaj-70 103 1 4 CARDINAL emaj-70 103 2 1 (2007 DATE emaj-70 104 1 two CARDINAL emaj-70 104 2 2010 DATE emaj-70 105 1 1(2007 DATE emaj-70 105 2 two CARDINAL emaj-70 105 3 one CARDINAL emaj-70 106 1 two CARDINAL emaj-70 107 1 britain GPE emaj-70 108 1 5 CARDINAL emaj-70 108 2 issn 2158-8708 PERSON emaj-70 110 1 nalan akdogan PERSON emaj-70 112 1 dr. PERSON emaj-70 112 2 3 CARDINAL emaj-70 112 3 britain GPE emaj-70 112 4 two CARDINAL emaj-70 112 5 1992 DATE emaj-70 112 6 32 DATE emaj-70 113 1 british NORP emaj-70 113 2 two CARDINAL emaj-70 114 1 5 CARDINAL emaj-70 114 2 nature(iasb 2010 DATE emaj-70 115 1 france GPE emaj-70 115 2 french NORP emaj-70 115 3 al. 2008 ORG emaj-70 115 4 147 CARDINAL emaj-70 116 1 french NORP emaj-70 117 1 italy GPE emaj-70 117 2 italy GPE emaj-70 117 3 2010 DATE emaj-70 117 4 101 DATE emaj-70 118 1 italian NORP emaj-70 119 1 germany GPE emaj-70 119 2 german NORP emaj-70 119 3 parker 2008 PERSON emaj-70 119 4 46 DATE emaj-70 121 1 us gaap GPE emaj-70 121 2 2003 DATE emaj-70 121 3 81 DATE emaj-70 122 1 britain GPE emaj-70 122 2 britain GPE emaj-70 122 3 2003 DATE emaj-70 122 4 166 CARDINAL emaj-70 123 1 british NORP emaj-70 123 2 british NORP emaj-70 124 1 australia GPE emaj-70 124 2 australia GPE emaj-70 124 3 1018 CARDINAL emaj-70 126 1 turkey GPE emaj-70 126 2 turkey GPE emaj-70 126 3 5 CARDINAL emaj-70 126 4 issn 2158-8708 PERSON emaj-70 127 1 european NORP emaj-70 127 2 australian NORP emaj-70 127 3 turkish NORP emaj-70 127 4 nicolae albu et al PERSON emaj-70 127 5 2013 DATE emaj-70 127 6 150 CARDINAL emaj-70 128 1 1991 DATE emaj-70 128 2 89 DATE emaj-70 129 1 first ORDINAL emaj-70 129 2 article 25 of the LAW emaj-70 129 3 4th ORDINAL emaj-70 129 4 1991 DATE emaj-70 129 5 88 DATE emaj-70 130 1 turkish NORP emaj-70 131 1 4.2 CARDINAL emaj-70 132 1 2 CARDINAL emaj-70 132 2 2 CARDINAL emaj-70 132 3 first ORDINAL emaj-70 132 4 firstout(fifo GPE emaj-70 132 5 2010 DATE emaj-70 133 1 h6 ORG emaj-70 133 2 european NORP emaj-70 133 3 turkish NORP emaj-70 133 4 europe LOC emaj-70 133 5 40th ORDINAL emaj-70 133 6 4th ORDINAL emaj-70 133 7 2003 DATE emaj-70 133 8 mcleay PERSON emaj-70 133 9 2007 DATE emaj-70 133 10 156 CARDINAL emaj-70 134 1 france GPE emaj-70 134 2 french NORP emaj-70 134 3 wa GPE emaj-70 135 1 jaafar ORG emaj-70 135 2 french NORP emaj-70 136 1 french NORP emaj-70 137 1 italy GPE emaj-70 137 2 italian NORP emaj-70 137 3 2003 DATE emaj-70 137 4 209 CARDINAL emaj-70 137 5 1995 DATE emaj-70 137 6 jaafar ORG emaj-70 137 7 mcleay(2007 ORG emaj-70 137 8 italian NORP emaj-70 138 1 italian NORP emaj-70 139 1 germany GPE emaj-70 139 2 german NORP emaj-70 139 3 2003 DATE emaj-70 139 4 118 CARDINAL emaj-70 139 5 parker 2008 PERSON emaj-70 139 6 150 CARDINAL emaj-70 140 1 jaafar ORG emaj-70 140 2 mcleay(2007 ORG emaj-70 141 1 german entities(wa ORG emaj-70 142 1 5 CARDINAL emaj-70 142 2 issn 2158-8708 PERSON emaj-70 144 1 nalan akdogan PERSON emaj-70 146 1 dr. PERSON emaj-70 146 2 britain GPE emaj-70 146 3 britain GPE emaj-70 146 4 parker 2008 PERSON emaj-70 146 5 82 DATE emaj-70 147 1 2003 DATE emaj-70 147 2 169 CARDINAL emaj-70 148 1 jaafar ORG emaj-70 148 2 mcleay(2007 ORG emaj-70 149 1 british NORP emaj-70 150 1 australia GPE emaj-70 150 2 1019 CARDINAL emaj-70 152 1 wa(32% PERCENT emaj-70 152 2 fifo(42% PERCENT emaj-70 152 3 1999 DATE emaj-70 154 1 turkey GPE emaj-70 154 2 turkey GPE emaj-70 154 3 turkish NORP emaj-70 155 1 turkish NORP emaj-70 156 1 4.3 CARDINAL emaj-70 156 2 7 CARDINAL emaj-70 156 3 flows(iasb GPE emaj-70 156 4 2010 DATE emaj-70 157 1 7 CARDINAL emaj-70 157 2 6 CARDINAL emaj-70 158 1 2010 DATE emaj-70 159 1 france GPE emaj-70 159 2 france GPE emaj-70 159 3 99-02 CARDINAL emaj-70 161 1 2004-r-02 DATE emaj-70 161 2 2009 DATE emaj-70 161 3 2013-03 DATE emaj-70 162 1 french NORP emaj-70 163 1 italy GPE emaj-70 163 2 italy GPE emaj-70 163 3 12 CARDINAL emaj-70 163 4 three CARDINAL emaj-70 163 5 one CARDINAL emaj-70 163 6 7(oig 2005 DATE emaj-70 163 7 84 DATE emaj-70 165 1 italian NORP emaj-70 166 1 5 CARDINAL emaj-70 166 2 issn 2158-8708 PERSON emaj-70 167 1 european NORP emaj-70 167 2 australian NORP emaj-70 167 3 turkish NORP emaj-70 167 4 germany GPE emaj-70 167 5 2 CARDINAL emaj-70 170 1 2003 DATE emaj-70 170 2 84 DATE emaj-70 171 1 german NORP emaj-70 171 2 us GPE emaj-70 172 1 german NORP emaj-70 173 1 britain GPE emaj-70 173 2 british NORP emaj-70 173 3 1 CARDINAL emaj-70 174 1 7 CARDINAL emaj-70 175 1 1996 DATE emaj-70 175 2 65 CARDINAL emaj-70 176 1 british NORP emaj-70 177 1 australia GPE emaj-70 178 1 1026 CARDINAL emaj-70 180 1 australian NORP emaj-70 181 1 turkey GPE emaj-70 181 2 turkey GPE emaj-70 181 3 first ORDINAL emaj-70 181 4 1995 DATE emaj-70 181 5 357 CARDINAL emaj-70 182 1 method(akdogan DATE emaj-70 183 1 2006 DATE emaj-70 183 2 286 CARDINAL emaj-70 184 1 turkish NORP emaj-70 185 1 5 CARDINAL emaj-70 185 2 issn 2158-8708 PERSON emaj-70 187 1 nalan akdogan PERSON emaj-70 189 1 dr. PERSON emaj-70 190 1 16 CARDINAL emaj-70 190 2 7 CARDINAL emaj-70 190 3 2010 DATE emaj-70 190 4 a448 CARDINAL emaj-70 191 1 france GPE emaj-70 191 2 france GPE emaj-70 192 1 french NORP emaj-70 192 2 2003 DATE emaj-70 192 3 148 CARDINAL emaj-70 194 1 french NORP emaj-70 195 1 french NORP emaj-70 196 1 italy GPE emaj-70 196 2 italian NORP emaj-70 196 3 circumstances(zambon 2003 DATE emaj-70 196 4 210 CARDINAL emaj-70 198 1 italian NORP emaj-70 198 2 italian NORP emaj-70 199 1 germany GPE emaj-70 199 2 germany GPE emaj-70 199 3 2003 DATE emaj-70 199 4 121 CARDINAL emaj-70 200 1 german NORP emaj-70 200 2 us GPE emaj-70 200 3 2003 DATE emaj-70 200 4 82 DATE emaj-70 201 1 german NORP emaj-70 202 1 britain & australia ORG emaj-70 202 2 britain GPE emaj-70 202 3 australia GPE emaj-70 202 4 aasb 1041 ORG emaj-70 203 1 british NORP emaj-70 203 2 australian NORP emaj-70 204 1 british NORP emaj-70 204 2 australian NORP emaj-70 205 1 turkey GPE emaj-70 205 2 turkey GPE emaj-70 205 3 2002 DATE emaj-70 206 1 turkish NORP emaj-70 207 1 turkish NORP emaj-70 208 1 5 CARDINAL emaj-70 208 2 issn 2158-8708 PERSON emaj-70 209 1 european NORP emaj-70 209 2 australian NORP emaj-70 209 3 turkish NORP emaj-70 209 4 8 CARDINAL emaj-70 210 1 2010 DATE emaj-70 210 2 a452 DATE emaj-70 211 1 france & germany ORG emaj-70 211 2 france GPE emaj-70 211 3 germany GPE emaj-70 211 4 mcleay PERSON emaj-70 211 5 2007 DATE emaj-70 211 6 184 CARDINAL emaj-70 213 1 french NORP emaj-70 214 1 italy GPE emaj-70 215 1 mcleay PERSON emaj-70 215 2 2007 DATE emaj-70 215 3 184 CARDINAL emaj-70 217 1 20% PERCENT emaj-70 217 2 italian NORP emaj-70 218 1 britain GPE emaj-70 218 2 british NORP emaj-70 218 3 frs ORG emaj-70 219 1 jaafar ORG emaj-70 219 2 mcleay PERSON emaj-70 219 3 2007 DATE emaj-70 219 4 184 CARDINAL emaj-70 219 5 britain GPE emaj-70 221 1 australia GPE emaj-70 221 2 australia GPE emaj-70 221 3 1021 CARDINAL emaj-70 222 1 three CARDINAL emaj-70 222 2 hours TIME emaj-70 223 1 2003 DATE emaj-70 223 2 292 CARDINAL emaj-70 224 1 australian NORP emaj-70 226 1 turkey GPE emaj-70 227 1 turkey GPE emaj-70 227 2 5 CARDINAL emaj-70 227 3 issn 2158-8708 PERSON emaj-70 229 1 nalan akdogan PERSON emaj-70 231 1 dr. PERSON emaj-70 231 2 only(simga-mugan 2002 DATE emaj-70 232 1 turkey GPE emaj-70 234 1 4.5 CARDINAL emaj-70 235 1 23 CARDINAL emaj-70 235 2 9 CARDINAL emaj-70 236 1 23 CARDINAL emaj-70 236 2 two CARDINAL emaj-70 236 3 2009 DATE emaj-70 237 1 23 CARDINAL emaj-70 237 2 australian NORP emaj-70 238 1 australia GPE emaj-70 238 2 1036 CARDINAL emaj-70 238 3 23 DATE emaj-70 239 1 australia GPE emaj-70 240 1 france(stolowy 2002 DATE emaj-70 240 2 2003 DATE emaj-70 240 3 118 CARDINAL emaj-70 240 4 italy(andrei DATE emaj-70 240 5 2002 DATE emaj-70 240 6 united kingdom(walton ORG emaj-70 240 7 2003 DATE emaj-70 240 8 167 CARDINAL emaj-70 241 1 turkey GPE emaj-70 241 2 2002 DATE emaj-70 243 1 4.6 CARDINAL emaj-70 244 1 31 CARDINAL emaj-70 244 2 10 CARDINAL emaj-70 244 3 the new standard ifrs 11 ORG emaj-70 244 4 28 CARDINAL emaj-70 244 5 2013 DATE emaj-70 245 1 31(iasb 2010 DATE emaj-70 247 1 french NORP emaj-70 248 1 british NORP emaj-70 248 2 australian NORP emaj-70 249 1 france GPE emaj-70 249 2 france GPE emaj-70 249 3 sheet(stolowy 2002 DATE emaj-70 250 1 french NORP emaj-70 250 2 5 CARDINAL emaj-70 250 3 issn 2158-8708 PERSON emaj-70 251 1 european NORP emaj-70 251 2 australian NORP emaj-70 251 3 turkish NORP emaj-70 252 1 italy GPE emaj-70 252 2 2003 DATE emaj-70 252 3 207 CARDINAL emaj-70 253 1 italian NORP emaj-70 254 1 germany GPE emaj-70 254 2 9 CARDINAL emaj-70 255 1 german NORP emaj-70 255 2 2007 DATE emaj-70 255 3 284 CARDINAL emaj-70 256 1 german NORP emaj-70 256 2 german NORP emaj-70 256 3 us GPE emaj-70 257 1 us GPE emaj-70 257 2 2003 DATE emaj-70 257 3 85 DATE emaj-70 259 1 britain GPE emaj-70 259 2 britain GPE emaj-70 259 3 1989(walton 2003 DATE emaj-70 259 4 167 CARDINAL emaj-70 260 1 britain GPE emaj-70 262 1 australia GPE emaj-70 262 2 australian NORP emaj-70 262 3 1006 DATE emaj-70 263 1 australia GPE emaj-70 264 1 turkey GPE emaj-70 264 2 turkey GPE emaj-70 264 3 ias 31 DATE emaj-70 266 1 4.7 CARDINAL emaj-70 267 1 38 CARDINAL emaj-70 267 2 11 CARDINAL emaj-70 268 1 38 DATE emaj-70 269 1 5 CARDINAL emaj-70 269 2 issn 2158-8708 PERSON emaj-70 271 1 nalan akdogan PERSON emaj-70 273 1 dr. PERSON emaj-70 275 1 france & italy: ORG emaj-70 275 2 france GPE emaj-70 275 3 2005 DATE emaj-70 275 4 79 DATE emaj-70 276 1 italy GPE emaj-70 276 2 2003 DATE emaj-70 276 3 213 CARDINAL emaj-70 277 1 french NORP emaj-70 277 2 italian NORP emaj-70 278 1 germany GPE emaj-70 278 2 germany GPE emaj-70 278 3 revalued(tarca ORG emaj-70 278 4 2005 DATE emaj-70 278 5 79 CARDINAL emaj-70 279 1 german NORP emaj-70 279 2 us GPE emaj-70 279 3 2005 DATE emaj-70 279 4 71 CARDINAL emaj-70 280 1 german NORP emaj-70 281 1 britain & australia ORG emaj-70 281 2 2005 DATE emaj-70 281 3 71 CARDINAL emaj-70 282 1 british NORP emaj-70 282 2 australian NORP emaj-70 283 1 turkey GPE emaj-70 283 2 turkey GPE emaj-70 283 3 2002 DATE emaj-70 284 1 turkish NORP emaj-70 285 1 38(iasb 2010 DATE emaj-70 285 2 a859 DATE emaj-70 286 1 4.8 CARDINAL emaj-70 287 1 40 CARDINAL emaj-70 287 2 12 CARDINAL emaj-70 288 1 2010 DATE emaj-70 291 1 first ORDINAL emaj-70 291 2 german NORP emaj-70 291 3 turkish NORP emaj-70 291 4 5 CARDINAL emaj-70 291 5 issn 2158-8708 PERSON emaj-70 292 1 european NORP emaj-70 292 2 australian NORP emaj-70 292 3 turkish NORP emaj-70 292 4 german NORP emaj-70 292 5 turkish NORP emaj-70 292 6 practice(ozturk 2009 DATE emaj-70 292 7 101 DATE emaj-70 296 1 british NORP emaj-70 296 2 practice(ozturk 2009 DATE emaj-70 296 3 101 CARDINAL emaj-70 296 4 19 CARDINAL emaj-70 297 1 british NORP emaj-70 298 1 5 CARDINAL emaj-70 298 2 12 CARDINAL emaj-70 298 3 european NORP emaj-70 298 4 australian NORP emaj-70 298 5 turkish NORP emaj-70 298 6 2008/2009 FAC emaj-70 298 7 annual DATE emaj-70 298 8 first ORDINAL emaj-70 298 9 turkish NORP emaj-70 298 10 european NORP emaj-70 298 11 australian NORP emaj-70 306 1 5 CARDINAL emaj-70 306 2 issn 2158-8708 PERSON emaj-70 308 1 nalan akdogan PERSON emaj-70 310 1 dr. PERSON emaj-70 310 2 1997a DATE emaj-70 311 1 aasb 1026 PERSON emaj-70 314 1 april 2011 DATE emaj-70 315 1 aasb PERSON emaj-70 316 1 1997b ORDINAL emaj-70 317 1 aasb 1036 PERSON emaj-70 319 1 april 2011 DATE emaj-70 319 2 aasb PERSON emaj-70 319 3 1997c DATE emaj-70 320 1 aasb 1021 PERSON emaj-70 323 1 january 2014 DATE emaj-70 324 1 aasb PERSON emaj-70 325 1 aasb PERSON emaj-70 325 2 1006 DATE emaj-70 328 1 january 2014 DATE emaj-70 329 1 aasb PERSON emaj-70 329 2 1998b DATE emaj-70 330 1 aasb PERSON emaj-70 330 2 1019 inventories DATE emaj-70 331 1 aasb1019_3-98.pdf ORG emaj-70 332 1 january 2014 DATE emaj-70 333 1 aasb PERSON emaj-70 333 2 1999 DATE emaj-70 334 1 aasb 1040 PERSON emaj-70 337 1 april 2011 DATE emaj-70 337 2 2001 DATE emaj-70 338 1 aasb 1041 PERSON emaj-70 339 1 3 CARDINAL emaj-70 340 1 july 2013 DATE emaj-70 341 1 aasb PERSON emaj-70 341 2 2002 DATE emaj-70 342 1 aasb 1018 ORG emaj-70 344 1 06-02.pdf CARDINAL emaj-70 344 2 july 2013 DATE emaj-70 346 1 1992 DATE emaj-70 347 1 frs 3 ORG emaj-70 348 1 united kingdom GPE emaj-70 350 1 january 2014 DATE emaj-70 352 1 1996a CARDINAL emaj-70 353 1 19 CARDINAL emaj-70 354 1 united kingdom GPE emaj-70 356 1 january 2014 DATE emaj-70 358 1 1996b DATE emaj-70 359 1 frs 1 ORG emaj-70 360 1 united kingdom GPE emaj-70 361 1 from: ORG emaj-70 428 1 april 2011 DATE emaj-70 430 1 2004 DATE emaj-70 431 1 27 octobre 2004 DATE emaj-70 431 2 du compte de résultat ORG emaj-70 431 3 tableau des flux de trésorerie et tableau de variation des capitaux propres ORG emaj-70 431 4 de banque et d'assurance ORG emaj-70 432 1 january 2014 DATE emaj-70 433 1 2009 DATE emaj-70 434 1 2004 DATE emaj-70 434 2 de banque et d'assurance ORG emaj-70 436 1 january 2014 DATE emaj-70 437 1 jeanjean NORP emaj-70 437 2 h. 2008 PERSON emaj-70 438 1 french NORP emaj-70 439 1 2008(24):145–156 CARDINAL emaj-70 440 1 1978 DATE emaj-70 441 1 fourth ORDINAL emaj-70 441 2 25 july 1978 DATE emaj-70 441 3 article 54 ( LAW emaj-70 441 4 3 CARDINAL emaj-70 441 5 annual DATE emaj-70 441 6 january 2014 DATE emaj-70 442 1 haller PERSON emaj-70 442 2 a. 2003 PERSON emaj-70 443 1 germany GPE emaj-70 444 1 p. walton PERSON emaj-70 444 2 a. haller ve b. raffournier PERSON emaj-70 444 3 91 CARDINAL emaj-70 445 1 london GPE emaj-70 445 2 thomson PERSON emaj-70 446 1 5 CARDINAL emaj-70 446 2 issn 2158-8708 PERSON emaj-70 447 1 european NORP emaj-70 447 2 australian NORP emaj-70 447 3 turkish NORP emaj-70 447 4 2003 DATE emaj-70 448 1 australia GPE emaj-70 449 1 p. walton PERSON emaj-70 449 2 a. haller ve b. raffournier PERSON emaj-70 449 3 272-303 CARDINAL emaj-70 450 1 london GPE emaj-70 450 2 thomson PERSON emaj-70 451 1 hoarau PERSON emaj-70 451 2 2003 DATE emaj-70 452 1 france GPE emaj-70 453 1 p. walton PERSON emaj-70 453 2 a. haller ve b. raffournier PERSON emaj-70 453 3 129 CARDINAL emaj-70 454 1 london GPE emaj-70 454 2 thomson. ORG emaj-70 455 1 iasb PERSON emaj-70 456 1 2010 DATE emaj-70 457 1 a. united kingdom: PERSON emaj-70 457 2 a. PERSON emaj-70 457 3 mcleay GPE emaj-70 457 4 s. 2007 PERSON emaj-70 459 1 abacus GPE emaj-70 460 1 43(2 CARDINAL emaj-70 460 2 156 CARDINAL emaj-70 460 3 189 CARDINAL emaj-70 460 4 koc yalkin ORG emaj-70 460 5 1991 DATE emaj-70 461 1 dördüncü yönergenin PERSON emaj-70 461 2 öngördüğü gelir tablosu ORG emaj-70 461 3 karşılaştırılması PERSON emaj-70 462 1 a.ü.s.b.f.yayını no:574:5-61 PERSON emaj-70 462 2 türkiye 12 ORG emaj-70 463 1 sempozyumu ORG emaj-70 464 1 ankara kvaal GPE emaj-70 464 2 e. GPE emaj-70 464 3 2010 DATE emaj-70 467 1 40(2 DATE emaj-70 467 2 173 CARDINAL emaj-70 467 3 187 CARDINAL emaj-70 467 4 2012 DATE emaj-70 469 1 european NORP emaj-70 469 2 21(2 CARDINAL emaj-70 469 3 343 CARDINAL emaj-70 469 4 cil kocyigit PERSON emaj-70 469 5 s. PERSON emaj-70 469 6 cina bal PERSON emaj-70 470 1 i̇mkb’de CARDINAL emaj-70 470 2 işlem gören gıda PERSON emaj-70 470 3 finansal tablo dipnotlarında PERSON emaj-70 470 4 açısından NORP emaj-70 471 1 muhasebe bilim dünyası PERSON emaj-70 471 2 2007(4 DATE emaj-70 471 3 99 CARDINAL emaj-70 471 4 g. k. 2003 PERSON emaj-70 472 1 the united states GPE emaj-70 473 1 p. walton PERSON emaj-70 473 2 a. haller ve b. raffournier PERSON emaj-70 473 3 66-90 CARDINAL emaj-70 474 1 london GPE emaj-70 474 2 thomson ORG emaj-70 475 1 mueller ORG emaj-70 475 2 k. a. iii PERSON emaj-70 475 3 e. j. PERSON emaj-70 475 4 t. 2008 GPE emaj-70 476 1 eu ORG emaj-70 477 1 harvard business school ORG emaj-70 477 2 09-033 QUANTITY emaj-70 477 3 s/09-033.pdf ORG emaj-70 478 1 january 2014 DATE emaj-70 479 1 napier ORG emaj-70 479 2 c. 2010 GPE emaj-70 480 1 chapter 10 LAW emaj-70 480 2 united kingdom GPE emaj-70 481 1 europe LOC emaj-70 481 2 14a CARDINAL emaj-70 481 3 243 CARDINAL emaj-70 481 4 273 CARDINAL emaj-70 484 1 267 CARDINAL emaj-70 487 1 43(2 CARDINAL emaj-70 487 2 83 CARDINAL emaj-70 487 3 5 CARDINAL emaj-70 487 4 issn 2158-8708 PERSON emaj-70 489 1 nalan akdogan PERSON emaj-70 491 1 dr. PERSON emaj-70 491 2 |81 LAW emaj-70 491 3 parker GPE emaj-70 491 4 r. 2009 PERSON emaj-70 493 1 prentice hall ORG emaj-70 493 2 10 CARDINAL emaj-70 493 3 organizmo italiano di contabilita PERSON emaj-70 494 1 2005 DATE emaj-70 495 1 oic 12 ORG emaj-70 495 2 del bilancio di esercizio di imprese mercantili PERSON emaj-70 495 3 industriali e di servizi PERSON emaj-70 496 1 january 2014 DATE emaj-70 497 1 ozturk PERSON emaj-70 498 1 uluslararası muhasebede PERSON emaj-70 499 1 kavramı ve ORG emaj-70 499 2 türkiye GPE emaj-70 500 1 mali çözüm PERSON emaj-70 501 1 96:97-126 CARDINAL emaj-70 501 2 6malicozum/5%20can%20ozturk.pd CARDINAL emaj-70 502 1 december 2014 DATE emaj-70 503 1 ozturk PERSON emaj-70 504 1 dipnotlarında sunulan muhasebe ORG emaj-70 504 2 uluslararası finansal PERSON emaj-70 504 3 açısından ORG emaj-70 504 4 ankara simga GPE emaj-70 504 5 1995 DATE emaj-70 504 6 turkey GPE emaj-70 505 1 the european accounting ORG emaj-70 507 1 4(2 CARDINAL emaj-70 507 2 351 CARDINAL emaj-70 507 3 371 CARDINAL emaj-70 508 1 turkey GPE emaj-70 509 1 l. orsini PERSON emaj-70 509 2 j. p. mcallister PERSON emaj-70 509 3 stolowy GPE emaj-70 510 1 france GPE emaj-70 511 1 l. orsini PERSON emaj-70 511 2 j. p. mcallister PERSON emaj-70 511 3 fra-1 fra125 tarca ORG emaj-70 511 4 a. 2005 PERSON emaj-70 512 1 us GPE emaj-70 513 1 international journal of business studies ORG emaj-70 513 2 67-86 CARDINAL emaj-70 513 3 walton GPE emaj-70 513 4 2003 DATE emaj-70 514 1 united kingdom GPE emaj-70 515 1 p. walton PERSON emaj-70 515 2 a. haller ve b. raffournier PERSON emaj-70 515 3 153 CARDINAL emaj-70 516 1 london GPE emaj-70 516 2 thomson. ORG emaj-70 517 1 s. 2003 PERSON emaj-70 518 1 italy GPE emaj-70 519 1 p. walton PERSON emaj-70 519 2 a. haller ve b. raffournier PERSON emaj-70 519 3 195 CARDINAL emaj-70 520 1 london GPE emaj-70 520 2 thomson PERSON emaj-70 521 1 dissertation(2011 ORG emaj-70 522 1 2014 DATE emaj-70 522 2 april 16, 2014 DATE emaj-70 522 3 university of new york ORG emaj-70 522 4 us GPE emaj-70 524 1 anthony tinker PERSON emaj-70 525 1 aida sy PERSON emaj-70 526 1 jean PERSON emaj-70 527 1 article 9 of LAW emaj-70 527 2 4th ORDINAL emaj-70 528 1 article 10 of the LAW emaj-70 528 2 4th ORDINAL emaj-70 528 3 british NORP emaj-70 528 4 australian NORP emaj-70 528 5 anglo NORP emaj-70 529 1 british NORP emaj-70 529 2 anglo NORP emaj-70 529 3 australian NORP emaj-70 529 4 anglo NORP emaj-70 530 1 british NORP emaj-70 530 2 article 9 of LAW emaj-70 530 3 4th ORDINAL emaj-70 531 1 australian NORP emaj-70 531 2 anglo NORP emaj-70 531 3 british NORP emaj-70 531 4 anglo NORP