1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. Journal of Accounting, Finance and Auditing Studies
  6. 2015
  7. Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/25938
Full metadata record
DC FieldValueLanguage
dc.contributor.authorYilmaz, Erdal
dc.date.accessioned2018-01-19T08:23:55Z
dc.date.available2018-01-19T08:23:55Z
dc.date.issued2015
dc.identifier.citationYilmaz, E. (2015). Accounting for share based payments according to TFRS-2. Journal of Accounting, Finance and Auditing Studies, 1(1), 5-20.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/25938
dc.description.abstractTFRS-2 Share-Based Payment in accounting for all sharebased payment transactions including equity-settled share-based payment transactions, cash-settled sharebased payment transactions, and transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments. In this study, scope of standard and how it is practised is explained and we also cited the examples of the booking records in conformity with the Standard.en_GB
dc.language.isootheren_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAccounting -- Turkeyen_GB
dc.subjectStock transferen_GB
dc.subjectFinancial statements -- Standardsen_GB
dc.subjectCapital stocken_GB
dc.titleAccounting for share based payments according to TFRS-2en_GB
dc.title.alternativeHisse bazli odemelerin TFRS-2 standardina gore muhasebelestirilmesien_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1
Journal of Accounting, Finance and Auditing Studies, Volume 1, Issue 1

Files in This Item:
File Description SizeFormat 
JAFAS, 1(1) - A1.pdf399.36 kBAdobe PDFView/Open
Show simple item record Statistics


Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.