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What is Balance Sheet

Chapter 13
International Financial Reporting Standards and New Directions in Earnings Management
A financial statement containing the assets that the entity owns and the liabilities that show how assets are acquired.
Published in Chapter:
Developments in Earnings Management Practices in the IFRS Perspective: An Application in a Public Company
Oguzhan Carikci (Suleyman Demirel University, Turkey) and Mahmut Sami Ozturk (Suleyman Demirel University, Turkey)
Copyright: © 2019 |Pages: 15
DOI: 10.4018/978-1-5225-7817-8.ch013
Abstract
Financial statements are an important tool when it comes to determining the level of success of a company's management and setting its market value. Nevertheless, company managers may sometimes try to reflect the company's financial results differently. Strategic methods, used by the company to deliberately change the earnings they gain by using the flexibility provided by the accounting system, are called earnings management practices. This chapter examines the examples of a public company that is traded on the Istanbul Stock Exchange for the purpose of determining earnings management practices under International Financial Reporting Standards (IFRS). Given the results of the study, it is possible to say from the earnings management practices that the company only benefited from those in the legal framework.
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Chapter 13
An Assessment on Inflation Risk and Its Effects on Business Operations
In financial accounting, a balance sheet or statement of financial position is a summary of the financial balances of a sole proprietorship, a business partnership, a corporation or other business organization. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a “snapshot of a company's financial condition.
Published in Chapter: An Assessment on Inflation Risk and Its Effects on Business Operations; From: Handbook of Research on Strategic Developments and Regulatory Practice in Global Finance
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Chapter 3
Budgeting as a Tool for Sustainable Development
It shows assets, liabilities, and owners’ equities at a specific date. It is also called as statement of financial position.
Published in Chapter: Budgeting as a Tool for Sustainable Development; From: Handbook of Research on Supply Chain Management for Sustainable Development
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Chapter 4
The Effect of COVID-19 on the Tourism Sector in Turkey: An Evaluation with Financial Statement Analysis
A financial statement showing the assets owned by a company and the resources these assets are provided from at a specific time.
Published in Chapter: The Effect of COVID-19 on the Tourism Sector in Turkey: An Evaluation with Financial Statement Analysis; From: Handbook of Research on the Impacts and Implications of COVID-19 on the Tourism Industry
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Chapter 13
Development of an Integrated TOPSIS-Quality Function Deployment Model for Sustainability Assessment of Indian Banks
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Chapter 6
Business Literacy Education in the Digital Age
A company’s assets and debts are shown on this type of statement sheets.
Published in Chapter: Business Literacy Education in the Digital Age; From: Handbook of Research on Multidisciplinary Approaches to Literacy in the Digital Age
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