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Avrasya Ekonometri �statistik ve Ampirik Ekonomi DergisiYl:2016 Say: VOL1S1 Alan: BOL

Aye ATILGAN SARIDOAN
Uluslararas Yatrmclar Derneine (YASED) ye letmeler in Fonksiyonel Para Birimi Kullanm Eilimi Aratrmas
 
almada, Uluslararas Yatrmclar Derneine (YASED) ye olan iletmelerin fonksiyonel para birimi farkndal ve tercihleri anket aratrmas ile analiz edilmitir. almada, iletmelerin fonksiyonel para birimine ynelik bilgi ve tecrbe dzeylerinin ortalamann zerinde olduu tespit edilmitir. Ayrca fonksiyonel para birimi tercihinde, iletmelerin mali performansn etkileyen deikenlerin nem arzettii tespit edilmitir.

Anahtar Kelimeler: Fonksiyonel Para Birimi, Raporlama Para Birimi, TMS 21


A Survey On The Usage Of Functional Currency For The Members Of International Investors Association
 
In this study, it is investigated the awareness and the choices of functional currency of the members of the International Investments Associations (YASED) by using a survey. In the study, it is found that knowledge and experience level of the firms above average. It is also found that variables affecting financial performance of the firms have been great role on the preference of the firms functional currency.

Keywords: Functional Currency, Presentation Currency, IAS 21


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