%0 Journal Article
%T PROVISIONS THAT DISTORT FAIR VALUE IN UNIFORM ACCOUNTING SYSTEM AND THE NEED TO UPDATE
%A Engin D£¿N£¿
%A Esra ATABAY
%J -
%D 2019
%X The Uniform Accounting System, which has been in force for 26 years in Turkey, has contributed much to the accounting practice and training. However, there are many deficiencies in the existing uniform accounting system in terms of fair value. This translates into impaired authenticity of the information produced through accounting. Since information is, now, very valuable, it is necessary to re-update the uniform accounting system and adapt it to the age in order to produce the accurate information that businesses need. The purpose of this study is to discuss the provisions of uniform accounting system and its application errors that stand as a hindrance to the production of financial information in accordance with the needs and the accuracy
%K Muhasebe
%K Tekd¨¹zen muhasebe sistemi
%K Hesap Plan£¿
%U http://dergipark.org.tr/ulikidince/issue/38199/458936