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					                                            TURKISH
                                           GLOSSARY

                The Advanced Program in Accounting and Auditing Regulation


TERM                     DEFINITION                             SOURCE      TRANSLATED TERM
accounting polices       The specific principles, bases,        IAS 8.5     muhasebe uygulamaları
                         conventions, rules and practices
                         applied by an entity in preparing
                         and presenting financial
                         statements
accrual basis of         The effects of transactions and        IAS 12.5    tahakkuk bazlı muhasebe
accounting               other events are recognized when
                         they occur (and not as cash or its
                         equivalent is received or paid) and
                         they are recorded in the
                         accounting records and reported in
                         the financial statements of the
                         periods to which they relate
adverse opinion          An adverse opinion is expressed        IAASB       olumsuz görüş
                         when the effect of a disagreement
                         is so material and pervasive to the
                         financial statement that the auditor
                         concludes that qualification of the
                         report is not adequate to disclose
                         the misleading or incomplete
                         nature of the financial statements.
annual report            A document issued by an entity,        IAASB       faaliyet raporu
                         ordinarily on an annual basis,
                         which includes its financial
                         statements together with the
                         auditor‟s report there on.
asset                    A resource:                            IAS 38.8,   varlık
                                                                (F.49(a))
                         (a) controlled by an entity as a
                         result of past events; and

                         (b) from which future economic
                         benefits are expected to flow to
                         the entity.




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associate                An entity, including an                IAS 28.2   bağlı şirket
                         unincorporated entity such as a
                         partnership, over which the
                         investor has significant influence
                         and that is neither a subsidiary nor
                         an interest in a joint venture
audit evidence           All of the information used by the     IAASB      denetim kanıtı
                         auditor in arriving at the
                         conclusions on which the audit
                         opinion is based. Audit evidence
                         includes the information contained
                         in the accounting records
                         underlying the financial
                         statements and other information
audit firm               A sole practitioner, partnership or    IAASB      denetim şirketi
                         corporation or other entity of
                         professional accountants.
audit of financial       The objective of an audit of           IAASB      mali tablo denetimi
statements               financial statements is to enable
                         the auditor to express an opinion
                         whether the financial statements
                         are prepared, in all materials
                         respects, in accordance with an
                         applicable financial reporting
                         framework. An audit of financial
                         statements is an assurance
                         engagement (see Assurance
                         engagement)
audit opinion            The auditor‟s report contains a        IAASB      denetim görüşü
                         clear written expression of opinion
                         on the financial statements. An
                         unqualified opinion is expressed
                         when the auditor concludes that
                         the financial statements give a true
                         and fair view or are presented
                         fairly, in all material respects, in
                         accordance with the applicable
                         financial reporting framework.
auditor                  The engagement partner. The            IAASB      denetçi
                         term “auditor” is used to describe
                         either the engagement partner or




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                         the audit firm. Where it applies to
                         the engagement partner, it
                         describes the obligations or
                         responsibilities of the engagement
                         partner. Such obligations or
                         responsibilities may be fulfilled by
                         either the engagement partner or a
                         member of the audit team. Where
                         it is expressly intended that the
                         obligation or responsibility be
                         fulfilled by the engagement
                         partner, the term “engagement
                         partner” rather than “auditor” is
                         used. (The term “auditor” may be
                         used when describing related
                         services and assurance
                         engagements other than audits.
                         Such reference is not intended to
                         imply that a person performing a
                         related service or assurance
                         engagement other than an audit
                         need necessarily be the auditor of
                         the entity‟s financial statements.)
business combination The bringing together of separate          IFRS 3.A    işlemlerin birleşmesi
                     entities or businesses into one
                     reporting entity.
capital                  Under a financial concept of           F.102       sermaye
                         capital, such as invested money or
                         invested purchasing power, the net
                         assets or equity of the entity. The
                         financial concept of capital is
                         adopted by most entities.

                         Under a physical concept of
                         capital, such as operating
                         capability, the productive capacity
                         of the entity based on, for
                         example, units of output per day.
carrying amount          The amount at which an asset is        IAS 36.6,   taşınan tutar
                         recognized after deducting any         IAS 16.6,
                         accumulated depreciation               IAS 38.8
                         (amortization) and accumulated




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                        impairment losses thereon.
cash flows              Inflows and outflows of cash and        IAS 7.6   nakit akışı
                        cash equivalents.

comparatives            Comparatives in financial               IAASB     karşılaştırma
                        statements, may present amounts
                        (such as financial position, results
                        of operations, cash flows) and
                        appropriate disclosures for an
                        entity for more than one period,
                        depending on the framework. The
                        framework and methods of
                        presentation are as follows:

                              (a) Corresponding figures
                                  where amounts and other
                                  disclosures for the
                                  preceding are included as
                                  part of the current period
                                  financial statements, and
                                  are intended as part of the
                                  current period financial
                                  statements, and are
                                  intended to be read in
                                  relation to the amounts of
                                  other disclosures relating
                                  to the current period
                                  (referred to as “current
                                  period figures”). These
                                  corresponding figures are
                                  not presented as complete
                                  financial statements
                                  capable of standing
                                  alone, but are an integral
                                  part of the current period
                                  financial statements
                                  intended to be read only
                                  in relationship to the
                                  current period figures.
                              (b) Comparative financial
                                  statements where
                                  amounts and other
                                  disclosures for the



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                                  preceding period are
                                  included for comparison
                                  with the financial
                                  statements of the current
                                  period, but do not form
                                  part of the current period
                                  financial statements.

consolidated financial The financial statements of a              IAS 27.4,   konsolide mali tablolar
statements             group presented as those of a              IAS 28.2
                       single economic entity.


corporate governance Describes the role of persons                IAASB       kurumsal yönetişim
                     entrusted with the supervision,
                     control and direction of an entity.
                     Those charged with governance
                     ordinarily are accountable for
                     ensuring that the entity achieves
                     its objectives, financial reporting,
                     and reporting to interested parties.
                     Those charged with governance
                     include management only when it
                     performs such functions.
derivative               A financial instrument or other          IAS 39.9    türev
                         contract within the scope of this
                         Standard (see paragraphs 2-7) with
                         all three of the following
                         characteristics:

                         (a) its value changes in response
                         to the change in a specified
                         interest rate, financial instrument
                         price, commodity price, foreign
                         exchange rate, index of prices or
                         rates, credit rating or credit index,
                         or other variable, provided in the
                         case of a non-financial variable
                         that the variable is not specific to a
                         party to the contract (sometimes
                         called the „underlying‟);




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                         (b) it requires no initial net
                         investment or an initial net
                         investment that is smaller than
                         would be required for other types
                         of contracts that would be
                         expected to have a similar
                         response to changes in market
                         factors; and

                         (c)   it is settled at a future date.
disclaimer of opinion    A disclaimer of opinion is                         görüş bildirememe
                         expressed when the possible effect
                         of a limitation on scope is so
                         material and pervasive that the
                         auditor has not been able to obtain
                         sufficient appropriate audit
                         evidence and accordingly is
                         unable to express an opinion on
                         the financial statements.
economic life            Either:                                 IAS 17.4   ekonomik ömür

                         (a) the period over which an
                         asset is expected to be
                         economically usable by one or
                         more users; or

                         (b) the number of production or
                         similar units expected to be
                         obtained from the asset by one or
                         more users.
effective interest       The effective interest method is a      IAS 39.9   etkin faiz yöntemi
method                   method of calculating the
                         amortized cost of a financial asset
                         or a financial liability (or group of
                         financial assets or financial
                         liabilities) and of allocating the
                         interest income or interest expense
                         over the relevant period. The
                         effective interest rate is the rate
                         that exactly discounts estimated
                         future cash payments or receipts
                         through the expected life of the




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                        financial instrument or, when
                        appropriate, a shorter period to the
                        net carrying amount of the
                        financial asset or financial
                        liability. When calculating the
                        effective interest rate, an entity
                        shall estimate cash flows
                        considering all contractual terms
                        of the financial instrument (for
                        example, prepayment, call and
                        similar options) but shall not
                        consider future credit losses. The
                        calculation includes all fees and
                        points paid or received between
                        parties to the contract that are an
                        integral part of the effective
                        interest rate (see IAS 18),
                        transaction costs, and all other
                        premiums or discounts. There is a
                        presumption that the cash flows
                        and the expected life of a group of
                        similar financial instruments can
                        be estimated reliably. However, in
                        those rare cases when it is not
                        possible to estimate reliably the
                        cash flows or the expected life of a
                        financial instrument (or group of
                        financial instruments), the entity
                        shall use the contractual cash
                        flows over the full contractual
                        term of the financial instrument
                        (or group of financial
                        instruments).
emphasis of matter      An auditor‟s report may be             IAASB   denetim görüşünde
paragraph               modified by adding an emphasis                 dikkat çekme notu
                        of matter paragraph(s) to highlight
                        a matter affecting the financial
                        statements which is included in a
                        note to the financial statements
                        that more extensively discuss the
                        matter. The addition of such an
                        emphasis of matter paragraph(s)
                        does not affect the auditor‟s




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                         opinion. The auditor may also
                         modify the auditor‟s report by
                         using an emphasis of matter
                         paragraph(s) to report matters
                         other than those affecting the
                         financial statements
equity                   The residual interest in the assets     F.49(c)       özsermaye?
                         of the entity after deducting all its
                         liabilities.
equity method            A method of accounting whereby          IAS 28.2      sermayeden pay alma
                         the investment is initially                           yöntemi
                         recognized at cost and adjusted
                         thereafter for the post-acquisition
                         change in the investor's share of
                         net assets of the investee. The
                         profit or loss of the investor
                         includes the investor's share of the
                         profit or loss of the investee.
external audit           An audit performed by an external       IAASB         dış denetim
                         auditor
external auditor         Where appropriate the term              IAASB         dış denetçi
                         “external auditor” is used to
                         distinguish the external auditor
                         from an internal auditor
fair value               The amount for which an asset           IAS 2.6,      gerçek değer
                         could be exchanged, or a liability      (IAS 16.6),
                         settled, between knowledgeable,         IAS 17.4,
                         willing parties in an arm‟s length      IAS 18.7,
                         transaction.                            (IAS 19.7),
                                                                 (IAS 20.3),
                                                                 IAS 21.8,
                                                                 IAS 32.11,
                                                                 (IAS 38.8),
                                                                 IAS 39.9,
                                                                 IFRS 1.A,
                                                                 IFRS 2.A),
                                                                 IFRS 3.A,
                                                                 IFRS 4.A,
                                                                 IFRS 5.A




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FIFO (first-in, first-   The assumption that the items of       IAS 2.27    ilk giren ilk çıkar
out)                     inventory that were purchased or
                         produced first are sold first, and
                         consequently the items remaining
                         in inventory at the end of the
                         period are those most recently
                         purchased or produced.
finance lease            A lease that transfers substantially   IAS 17.4    finansal kiralama
                         all the risks and rewards incident
                         to ownership of an asset. Title
                         may or may not eventually be
                         transferred.
financial instrument     Any contract that gives rise to        IAS 32.11   mali enstrüman
                         both a financial asset of one entity
                         and a financial liability or equity
                         instrument of another entity.
financial statements     A complete set of financial            IAS 1.8,    mali tablolar
                         statements comprises:                  (F.7)

                         (a)   balance sheet;

                         (b)   income statement;

                         (c)   a statement showing either:

                         (i)   all changes in equity; or

                         (ii) changes in equity other than
                         those arising from transactions
                         with equity holders acting in their
                         capacity as equity holders;

                         (d)   a cash flow statement; and

                         (e) notes, comprising a
                         summary of significant accounting
                         policies and other explanatory
                         notes.
first-time adopter       An entity that presents its first      IFRS 1.A    yeni uygulayıcı
                         IFRS financial statements.




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foreign currency        A currency other than the              IAS 21.8      yabancı para
                        functional currency of the entity.

functional currency     The currency of the primary            IAS 21.8      işlevsel para birimi
                        economic environment in which
                        the entity operates.
general purpose         Financial statements prepared in       IAASB         genel amaçlı mali
financial statements    accordance with a financial                          tablolar
                        reporting framework that is
                        designed to meet the common
                        information needs of a wide range
                        of users
going concern           The entity is normally viewed as a     IAS 1.23-24, işletmenin sürekliliği
                        going concern, that is, as             F.23         kavramı
                        continuing in operation for the
                        foreseeable future. It is assumed
                        that the entity has neither the
                        intention nor the necessity of
                        liquidation or of curtailing
                        materially the scale of its
                        operations.
goodwill                Future economic benefits arising       IFRS 3.A      şerefiye
                        from assets that are not capable of
                        being individually identified and
                        separately recognized.
held-to-maturity        Non-derivative financial assets        IAS 39.9      vadeye kadar tutma
investment              with fixed or determinable                           amacıyla edinilen
                        payments and fixed maturity that                     yatırımlar
                        an entity has the positive intention
                        and ability to hold to maturity (see
                        Appendix A paragraphs AG16-
                        AG25) other than:

                        (a) those that the entity upon
                        initial recognition designates as at
                        fair value through profit or loss;

                        (b) those that the entity
                        designates as available for sale;
                        and




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                         (c) those that meet the
                         definition of loans and
                         receivables.

                         An entity shall not classify any
                         financial assets as held to maturity
                         if the entity has, during the current
                         financial year or during the two
                         preceding financial years, sold or
                         reclassified more than an
                         insignificant amount of held-to-
                         maturity investments before
                         maturity (more than insignificant
                         in relation to the total amount of
                         held-to-maturity investments)
                         other than sales or reclassifications
                         that:

                         (i) are so close to maturity or
                         the financial asset's call date (for
                         example, less than three months
                         before maturity) that changes in
                         the market rate of interest would
                         not have a significant effect on the
                         financial asset's fair value;

                         (ii) occur after the entity has
                         collected substantially all of the
                         financial asset's original principal
                         through scheduled payments or
                         prepayments; or

                         (iii) are attributable to an
                         isolated event that is beyond the
                         entity's control, is non-recurring
                         and could not have been
                         reasonably anticipated by the
                         entity.
historical cost          Assets are recorded at the amount       F.100(a)   tarihi maliyet
                         of cash or cash equivalents paid or
                         the fair value of the consideration
                         given to acquire them at the time
                         of their acquisition. Liabilities are




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                        recorded at the amount of
                        proceeds received in exchange for
                        the obligation, or in some
                        circumstances (for example,
                        income taxes), at the amounts of
                        cash or cash equivalents expected
                        to be paid to satisfy the liability in
                        the normal course of business.
impairment loss         The amount by which the carrying         IAS 16.6,   Değer düşüklüğü zararı
                        amount of an asset exceeds its           IAS 36.6,   /verimsizleşme zararı
                        recoverable amount.                      IAS 38.8


income                  Increases in economic benefits           F.70(a)     gelir
                        during the accounting period in
                        the form of inflows or
                        enhancements of assets or
                        decreases of liabilities that result
                        in increases in equity, other than
                        those relating to contributions
                        from equity participants.
interim financial       A financial report containing            IAS 34.4    ara dönem mali raporu
report                  either a complete set of financial
                        statements (as described in IAS 1)
                        or a set of condensed financial
                        statements (as described in IAS
                        34) for an interim period.
internal auditor        A person performing an internal          IAASB       iç denetçi
                        audit
International           Standards and Interpretations            IFRS 1.A,   Uluslararası Finansal
Financial Reporting     adopted by the International             IAS 1.11,   Raporlama Standartları
Standards (IFRSs)       Accounting Standards Board               IAS 8.5     (UFRS)
                        (IASB). They comprise:

                        (a)   International Financial
                        Reporting Standards;

                        (b)   International Accounting
                        Standards; and

                        (c)    Interpretations originated by




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                        the International Financial
                        Reporting Interpretations
                        Committee (IFRIC) or the former
                        Standing Interpretations
                        Committee (SIC).
inventories             Assets:                                 IAS 2.6, IAS stoklar
                                                                2.8
                        (a) held for sale in the ordinary
                        course of business;

                        (b) in the process of production
                        for such sale; or

                        (c) in the form of materials or
                        supplies to be consumed in the
                        production process or in the
                        rendering of services.

                        Inventories encompass goods
                        purchased and held for resale
                        including, for example,
                        merchandise purchased by a
                        retailer and held for resale, or land
                        and other property held for resale.
                        Inventories also encompass
                        finished goods produced, or work
                        in progress being produced, by the
                        entity and include materials and
                        supplies awaiting use in the
                        production process. In the case of
                        a service provider, inventories
                        include the costs of the service, as
                        described in paragraph 19, for
                        which the entity has not yet
                        recognized the related revenue
                        (see IAS 18 Revenue).
joint venture           A contractual arrangement               IAS 31.3     ortak girişim
                        whereby two or more parties
                        undertake an economic activity
                        which is subject to joint control.




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lease                    An agreement whereby the lessor         IAS 17.4     leasing sözleşmesi
                         conveys to the lessee in return for
                         a payment or series of payments
                         the right to use an asset for an
                         agreed period of time.
liability                A present obligation of the entity      IAS 37.10,   yükümlülük
                         arising from past events, the           F.49(b
                         settlement of which is expected to
                         result in an outflow from the entity
                         of resources embodying economic
                         benefits.
listed entity            An entity whose shares, stock or        IAASB        halka açık şirket
                         debt are quoted or listed on a
                         recognized stock exchange, or are
                         marketed under the regulations of
                         a recognized stock exchange or
                         other equivalent body
loans and receivables Non-derivative financial assets            IAS 39.9     kredi ve alacaklar
                      with fixed or determinable
                      payments that are not quoted in an
                      active market, other than:

                         (a) those that the entity intends
                         to sell immediately or in the near
                         term, which shall be classified as
                         held for trading, and those that the
                         entity upon initial recognition
                         designates as at fair value through
                         profit or loss;

                         (b) those that the entity upon
                         initial recognition designates as
                         available for sale; or

                         (c) those for which the holder
                         may not recover substantially all
                         of its initial investment, other than
                         because of credit deterioration,
                         which shall be classified as
                         available for sale.

                         An interest acquired in a pool of




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                         assets that are not loans or
                         receivables (for example, an
                         interest in a mutual fund or a
                         similar fund) is not a loan or
                         receivable.
losses                   Decreases in economic benefits          F.79        zararlar
                         and as such they are no different
                         in nature from other expenses.
modify auditor’s         An auditor‟s report is considered       IAASB       denetim raporunun
report                   to be modified if either an                         değişmesi
                         emphasis of matter paragraph(s) is
                         added to the report or if the
                         opinion than unqualified
minority interest        That portion of the profit or loss      IAS 27.4,   azınlık hakları
                         and net assets of a subsidiary          IFRS 3.A
                         attributable to equity interests that
                         are not owned, directly or
                         indirectly through subsidiaries, by
                         the parent.
network firm             An entity under common control,         IAASB       ağ şirketi
                         ownership or management with
                         the firm or any entity that a
                         reasonable and informed third
                         party having knowledge of all
                         relevant information would
                         reasonably conclude as being part
                         of the firm nationally or
                         internationally.
notes                    Notes contain information in            IAS 1.11    mali tablo notları
                         addition to that presented in the
                         balance sheet, income statement,
                         statement of changes in equity and
                         cash flow statement. Notes
                         provide narrative descriptions or
                         disaggregations of items disclosed
                         in those statements and
                         information about items that do
                         not qualify for recognition in those
                         statements.
opening IFRS balance An entity‟s balance sheet                   IFRS 1.A    UFRS uygulamasının
                     (published or unpublished) at the                       başındaki bilanço




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sheet                   date of transition to IFRSs.


operating lease         A lease other than a finance lease.    IAS 17.4    kiralama


ordinary share          An equity instrument that is           IAS 33.5    adi hisse
                        subordinate to all other classes of
                        equity instruments.


originated loans and    See loans and receivables              IAASB       kredi ve alıcılar
receivables


qualified opinion       A qualified opinion is expressed       IAASB       şartlı görüş
                        when the auditor concludes that
                        unqualified opinion cannot be
                        expressed but that the effect of any
                        disagreement with management,
                        or limitation on scope is not so
                        material and pervasive as to
                        require an adverse opinion or
                        disclaimer of opinion
parent                  An entity that has one or more         IAS 27.4,   ana şirket
                        subsidiaries.                          IFRS 3.A


professional            Those persons, whether in public       IAASB       profesyonel
accountants             practice (including a sole                         muhasebeciler
                        practitioner, partnership or
                        corporate body), industry,
                        commerce, the public sector or
                        education, who are members of a
                        member body of the International
                        Federation of Accountants (IFAC)
professional          Each partner or person occupying         IAASB       kamu görevindeki
accountants in public a position similar to that of a                      profesyonel
in practice           partner, and each employee in                        muhasebeciler
                      practice providing professional




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                         services to a client irrespective of
                         their functional classification (e.g.,
                         audit, tax, consulting) and
                         professional accountants in
                         practice having managerial
                         responsibilities. This term is also
                         used to refer to a firm of
                         professional accountants in a
                         public practice
profit                   The residual amount that remains         F.105, F.107 kar
                         after expenses (including capital
                         maintenance adjustments, where
                         appropriate) have been deducted
                         from income. Any amount over
                         and above that required to
                         maintain the capital at the
                         beginning of the period is profit.
property, plant and      Are tangible items that:                 IAS 16.6     maddi duran varlıklar
equipment
                         (a) are held for use in the
                         production or supply of goods or
                         services, for rental to others, or for
                         administrative purposes; and

                         (b) are expected to be used
                         during more than one period.
proportionate            A method of accounting and               IAS 31.3     oransal konsolidasyon
consolidation            reporting whereby a venturer‟s
                         share of each of the assets,
                         liabilities, income and expenses of
                         a jointly controlled entity is
                         combined line by line with similar
                         items in the venturer‟s financial
                         statements or reported as separate
                         line items in the venturer‟s
                         financial statements.
related party            A party is related to an entity if:      IAS 24.9     ilişkili kuruluş

                         (a) directly, or indirectly
                         through one or more
                         intermediaries, the party:




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                      (i) controls, is controlled by, or
                      is under common control with, the
                      entity (this includes parents,
                      subsidiaries and fellow
                      subsidiaries);

                      (ii)   has an interest in the entity
                      that gives it significant influence
                      over the entity; or

                      (iii)   has joint control over the
                      entity;

                      (b) the party is an associate (as
                      defined in IAS 28 Investments in
                      Associates) of the entity;

                      (c) the party is a joint venture
                      in which the entity is a venturer
                      (see IAS 31 Interests in Joint
                      Ventures);

                      (d) the party is a member of the
                      key management personnel of the
                      entity or its parent;

                      (e) the party is a close member
                      of the family of any individual
                      referred to in (a) or (d);

                      (f) the party is an entity that is
                      controlled, jointly controlled or
                      significantly influenced by, or for
                      which significant voting power in
                      such entity resides with, directly
                      or indirectly, any individual
                      referred to in (d) or (e); or

                      (g) the party is a post-
                      employment benefit plan for the
                      benefit of employees of the entity,
                      or of any entity that is a related
                      party of the entity.




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related party            A transfer of resources, services or   IAS 24.9    ilişkili kuruluşlarla
transaction              obligations between related                        yapılan işler
                         parties, regardless of whether a
                         price is charged.
revenue                  The gross inflow of economic           IAS 18.7    gelir
                         benefits during the period arising
                         in the course of the ordinary
                         activities of an entity when those
                         inflows result in increases in
                         equity, other than increases
                         relating to contributions from
                         equity participants.
review engagement        The objective of a review              IAASB       gözden geçirme
                         engagement is to enable an auditor
                         to state whether, on the basis of
                         procedures which do not provide
                         all the evidence that would be
                         required in an audit, anything has
                         come to the auditor‟s attention that
                         causes the auditor to believe that
                         the financial statements are not
                         prepared, in all material respects,
                         in accordance with an applicable
                         financial reporting framework.
subsidiary               An entity, including an                IFRS 3.A,   iştirak
                         unincorporated entity such as a        IAS 27.4,
                         partnership that is controlled by      IAS 28.2
                         another entity (known as the
                         parent).
taxable profit (tax      The profit (loss) for a period,        IAS 12.5    vergiye tabi kar (vergi
loss)                    determined in accordance with the                  zararı)
                         rules established by the taxation
                         authorities, upon which income
                         taxes are payable (recoverable).
useful life              The estimated remaining period,        IAS 17.4    faydalı ömür
                         from the commencement of the
                         lease term, without limitation by
                         the lease term, over which the
                         economic benefits embodied in the
                         asset are expected to be consumed
                         by the entity.




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weighted average cost Under this method, the cost of           IAS 2.27   ağırlıklı ortalama maliyet
method                each item is determined from the                    yöntemi
                      weighted average of the cost of
                      similar items at the beginning of a
                      period and the cost of similar
                      items purchased or produced
                      during the period. The average
                      may be calculated on a periodic
                      basis, or as each additional
                      shipment is received, depending
                      upon the circumstances of the
                      entity.
working papers           The material prepared by and for,     IAASB      çalışma kağıtları
                         or obtained and retained by, the
                         auditor in connection with the
                         performance of the audit.
                         Working papers may be in the
                         form of data stored on paper, film,
                         electronic media or other media.




                               ACRONYMS AND ABBREVIATIONS

               The Advanced Program in Accounting and Auditing Regulation


ACRONYMS AND             TERM                                  TRANSLATED TERM



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ABBREVIATIONS
A&A                     Accounting and Auditing            Muhasebe ve Denetim
CAG                     Consultative Advisory Group        İştiare ve Danışma Grubu
CC                      Contact Committee                  Bağlantı Komitesi
CEBS                    Committee of European Banking      Avrupa Sermaye. Piyasası. Düzenleyici.
                        Supervisors                        Otoriteleri. Komitesi
CEIOPS                  Committee of European Insurance    Avrupa Sigorta ve Emeklilik
                        and Occupational Pension           Denetliyicileri Komitesi
                        Supervisors
CESR                    Committee of European Securities   Avrupa Sermaye Piyasası Düzenleyici.
                        Regulators                         Otoriteleri Komitesi
DG                      Directorate General                Genel Müdürlük (GM)
DG RELEX                DG External Relations              Dış İlişkiler GM
DG MARKT                DG Internal Market                 Ortak Pazar GM
DG ENLARG               DG Enlargement                     Genişleme GM
EBC                     European Banking Committee         Avrupa Bankacılık Komitesi
EC                      European Commission                Avrupa Komisyonu
ECA                     Europe and Central Asia Region     Avrupa ve Orta Asya Bölgesi
EFRAG                   European Financial Reporting       Avrupa Finansal Raporlama
                        Advisory Group                     Danışmanlık Grubu
ESC                     European Securities Committee      Avrupa Sermaye Piyasaları Komitesi
EU                      European Union                     Avrupa Birliği
EU-8                    Eight new EU Member States         Sekiz yeni AB üye ülkesi
                        (Czech Republic, Estonia,
                        Hungary, Latvia, Lithuania,
                        Poland, Slovak Republic,
                        Slovenia)
FEE                     European Federation of             Avrupa Muhasebeciler Federasyonu
                        Accountants
FM                      Financial Management               Mali Yönetim
FRC                     Financial Reporting Council        Mali Raporlama Konseyi
FSAP                    Financial Sector Assessment        Mali Sektör Değerlendirme Programı
                        Program
GAAP                    Generally Accepted Accounting      Genel Kabul Görmüş Muhasebe İlkeleri




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                        Principles
GAAS                    Generally Accepted Auditing          Genel Kabul Görmüş Denetim İlkeleri
                        Standards
GDLN                    Global Development Learning          Dünya Bankası Enstitüsü'nün (WBI)
                        Network                              uzaktan eğitim ağı
IAASB                   International Auditing &             Uluslararası Denetim ve Güvence
                        Assurance Standards Board            Standartları Kurulu
IAPSs                   International Auditing Practice      Uluslararası Denetim Uygulamaları
                        Statements
IAS                     International Accounting             Uluslararası Muhasebe Standartları
                        Standards
IASB                    International Accounting             Uluslararası Muhasebe Standartları
                        Standards Board                      Kurulu
IASCF                   International Accounting             Uluslararası Muhasebe Standartları
                        Standards Committee Foundation       Komitesi Vakfı
IBRD                    The International Bank for           Uluslararası
                        Reconstruction and Development
ICAS                    Institute of Chartered Accountants   İskoçya Yeminli Muhasebeciler
                        of Scotland                          Enstitüsü
IES                     International Education Standards    Uluslararası Eğitim Standartları
IFAC                    International Federation of          Uluslararası Muhasebeciler
                        Accountants                          Federasyonu
IFRS                    International Financial Reporting    Uluslararası Finansal Raporlama
                        Standards                            Standartları
IMF                     International Monetary Fund          Uluslararası Para Fonu
IOSCO                   International Organization of        Uluslararası Menkul Kıymet Komisyonları
                        Securities Commission                Örgütü

ISA                     International Standards on           Uluslararası Denetim Standartları
                        Auditing
ISAR                    International Standards of           Uluslararası Muhasebe ve Raporlama
                        Accounting and Reporting             Standartları
OECD                    Organization for Economic            Kamu Yararı Gözetme Kurulu‟nun
                        Cooperation and Development          Kalkınma Örgütü
PIOB                    Public Interest Oversight Board      Kamu Yararı Gözetme Kurulu
REPARIS                 Road to Europe - Program of          Avrupa Yolu- Muhasebe Reformu ve




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                       Accounting Reform and            Kurumsal Takviye Programı
                       Institutional Strengthening
ROSC                   Report on the Observance of      Standart ve Kanunlara Uyum Raporları
                       Standards and Codes
SEC                    Securities and Exchange          Menkul Kıymet ve Borsa Komisyonu
                       Commission                       (ABD‟nin sermaye piyasası
                                                        düzenleyicisi)
SME                    Small and Medium-sized           KOBİ
                       Enterprises
SMEGA                  Accounting and Financial         KOBİ‟ler için Muhasebe ve Finansal
                       Reporting Guidelines for Small   Raporlama Kılavuzu
                       and Medium Enterprises
UNCTAD                 United Nations Conference on     Birleşmiş Milletler Ticaret ve
                       Trade and Development            Kalkınma Konferansı
VC                     Video-conference                 Video-konferans
VLE                    Virtual Learning Environment     Sanal Öğrenim Ortamı
WB                     World Bank                       Dünya Bankası
WBI                    World Bank Institute             Dünya Bankası Enstitüsü




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