Bücher von Ibrahim Mert

The purpose of writing this book is to help the research associates and students of the accounting profession to understand the accounting concepts in a simple way. Moreover, the modern accounting topics have been covered which will equip the students with the accounting knowledge. The other books available are written within a specific context and are difficult to understand by the students. The approach adopted in the book promotes the research potential and provides different perspectives to the students.

The book describes the historical evolution and development of accounting theories and principles. Value and valuation have been reviewed extensively. The author provides a detailed comparison between historic and fair value accounting. A comprehensive review of the literature and researchers' opinions about measurement, fair value, and historical cost value will enable the readers to understand the concepts in detail. Additionally, the book includes case studies evaluating the accounting practices in Turkey and Romania to illustrate how these concepts are implemented in practice. The reader will obtain a good understanding of the local nationalized accounting systems, and up to what extent countries have adapted to IFRS. The books discusses the usage of IT tools in accounting and analyses the impact of information technology such as big data, artificial intelligence, and data analytics in the field of accounting.