ANASAYFA

Judicial Development of Accounting in Turkish Republic of Northern Cyprus

Abstract

In Turkish Republic of Northern Cyprus legal development of accounting shows parallelism with history of Cyprus. Legal arrangements go back to British period. The accounting system in Cyprus is British accounting system. This accounting system is practiced by merchants as in government offices. After all it is possible to study the details of accounting as Republic of Cyprus and today in 3 different periods. In this study there is detailed information about how the regulations and legislation on accounting which was being practiced mostly between 1983 and 2012 has developed. For this purpose required literature searched and study turn into much more comprehensive literature research with comments and suggestions of analysts.

 

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