MADEN ISLETMELERINDE MADEN SAHASININ ISLAHI VE KAPAMA FAALIYETLERINE ILISKIN MALIYETLERIN RAPORLANMASI VE UMS'YE UYUMUN INCELENMESI: TÜRKIYE ÖRNEGI

Rapidly growing industrialization, facilitation of international trade due to technological improvements and expansion of national and international markets which depend on growth of population cause depletion of natural resources. Implementation of numerous arrangements to decrease the negative eff...

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Bibliographic Details
Published in:Accounting & auditing perspective magazine 2015-01, Vol.14 (44), p.49
Main Authors: Gürarda, Sevin, Ates, Abidin
Format: Article
Language:Turkish
Subjects:
Disclosure
Environmental regulations
International accounting standards
Mining industry
Natural resource management
Rehabilitation
Studies
Online Access:Get full text
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Summary:Rapidly growing industrialization, facilitation of international trade due to technological improvements and expansion of national and international markets which depend on growth of population cause depletion of natural resources. Implementation of numerous arrangements to decrease the negative effects of the depletion has fairly increased in Turkey as the whole world and new applications within law and regulations have become a current issue. One of these regulations is the "Regulations on the Rehabilitation of Degraded Land Due To Mining Activities" based on Environment Law No 2872 which entered in force in 2007. In the study, provisions and disclosures related with these regulations are analyzed in the light of International Accounting Standards and International Reporting Standards. Authorities of stock exchanges like Capital Markets Board of Turkey and The European Securities and Markets Authority state that disclosures in general are not sufficient, in this study financial disclosures are analyzed especially regarding to Nature Rehabilitation Plan and provisions for site rehabilitation.
ISSN:1307-6639