Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ YARGI BÖLÜMÜ BAKANLAR KURULU KARARLARI BAKANLIKLARA VEKÂLET ETME İŞLEMİ ATAMA KARARLARI YÖNETMELİKLER ANA STATÜ

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1 1199 MAARRTT CCUUMAA SSAAYYI II: : Resmi Gazete YÜRÜTME VE İDARE BÖLÜMÜ BAKANLAR KURULU KARARLARI 2010/236 Gün Işığından Daha Fazla Yararlanmak Amacıyla Bütün Yurtta Saatlerin Yeniden Düzenlenmesi Hakkında Karar 2010/237 Elazığ İli, Karakoçan ve Kovancılar İlçeleri ile Köylerinde Meydana Gelen Deprem Nedeniyle Zarara Uğrayan Köylülere Büyükbaş ve Küçükbaş Damızlık Hayvan Hibe Edilmesine İlişkin Karar 2010/238 Büyükşehir Belediyeleri, İl Özel İdareleri, Belediyeler ve Bunların Bağlı Kuruluşlarının Borçlarına Karşılık Genel Bütçe Vergi Gelirleri Tahsilat Toplamı Üzerinden Ayrılacak Paylardan Yapılacak Kesintilere İlişkin Esaslar Hakkında Karar BAKANLIKLARA VEKÂLET ETME İŞLEMİ Devlet Bakanı ve Başbakan Yardımcısı Bülent ARINÇ a, İçişleri Bakanı Beşir ATALAY ın Vekâlet Etmesine Dair Tezkere Maliye Bakanlığına, Devlet Bakanı Egemen BAĞIŞ ın Vekâlet Etmesine Dair Tezkere ATAMA KARARLARI Milli Eğitim, Ulaştırma ile Tarım ve Köyişleri Bakanlıklarına Ait Atama Kararları YÖNETMELİKLER Türkiye Büyük Millet Meclisi Personeli Görevde Yükselme Yönetmeliğinde Değişiklik Yapılmasına İlişkin Yönetmelik Seyahat Acentaları Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Türkiye Radyo-Televizyon Kurumu Mali Denetçilerinin Çalışma Usul ve Esasları Hakkında Yönetmelik Alkol ve Alkollü İçkilerin İç ve Dış Ticaretine İlişkin Usul ve Esaslar Hakkında Yönetmelikte Değişiklik Yapılması Hakkında Yönetmelik Sakarya Üniversitesi Lisansüstü Eğitim ve Öğretim Yönetmeliği Sakarya Üniversitesi Yapay Zeka Sistemleri Uygulama ve Araştırma Merkezi Yönetmeliği ANA STATÜ Türkiye Hokey Federasyonu Ana Statüsü TEBLİĞ Uluslararası Gözetim Şirketi Statüsüne İlişkin Dış Ticarette Standardizasyon Tebliği (No: 2010/29) YARGI BÖLÜMÜ ANAYASA MAHKEMESİ KARARLARI Anayasa Mahkemesinin E: 2006/118, K: 2009/107 Sayılı Kararı (21/5/1986 Tarihli ve 3289 Sayılı Kanunda Değişiklik Yapan 4/3/2004 Tarihli ve 5105 Sayılı Kanun ile İlgili) Anayasa Mahkemesinin E: 2006/166, K: 2009/113 Sayılı Kararı (25/2/1954 Tarihli ve 6283 Sayılı Kanun ile İlgili) Anayasa Mahkemesinin E: 2005/16, K: 2009/139 Sayılı Kararı (22/6/1965 Tarihli ve 633 Sayılı Kanunda Değişiklik Yapan 22/7/1999 Tarihli ve 4415 Sayılı Kanun ile İlgili) İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 Anayasa Mahkemesinin E: 2005/13, K: 2009/141 Sayılı Kararı (6/1/2005 Tarihli ve 5283 Sayılı Kanun ile İlgili) Anayasa Mahkemesinin E: 2007/89, K: 2010/3 Sayılı Kararı (11/2/1964 Tarihli ve 403 Sayılı Kanunda Değişiklik Yapan 2383 Sayılı Kanun ile İlgili) Anayasa Mahkemesinin E: 2007/36, K: 2010/6 Sayılı Kararı (9/6/1932 Tarihli ve 2004 Sayılı Kanunda Değişiklik Yapan 9/11/1988 Tarihli ve 3494, 17/7/2003 Tarihli ve 4949 Sayılı Kanunlar ile İlgili) Anayasa Mahkemesinin E: 2008/62, K: 2010/7 Sayılı Kararı (9/6/1932 Tarihli ve 2004 Sayılı Kanunda Değişiklik Yapan 9/11/1988 Tarihli ve 3494, 17/7/2003 Tarihli ve 4949 Sayılı Kanunlar ile İlgili) Anayasa Mahkemesinin E: 2008/94, K: 2010/13 Sayılı Kararı (29/6/2001 Tarihli ve 4708 Sayılı Kanun ile İlgili) Yabancı Süreli Yayınlar MUHASEBE KURAMI BİBLİYOGRAFYASI Accounting Theory Bibliography Gaa, C. J Uniformity in accounting 'principles'. Journal of Accountancy (April): For a note on this paper see the annotated bibliography in Rappaport, A Seminar research on uniformity. The Accounting Review (July): (JSTOR link). Garner, P. and K. B. Berg Readings in Accounting Theory. Houghton Mifflin Company. Garnsey, M. R Automatic classification of financial accounting concepts. Journal of Emerging Technologies in Accounting (3): Gellein, O. S Periodic earnings: Income? or indicator? Accounting Horizons (June): Gerboth, D. L The accounting game. Accounting Horizons (December): Gerboth, D. L The conceptual framework: Not definitions, but professional values. Accounting Horizons (September): 1-8. Gibbs, G New cost accounting concepts. The Accounting Review (January): (JSTOR link). Gilman, S Accounting Concepts of Profit. The Ronald Press Company. For a note on this book see the annotated bibliography in Rappaport, A Seminar research on uniformity. The Accounting Review (July): (JSTOR link). Gilman, S Accounting principles and the current classification. The Accounting Review (April): (JSTOR link). Kaynak: İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Givens, H. R Basic accounting postulates. The Accounting Review (July): (JSTOR link). Goldberg, L Concepts of depreciation. The Accounting Review (July): (JSTOR link). Goldberg, L The present state of accounting theory. The Accounting Review (July): (JSTOR link). Golembiewski, R. T Accountancy as a function of organization theory. The Accounting Review (April): (JSTOR link). Goliger, J Fixed charges and profit. The Accounting Review (October): (JSTOR link). Gonedes, N. J Properties of accounting numbers: Models and tests. Journal of Accounting Research (Autumn): (JSTOR link). Gordon, M. J Scope and method of theory and research in the measurement of income and wealth. The Accounting Review (October): (JSTOR link). Gordon, M. J Postulates, principles and research in accounting. The Accounting Review (April): (JSTOR link). Graber, P. J Report of Committee on Revision of the Statement of Principles: Assets. The Accounting Review (January): (JSTOR link). Graber, P. J., T. W. Leland, J. R. McCoy, H. L. Newcomer, E. L. Kohler and H. C. Miller Accounting principles underlying corporate financial statements. The Accounting Review (January): (JSTOR link). Grady, P The increasing emphasis on accounting as a social force. The Accounting Review (July): (JSTOR link). Grady, P Inventory of Generally Accepted Accounting Principles for Business Enterprises. AICPA. Review by R. N. Anthony. (JSTOR link). Grady, P Inventory of generally accepted accounting principles in the United States of America. The Accounting Review (January): (JSTOR link). Graham, R. F Valuation for profit determination. The Accounting Review (June): (JSTOR link). Greer, H. C A reply by Professor Greer. The Accounting Review (March): (JSTOR link). İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 Greer, H. C To what extent can the practice of accounting be reduced to rules and standards. Journal of Accountancy (March): For a note on this paper see the annotated bibliography in Rappaport, A Seminar research on uniformity. The Accounting Review (July): (JSTOR link). Greer, H. C What are accepted principles of accounting? The Accounting Review (March): (JSTOR link). Griffin, C. H Pedagogical implications of the materiality concept. The Accounting Review (April): (JSTOR link). Gruneberg, C Is accountancy a field of science? The Accounting Review (April): (JSTOR link). Gustafson, G. A Is accounting theory defunct? The Accounting Review (April): (JSTOR link). Gynther, R. S Accounting concepts and behavioral hypotheses. The Accounting Review (April): (JSTOR link). Gynther, R. S Some "conceptualizing" on goodwill. The Accounting Review (April): (JSTOR link). Gynther, R. S Capital maintenance, price changes, and profit determination. The Accounting Review (October): (JSTOR link). Hakansson, N. H An induced theory of accounting under risk. The Accounting Review (July): (JSTOR link). Hakansson, N. H Review article: Where we are in accounting: A review of "Statement on accounting theory and theory acceptance". The Accounting Review (July): (JSTOR link). Harold, G Profits in a theory. The Accounting Review (September): (JSTOR link). Hartman, B. P. and H. C. Zaunbrecher Comparability and objectivity of exit value accounting: A comment. The Accounting Review (October): (JSTOR link). Haseman, W. C An interpretive framework for cost. The Accounting Review (October): (JSTOR link). Hatfield, H. R Replacement and book value. The Accounting Review (January): (JSTOR link). İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 Heath, L. C Accounting communication, and the Pygmalion syndrome. Accounting Horizons (March): 1-8. Hedish, N. D Account classification and principle codification. The Accounting Review (October): (JSTOR link). Hendriksen, E. S Accounting Theory. 3rd. ed. Richard D. Irwin, Inc. Henke, E. O. and L. G. Conway Jr A recommended reporting format for college and university financial statements. Accounting Horizons (June): Herrick, A A review of recent developments in accounting theory and practice. The Accounting Review (October): (JSTOR link). Hicks, E. L Materiality. Journal of Accounting Research (Autumn): (JSTOR link). Higgins, T. G The need to narrow areas of inconsistency. New York Certified Public Accountant (February): For a note on this paper see the annotated bibliography in Rappaport, A Seminar research on uniformity. The Accounting Review (July): (JSTOR link). Hill, T. M An analysis of supplementary statement No. 2. The Accounting Review (January): (JSTOR link). Hirsch, A. J Accounting for fixed assets: A new perspective. The Accounting Review (October): (JSTOR link). Holzmann, O. J. and N. Gressis Covariability of segment earnings and multisegment company returns: A comment. The Accounting Review (January): (JSTOR link). Homburger, R. H The graduate course in accounting theory - Seminar style. The Accounting Review (July): (JSTOR link). Homburger, R. H Measurement in accounting. The Accounting Review (January): (JSTOR link). Horngren, C. T Stock dividends and the entity theory. The Accounting Review (July): (JSTOR link). Horngren, C. T How should we interpret the realization concept? The Accounting Review (April): (JSTOR link). Howard, S. E Concepts of capital and income. The Accounting Review (March): 1-2. (JSTOR link). İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 Husband, G. R The corporate-entity fiction and accounting theory. The Accounting Review (September): (JSTOR link). Husband, G. R A critique of the revised statement of accounting principles. The Accounting Review (July): (JSTOR link). Husband, G. R Another look at cost or market whichever is lower. The Accounting Review (April): (JSTOR link). Husband, G. R That thing which the accountant calls income. The Accounting Review (July): (JSTOR link). Husband, G. R Rationalization in the accounting measurement of income. The Accounting Review (January): (JSTOR link). Husband, G. R The entity concept in accounting. The Accounting Review (October): (JSTOR link). Husband, G. R Professor Dein, Mr. Alexander, and Supplementary Statement Number 2. The Accounting Review (July): (JSTOR link). Husband, G. R., A. N. Lorig and C. T. Sweeney Accounting postulates: An analysis of the tentative statement of accounting principles. The Accounting Review (December): (JSTOR link). Hylton, D. P Should financial statements show "monetary" or "economic" income? The Accounting Review (October): (JSTOR link). Hylton, D. P Accounting principles: Their general acceptance and application. The Accounting Review (January): (JSTOR link). Hylton, D. P Current trends in accounting theory. The Accounting Review (January): (JSTOR link). Hylton, D. P On matching revenue with expense. The Accounting Review (October): (JSTOR link). Ijiri, Y Axioms and structures of conventional accounting measurement. The Accounting Review (January): (JSTOR link). Ijiri, Y The Foundations of Accounting Measurement: A Mathematical, Economic, and Behavioral Inquiry. Prentice-Hall, Inc. Review by T. R. Dyckman. (JSTOR link). Ijiri, Y Axioms for historical cost valuation: A reply. Journal of Accounting Research (Spring): (JSTOR link). İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 Ijiri, Y Theory of Accounting Measurement. American Accounting Association. Ijiri, Y A framework for triple-entry bookkeeping. The Accounting Review (October): (JSTOR link). Ijiri, Y Three postulates of momentum accounting. Accounting Horizons (March): Ijiri, Y. and R. K. Jaedicke Reliability and objectivity of accounting measurements. The Accounting Review (July): (JSTOR link). Ijiri, Y The Foundations of Accounting Measurement: A Mathematical, Economic and Behavioral Inquiry. Prentice Hall. Ijiri, Y Theory of Accounting Measurement. Studies in Accounting Research (10). American Accounting Association. Ijiri, Y An introduction to corporate accounting standards: A review. The Accounting Review (October): (JSTOR link). Imhoff, E. A. Jr Asset securitization: Economic effects and accounting issues. Accounting Horizons (March): Imke, F. J Relationships in accounting theory. The Accounting Review (April): (JSTOR link). Iselin, E. R Chambers on accounting theory. The Accounting Review (April): (JSTOR link). İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7