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Copyright of Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS) is the property of Ankara Serbest Muhasebeci Mali Musavirler Odasi and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this study is to investigate the effect of the Turkish Financial Reporting Standard (TFRS) 9-Financial Instruments on the level of loan loss provisions in the Turkish banking system. In this context, the effect of TFRS 9 on mandatory and discretionary loan loss provisions is tested with data obtained from the annual financial statements and independent audit reports of 25 banks that had non-performing loan portfolios in 2017 and 2018. It is concluded that the amount of mandatory provisions, the ratio of provisions to total assets and, similarly, discretionary provisions increased significantly after the implementation of TFRS 9. [ABSTRACT FROM AUTHOR]

The machine age having changed both the structure and function of the society, has also changed the nature of human conflict. This change has been examined by academics within the subject of different studies and the change in nature of war has been named as "new war" or "Fourth Generation War". Although there are different names, the common point in all definitions is that the sides of war, the weapons used in the war and the area where the war take place are different now from the old ones. Changing nature of war has also changed the classical security understanding, in which the state and military power are at the center, and security has become to include all critical infrastructures. On the other hand, when talking about war and security, intelligence comes to mind firstly because intelligence activities are the most important way to gain the upper hand over the opponent in war and ensure national security in times of peace. Thus, the subject of this study is war, security and intelligence. The aim of this study is to examine the transformation of war and intelligence, the characteristics of today's conflict environment, the place of cyber security in this environment and the importance of cyber intelligence as an activity for providing cyber security. This study based on descriptive analysis method. Findings indicate that extension of public security led to extension of intelligence, cyber intelligence activities are focused on the provision of banking and public services, and therefore, cyber threat intelligence activities should be focused on in these areas. [ABSTRACT FROM AUTHOR]

This study explores the effects of the new impairment model, in IFRS 9, on the financial statements of deposit banks issued in 2018. In this respect, the changes in the provisions of the expected credit losses in three stages of the impairment model were analyzed. Further the study investigates the changes in specific and general provisions required by the new regulation and the industrial risks. As a result, the rise in the provisions of loans in the second stage has led to an increase in the general provisions of 12 out of 18 banks. There is a major rise in the specific provisions in some of the banks. Furthermore, the results of the analysis reveal that, due to the concentration of loans for the service sector, the risk intensification from the loans in this category has been identified. [ABSTRACT FROM AUTHOR]