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Integrated reports place the evolving value of an enterprise at its core and encompass both financial and non-financial data. It captures the shifts between the initial and final valuations over a period, shedding light on how an enterprise leverages its internal resources, including intellectual, human, social and relational, natural, and produced capital. Universities generate universal value and integrated reports provide a platform to articulate their narratives of value transformation. Analyzing the integrated reports of Edinburgh University in England, North West University in South Africa, and Yıldız Technical University in Turkey, this study formulates a pioneering model for an exemplary report. [ABSTRACT FROM AUTHOR]

Corporate Sustainability refers to the adaptation of environmental and social factors to activities and decision-making processes together with corporate governance principles, and the management of risks that may arise in these matters, in order to create long-term value for businesses. Sustainable Development, in its most widespread use, is defined as meeting the needs of present generations without compromising the ability of future generations to meet their own needs (Definition made in the 1987 UN Commission). Sustainable development contributes to the development of corporate sustainability by showing which areas businesses should focus on to achieve sustainable development and by enabling businesses, government and civil society to establish a common goal of achieving environmental, social and economic sustainability. For the Sustainable Development Goals, it is necessary to voluntarily report at the country level, to increase cooperation and partnerships at the regional level, and to monitor the progress at the global level. While gender equality and empowerment of women and girls is a goal in itself (Goal 5) in the SDGs, it is directly addressed in the sub-goals of 10 of the other 16 goals. In this study, the "Gender Equality" statements of 65 businesses in the BIST Sustainability Index for 2020 and 2021 were taken into account in order to evaluate the practices of businesses in the sustainability index towards gender equality. [ABSTRACT FROM AUTHOR]

IFRS 16 Leasing Standard, which was issued on January 2016, regulates the recognition, measurement and reporting principles of the entire leasing transactions without making any differentiation between the financial and operational leasing activities and accordingly introduces similar recognition principles both for financial and operational leases. The standard will be effective from January 1st, 2019. With the enforcement of IFRS 16, the previous standard IAS 17 that regulates the financial leasing activities will be ceased. In this study, the new regulations introduced by the new standard will be analyzed and the impacts of new standard will be explained financial ratios between previous and new standard. This standard will lead different financial results especially for the companies that use significant operational lease such as, aviation companies, retail entities, travel and leisure, distribution companies. [ABSTRACT FROM AUTHOR]

Nowadays, the developments in informatics and technological areas have also been reflected in the business life, which has ensured the capture of different perspectives in various professions and influenced the ways of doing business. Artificial intelligence, automation, the ability to obtain large volumes of data through the Internet and social media networks, the establishment of business intelligence in enterprises, the development of learning systems to affect the profession of auditing. In the study, a methodology and appropriate tests have been discussed in order to use business intelligence models in accordance with the audit objectives of the "anatic procedures" standard numbered BDS 520. The first part of the study discusses analytical procedures and business intelligence issues. In the second part, analytical procedures that could be used to develop business intelligence and identify risks were evaluated in order to use analytical procedures for inspection purposes. The results section focuses on what traces of the risks reflected in the financial reports, and how these traces can be traced to the business intelligence models. [ABSTRACT FROM AUTHOR]

The new Turkish Commercial Act brings new regulations that will affect the accounting systems - especially financial reporting and auditing - of companies. In the new act, accounting function deeply rooted on reporting activities to be in accordance with the standards. Using information technologies effectively is important for improving and dissemination of the expected benefit from the accounting system. Generating reliable reports in accordance with the standards, reasonable costs and with a common language naturally helps auditing functions. New approaches such as continuous auditing develop with electronic reporting possibilities and are accepted gradually. In many countries with the results obtained via these techniques deliver the consequences such as foundation of public information platforms. In our country, structures like "Public Enlightenment Platform" serves to this goal. New Turkish Commercial Act brings the similar gains to small and medium sized enterprises and suggests new e-government applications. In this study, we discussed the effects of these developments, particularly new Turkish Commercial Act, on financial reporting, analyses and auditing functions in accounting systems of companies. [ABSTRACT FROM AUTHOR]

The studies concerning the measurement, valuation and accounting of intellectual capital assets constituted an important research area behind new knowledge economy. Locally, Turkish Accounting Standard 38 "Intangible Assets" defines the legal framework on this subject as of fiscal periods after 2005. The fair value of Human Capital which regarded as a major element of intellectual assets was calculated by a methodology described herein, under the accounting approach emphasized at TMS-38 principles. The significant impact of calculated human capital assets to the market value of the company were statistically measured and analyzed. The methodology and approach was verified through five year data sets (2003-2007) of a selected company registered at Istanbul Capital Markets and also enlisted within top 50 company of Turkey according to the Istanbul Industrialists Chamber. [ABSTRACT FROM AUTHOR]