Muhasebe
finansal muhasebe
İngilizce: financial accounting
Türkçe Tanım
Yatirimcilar, alacaklilar ve duzenleyiciler gibi dis kullnicIlar icin finansal tablolar olusturmak uzere finansal islemlerin kaydedilmesi, ozetlenmesi ve raporlanmasiyla ilgili muhasebe dalidir. Tutarlilik, karsilastiribilirlik ve seffafligi saglamak icin IFRS ve GAAP dahil standartlastirilmis cereveleri takip eder. Finansal muhasebe yatirim analizi, kredi kararlari ve duzenleyici uyum icin temel olusturur.
English Definition
The branch of accounting concerned with recording, summarising, and reporting financial transactions to produce financial statements for external users such as investors, creditors, and regulators. It follows standardised frameworks including IFRS and GAAP to ensure consistency, comparability, and transparency. Financial accounting provides the foundation for investment analysis, credit decisions, and regulatory compliance.