ASSESMENT OF CREDITS PROVIDED BY PARTICIPATION BANKS WITHIN THE CONTENT OF TAS/TFRS: AN APPLICATION

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Participation banks which are serving in banking sector, have been performed all activities of traditional banks. Barely, they perform their activities beyond the interest application. Firms intent to use credit, prefer participation banks due to stick to profit share instead of interest cost. This preference increase to demand of participation banks. Corparation logic is the basic milstone of participation bank that externalize the interest assumption. There is a strict diffirence between the logic of profit share and interest assumption. This is the basic difference between the corpatation and borrowing. This paper focuses on the assesment of credits provided by participation banks and their accounting journals conducted by businesses. Also assesment of their position acounting to our lows and TAS/TFRS.

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Participation Banks , Usage of Credit , Borrowing Costs

The Journal Of Marmara Social Research

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The Journal Of Marmara Social Research