Poroy Arsoy, Aylin2019-04-172019-04-170378-2921http://hdl.handle.net/20.500.12575/53023https://doi.org/10.1501/SBFder_0000002048Internatıonal Fınancıal Reportıng Standards X For Small And Medıum Sızed Entıtıes And The Turkısh Case031048