@article{2018,title={AFFECTOF ACCOUNTING POLICIESAND SIGNIFICANT MANAGEMENT DECISIONS TO THEFINANCIAL STATEMENTS},abstractNode={The changing nature of our world has increased the importance of accounting policies for businesses. Various arrangements have been made over the years in accounting policies. Many applications have been made to resolve the errors made in accounting arrangements .Changes in the regulations in force in accounting estimates and accounting policy was not given much importance to. This change of management decisions impact on the financial statements in the context of reliability and consistency concepts by considering terms and also expanciating on the explanation of the effects of changes in accounting estimates. The covering of topics such as the correction of errors No. 8 "Accounting Policies, Changes and Errors in Accounting Estimates" standard examples to explain these changes. Another purpose of the article was thus to examine the history of financial statements under the law and the impact of accounting policies for the future, as it relates to various applications},author={ELİF GÖRGÜLÜOĞLU-- Shahriyar ASLANLI},year={2018},journal={The Journal of Academic Social Science}}