%0 Journal Article %T THE EFFECT OF CONCORDATUM TO ACCOUNTING TRANSACTIONS %A Murat £¿zdemir %J - %D 2018 %X Concordatum is an istitution affects both debtor and payee. While it provides debtors to pay their debts, it also gives the opportinity to payees to collect their receivables partly. In respect to this, Concordatum makes changes in account of payees and debtors businessess. As a result of Concordatum payees give up some of their receivables and so debtors get rid of payment due to payees giving up some part of receivables. Hence, the two side will have to indicate this in the accounting records of debtor and payee businesses with concordatum has been handled %K Konkordato %K Muhasebe %K De£¿ersiz Alacaklar %K Vazge£¿ilen Alacaklar %U http://dergipark.org.tr/guiibd/issue/42214/481758