Maddi duran varlıkların Türkiye Muhasebe Standartları Türkiye Finansal Raporlama Standartları (TMS
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2016
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Dünyada ekonomik alanda gerçekleşen küreselleşme hareketi muhasebe ve finansman alanında da büyük etkilere yol açmıştır. Globalleşme denilen bu süreçte şirketler uluslararası alanlarda yatırımlar yapmaya başlamış ve bu gelişmelerin bir sonucu olarak muhasebe ve finansman alanında ortak bir sistem oluşturulması amaçlanmıştır. Bu gelişmeler doğrultusunda Uluslararası Muhasebe ve Finansal Raporlama Standartları oluşturulmuştur. Bunların ülkemizdeki mevzuata uyumlaştırılması amacıyla da Türkiye Muhasebe ve Finansal Raporlama Standartları oluşturulmuştur. Bu çalışmanın amacı işletmeler için çok önemli bir unsur olan maddi duran varlıkların TMS/TFRS'ye göre incelenip Vergi Usul Kanunu (VUK) ile karşılaştırmasının yapılmasıdır. Çalışma beş kısımdan meydana gelmektedir. İlk bölümde konuyla ilgili genel açıklamalara yer verilmektedir. İkinci kısımda Uluslararası Muhasebe ve Finansal Raporlama Standartlarıyla ilgili bilgiler verilerek, bu standartlara yönelik olarak ülkemizde yapılan çalışmalara değinilmiştir. Ayrıca maddi duran varlıkların TMS/TFRS'ye göre incelemesi yapılmıştır. Üçüncü bölümde ise Maddi Duran Varlıklar Vergi Usul Kanunu'na göre incelenmiştir. Dördüncü bölümde maddi duran varlıklara ilişkin hükümlerin VUK ve TMS/TFRS'ye göre karşılaştırması yapılarak çeşitli uygulamalarla örneklendirilmiştir. Son bölümde ise konu ile ilgili genel değerlendirmeler ve görüşler bildirilmiştir. Anahtar Kelimeler: Muhasebe Standartları, Finansal Raporlama Standartları, Vergi Usul Kanunu, Maddi Duran Varlıklar
Economic globalization in the world had huge impacts on the field of accounting and finance. Within this process named as globalization, companies have started to make investments in international areas and as a result of these developments, a common system of accounting and finance was aimed. As a result of these developments. International Accounting and Financial Reporting Standards were established. Turkish Accounting and Financial Reporting Standards were established in order to harmonize these standards with the legislation in Turkey. The aim of this study is to review the fixed tangible assets, which is a very important aspect for our country, according to TMS TF RS and to compare with Tax Procedural Law (VUK). Study consists of five chapters. First chapter gives a general description about the subject Second chapter gives information about International Accounting and Financial Reporting Standards; and focused on the practices in turkey on these standards. Also, fixed tangible assets were examined in accordance with TMS TFRS In the third chapter. Fixed Tangible Assets were reviewed in accordance with lax Procedure Law Fourth chapter compares the provisions of VUK and TMS TFRS on fixed tangible assets, and they are exemplified by several implementations Final chapter is about general evaluation and opinons on the subject. Keywords: Accounting Standards, Financial Reporting Standards. Tax Procedure law,Fixed Tangible Assets.
Economic globalization in the world had huge impacts on the field of accounting and finance. Within this process named as globalization, companies have started to make investments in international areas and as a result of these developments, a common system of accounting and finance was aimed. As a result of these developments. International Accounting and Financial Reporting Standards were established. Turkish Accounting and Financial Reporting Standards were established in order to harmonize these standards with the legislation in Turkey. The aim of this study is to review the fixed tangible assets, which is a very important aspect for our country, according to TMS TF RS and to compare with Tax Procedural Law (VUK). Study consists of five chapters. First chapter gives a general description about the subject Second chapter gives information about International Accounting and Financial Reporting Standards; and focused on the practices in turkey on these standards. Also, fixed tangible assets were examined in accordance with TMS TFRS In the third chapter. Fixed Tangible Assets were reviewed in accordance with lax Procedure Law Fourth chapter compares the provisions of VUK and TMS TFRS on fixed tangible assets, and they are exemplified by several implementations Final chapter is about general evaluation and opinons on the subject. Keywords: Accounting Standards, Financial Reporting Standards. Tax Procedure law,Fixed Tangible Assets.
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İşletme, Amortisman, Değerleme, Duran varlıklar, Business Administration, Muhasebe, Depreciation, Muhasebe standartları, Valuation, Fixed assets, Türkiye Finansal Raporlama Standardı, Accounting, Accounting standarts, Türkiye Muhasebe Standartları, Turkish Financial Reporting Standards, Vergi mevzuatı, Turkish Accounting Standarts, Tax legislation, Vergiler, Taxes
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141