Stoklar hesabının muhasebeleştirilmesi: Uluslararası Muhasebe Standartları (UMS 2) ile Türkiye Muhasebe Standartları (TMS 2 ) karşılaştırılması
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2010
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Bu çalışmada, Uluslararası Muhasebe/Finansal Raporlama Standartı (UMS 2), Türkiye Muhasebe/Finansal Raporlama Standartı (TMS 2) Stoklar incelenerek çalışma kapsamındaki standartların benzerlik ve farklılık yönlerinden karşılaştırılması amaçlanmaktadır.Çalışmanın birinci bölümünde, giriş ve amaç, ikinci bölümde uluslararası muhasebe, üçüncü bölümde Türkiye'de muhasebe konularına değinilmiştir.Çalışmanın dördüncü bölümünde, IAS/TMS 2, kısımları IASC/IASB, TMSK karşılaştırılmıştır. Dördüncü bölüm çalışmanın asıl amacını oluşturan bölümdür.Karşılaştırılan muhasebe standartı büyük ölçüde birbiri ile örtüşmektedir. Bununla birlikte, bazı şekil ve içerik yönünden farklılıklar ortaya çıkmıştır. Bunun nedeni ise, her ülkenin muhasebe uygulamalarının ve vergisel yapısının farklı olmasıdır.Anahtar Kelimeler: Uluslararası Muhasebe/Finansal Raporlama Standartı, Türkiye Muhasebe/Finansal Raporlama Standartı
In this study, International Accounting/Financial Reporting Standards (IAS 2), Turkish Accounting/Financial Reporting Standards (TAS 2) Inventory were examined and within the scope of this study, a comparison in terms of similarities and differences were aimed for the standards.The first part of this study is consisted of introduction and objectives, in the second part, there is international accounting and accounting in Turkey is mentioned in the third part of the study. In the fourth and the last part of the study, parts from the IAS/TAS 2, IASC/IASB, TASB were compared in terms of the accounting standards. This particular part of the study plays a key role explaining the purpose of the study.The comparison which is made among accounting standard mostly coincide with each other. However, due to the fact that every country?s accounting practices and the taxing structureKeywords: International Accounting Financial Reporting Standards, Turkish Accounting Financial Reporting Standards
In this study, International Accounting/Financial Reporting Standards (IAS 2), Turkish Accounting/Financial Reporting Standards (TAS 2) Inventory were examined and within the scope of this study, a comparison in terms of similarities and differences were aimed for the standards.The first part of this study is consisted of introduction and objectives, in the second part, there is international accounting and accounting in Turkey is mentioned in the third part of the study. In the fourth and the last part of the study, parts from the IAS/TAS 2, IASC/IASB, TASB were compared in terms of the accounting standards. This particular part of the study plays a key role explaining the purpose of the study.The comparison which is made among accounting standard mostly coincide with each other. However, due to the fact that every country?s accounting practices and the taxing structureKeywords: International Accounting Financial Reporting Standards, Turkish Accounting Financial Reporting Standards
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İşletme, Finansal raporlama standartları, Muhasebe, Business Administration, Muhasebe standartları, Financial reporting standarts, Accounting, Stok, Accounting standarts, Türkiye Muhasebe Standartları, Stock, Turkish Accounting Standarts, Uluslararası Muhasebe Standartları, International Accounting Standarts
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57