TMS
No Thumbnail Available
Date
2020
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Open Access Color
OpenAIRE Downloads
OpenAIRE Views
Abstract
Küresel ticaretin gelişmesi ile birlikte uluslararası pazarda büyük yatırımlar yapılmış olup, aynı zamanda yapılan bu yatırımların ve sonuçlarının güvenilir, doğru ve objektif bir şekilde elde etme ihtiyacı duyulmuştur. Bu anlamda finansal analizlerin ve raporlamaların istenilen şekilde sunulması ve bilgi kullanıcılar açısından faydalı olabilmesi açısından muhasebe bilimine büyük görev düşmüştür. Geçmişten günümüze kadar muhasebe de ulusal ve uluslararası olarak birçok çalışmalar yürütülmüştür. Bu bağlamda Uluslararası Finansal Raporlama Standartları(UFRS) ve Uluslararası Muhasebe Standartları(UMS) yayınlanarak uygulamaya konulmuştur. Türkiye'de ise, birçok çalışma yapılmış fakat son olarak Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu(KGK) tarafından, Türkiye Finansal Raporlama Standartları(TFRS), Türkiye Muhasebe Standartları(TMS) Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİFRS) yayımlanarak uygulamaya konulmuştur. Bu standartların ortak amacı muhasebe uygulamalarında ortak bir dil oluşturabilmektir. Aynı zamanda devletlerinde büyük gelir kalemlerini oluşturan vergiler için muhasebe anlayışları kanunlar aracılığı ile belirlenmiştir. Şöyle ki Türkiye'de standartlar haricinde Vergi Usul Kanunu hükümleri(VUK) ve Muhasebe Sistemi Uygulama Genel Tebliği(MSUGT) eki olan Tek Düzen Hesap Planı(TDHP) uygulama zorunluluğu bulunmaktadır. İşletmeler ve finansal tablo kullanıcıları açısından bu durum finansal raporlarda farklı anlayışlara sebep olmaktadır. Genel olarak bakıldığında standartlar ve vergi kanunları arasında değerleme hükümlerinde farklılıklar olduğu gözlemlenmektedir. Vergi kanunlarında değerlemenin amacı vergi matrahının tespit edilmesidir. Ulusal ve uluslararası muhasebe standartların amacı ise, finansal tabloların gerçeğe uygun şekilde düzenlenerek bilgi kullanıcılarına güvenilir ve doğru finansal raporlama olanağı sağlamaktır. Bu anlamda muhasebe ve finansal raporlama standartları ile vergi mevzuatına dair değerleme hükümleri arasında önemli değerleme ve hesap planı sınıflandırmaları bakımından önemli farklılıklar olduğu tespit edilmiştir. Bu çalışmanın amacı ise, TMS/TFRS, BOBİFRS VE VUK değerleme hükümlerini karşılaştırmalı olarak incelemek ve değerleme farklılıklarını bilanço hesapları temelinde karşılaştırarak aralarındaki farklılıkların ve benzer yönlerinin ortaya konulup değerlendirilmesine olanak sağlamaktır.
With the development of global trade, great investments have been made in the international market, and at the same time, there has been a need to obtain these investments and their results in a reliable, correct and objective manner. In this sense, accounting science has a great role in presenting financial analysis and reporting in the desired way and for the information to be beneficial for users. Many studies have been carried out nationally and internationally in accounting from past to present. In this context, International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) have been published and implemented. In Turkey, a number of studies, but recently the Public Oversight, Accounting and Auditing Standards Agency (CRA) by, Turkey Financial Reporting Standards (IFRS), Turkey Accounting Standards (TAS) Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİFRS) was published and put into practice. The common purpose of these standards is to form a common language in accounting practices. At the same time, accounting concepts for taxes, which constitute large income items in their states, are determined by laws. As standard, except in Turkey Tax Procedure Law (TPL) and the General Accounting System Application Communiqué (MSUGT) in addition to the Uniform Chart of Accounts (Uniform Chart of Accounts) There the application requirement. For businesses and financial statement users, this situation causes different understandings in financial reports. In general, there are differences in the valuation provisions between standards and tax laws. The purpose of valuation in tax laws is to determine the tax base. The purpose of national and international accounting standards is to provide financial and accurate financial reporting opportunity to information users by arranging financial statements in a realistic way. In this sense, it has been determined that there are important differences between accounting and financial reporting standards and valuation provisions regarding tax legislation in terms of important valuation and accounting plan classifications. The purpose of this study is to examine TMS / TFRS, BOBIFRS and VUK valuation provisions comparatively, and to compare and evaluate valuation differences on the basis of balance sheet accounts, and to allow for the evaluation and evaluation of differences and similar aspects.
With the development of global trade, great investments have been made in the international market, and at the same time, there has been a need to obtain these investments and their results in a reliable, correct and objective manner. In this sense, accounting science has a great role in presenting financial analysis and reporting in the desired way and for the information to be beneficial for users. Many studies have been carried out nationally and internationally in accounting from past to present. In this context, International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) have been published and implemented. In Turkey, a number of studies, but recently the Public Oversight, Accounting and Auditing Standards Agency (CRA) by, Turkey Financial Reporting Standards (IFRS), Turkey Accounting Standards (TAS) Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBİFRS) was published and put into practice. The common purpose of these standards is to form a common language in accounting practices. At the same time, accounting concepts for taxes, which constitute large income items in their states, are determined by laws. As standard, except in Turkey Tax Procedure Law (TPL) and the General Accounting System Application Communiqué (MSUGT) in addition to the Uniform Chart of Accounts (Uniform Chart of Accounts) There the application requirement. For businesses and financial statement users, this situation causes different understandings in financial reports. In general, there are differences in the valuation provisions between standards and tax laws. The purpose of valuation in tax laws is to determine the tax base. The purpose of national and international accounting standards is to provide financial and accurate financial reporting opportunity to information users by arranging financial statements in a realistic way. In this sense, it has been determined that there are important differences between accounting and financial reporting standards and valuation provisions regarding tax legislation in terms of important valuation and accounting plan classifications. The purpose of this study is to examine TMS / TFRS, BOBIFRS and VUK valuation provisions comparatively, and to compare and evaluate valuation differences on the basis of balance sheet accounts, and to allow for the evaluation and evaluation of differences and similar aspects.
Description
Keywords
İşletme, Değerleme, Finansal raporlama standartları, Muhasebe standartları, Business Administration, Türkiye Finansal Raporlama Standardı, Valuation, Financial reporting standarts, Türkiye Muhasebe Standartları, Accounting standarts, Turkish Financial Reporting Standards, Uluslararası Finansal Raporlama Standartları, Turkish Accounting Standarts, Uluslararası Muhasebe Standartları, International Financial Reporting Standarts, International Accounting Standarts, Vergi Usul Kanunu, Tax Procedural Code