TMS 37 karşılıklar, koşullu borçlar ve koşullu varlıklar standardının tekstil sektöründe incelenmesi üzerine bir araştırma
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2021
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Abstract
Bu çalışmada Türkiye'nin önde gelen sektörlerinden olan Tekstil sektörü 'TMS 37 Karşılıklar Koşullu Borçlar ve Koşullu Varlıklar Standardı' açısından incelenerek, ayrıntılı bilgiler verilmiş ve örnekler ile desteklenmiştir. Tekstil sektörünün öncü ve köklü şirketlerinden olan Vakko Tekstil ve Hazır Giyim San. İşl. A.Ş., Mavi Giyim San. Tic. ve A.Ş. ve Akın Tekstil A.Ş. şirketleri TMS 37 standartlarınca Kamuyu Aydınlatma Platformu'ndan alınan 2020 hesap dönemine ait finansal raporları ve dipnotları incelenmiş, şirketler karşılaştırılmış ve sonuç bölümünde ise bununla ilgili görüşlere yer verilmiştir.
In this study, the textile sector, which is one of the leading sectors in Turkey, is examined in terms of 'TAS 37 Provisions Contingent Liabilities and Contingent Assets Standard'. Together with that detailed information is supported with examples in order to have much more clarification about the subject of this study. The financial reports and financial footnotes for the 2020 accounting period obtained from the Public Disclosure Platform in accordance with TAS 37 standards for one of the leading and well-established companies in the textile sector that are Vakko Textile and Ready-Made Ind. Operations Inc., Mavi Giyim Ind. Trade and Corp. Inc. and Akın Textile Inc. are examined, also, the companies were compared and the opinions about these are included in the conclusion part.
In this study, the textile sector, which is one of the leading sectors in Turkey, is examined in terms of 'TAS 37 Provisions Contingent Liabilities and Contingent Assets Standard'. Together with that detailed information is supported with examples in order to have much more clarification about the subject of this study. The financial reports and financial footnotes for the 2020 accounting period obtained from the Public Disclosure Platform in accordance with TAS 37 standards for one of the leading and well-established companies in the textile sector that are Vakko Textile and Ready-Made Ind. Operations Inc., Mavi Giyim Ind. Trade and Corp. Inc. and Akın Textile Inc. are examined, also, the companies were compared and the opinions about these are included in the conclusion part.
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İşletme, Karşılıklar, Koşullu borçlar, Koşullu varlıklar, Business Administration, Provisions, Muhasebe standartları, Contingent liabilities, Contingent assets, Tekstil sektörü, Accounting standarts, Türkiye Muhasebe Standartları, Textile sector, Turkish Accounting Standarts, Türkiye Muhasebe Standartı 37, Turkish Accounting Standarts 37
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120