Ar-ge harcamalarının finansal tablolara yansıtılmasının karşılaştırmalı incelenmesi ve örnek uygulama
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2020
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Ar-Ge Faaliyetleri ile ilgili çalışma yapan veya yapacak olan kesimlere yol gösterici olması için hazırlanan bu çalışma, Ar-Ge faaliyetleri uygulaması hakkında bilgi vermeyi, ülkemizde Ar-Ge faaliyetlerinin ne düzeyde olduğu ve ne yöne doğru ilerleme gösterdiğini ifade etmeyi amaçlamaktadır. Çalışmada öncelikle Ar-Ge faaliyetinin ne olduğu, hangi harcamaları kapsadığı ve nasıl muhasebeleştirildiği, devlet tarafından sağlanan teşvikler konusunda bilgi verilmiş olup örnekler ile açıklanmıştır. Aynı zamanda Ar-Ge faaliyetine konu olan harcamaların VUK, TFRS/TMS ve BOBİ FRS açısından nasıl değerlendirildiği sandarttaki düzenlemelere uygun olarak açıklanmıştır. Konunun daha iyi anlaşılabilmesi için verilen bir örneğin, hem VUK hem de Finansal Raporlama Standartları tarafından nasıl ele alındığı değerlendirilerek karşılaştırma yapılmıştır. Ar-Ge faaliyetleri sonucu teknoloji ve yenilik bazlı, katma değer yaratan ürünlerin oluşturulması, işletmeye içinde bulunduğu piyasada söz sahibi olması açısından önem arz ederken, ülkemizin uluslararası rekabet platformunda gelişmiş ve sürdürülebilir konumu için ülke ekonomisine önemli derecede katkı sağlamaktadır.
This study, which is prepared to be a guide for the people who are working or will do related studies, aims to give information about the implementation of R&D activities and to express the level of R&D activities in our country and to which direction they are progressing. In the study, firstly, information is given about what R&D activity is, what expenses it covers and how it is accounted for, the incentives provided by the government and these information is explained with examples. At the same time, how the expenditures subject to R&D activities are evaluated in terms of VUK, TFRS/TMS and BOBI FRS is explained in accordance with the standard regulations. For a better understanding of the subject, a comparison was made by evaluating how a given example was handled by both VUK and Financial Reporting Standards. The creation of products based on technology and innovation and creating added value as a result of R&D activities is important in terms of having a voice in the market in which the company operates, also R&D activities contribute significantly to the country's economy for its developed and sustainable position in the international competition platform of our country.
This study, which is prepared to be a guide for the people who are working or will do related studies, aims to give information about the implementation of R&D activities and to express the level of R&D activities in our country and to which direction they are progressing. In the study, firstly, information is given about what R&D activity is, what expenses it covers and how it is accounted for, the incentives provided by the government and these information is explained with examples. At the same time, how the expenditures subject to R&D activities are evaluated in terms of VUK, TFRS/TMS and BOBI FRS is explained in accordance with the standard regulations. For a better understanding of the subject, a comparison was made by evaluating how a given example was handled by both VUK and Financial Reporting Standards. The creation of products based on technology and innovation and creating added value as a result of R&D activities is important in terms of having a voice in the market in which the company operates, also R&D activities contribute significantly to the country's economy for its developed and sustainable position in the international competition platform of our country.
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İşletme, Araştırma-geliştirme, Araştırma-geliştirme harcamaları, Finansal raporlama standartları, Business Administration, Research-development, Finansal tablolar, Research-development expenditures, Financial reporting standarts, Türkiye Finansal Raporlama Standardı, Financial statements, Türkiye Muhasebe Standartları, Turkish Financial Reporting Standards, Turkish Accounting Standarts, Vergi Usul Kanunu, Tax Procedural Code