TFRS 15 müşteri sözleşmelerinden hasılat standardına göre bulut hizmetlerin hasılatlarının tanınması ve muhasebeleştirilmesi
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2021
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Bilgi çağının en önemli argümanlarından olan teknolojinin gelişmesiyle dünya küresel bir kasaba haline gelmiştir. Bunun sonucu olarak daha fazla iletişim ağı gerekmekte ve kişisel ve kurumsal anlamda ihtiyaca uygun yazılımlar üretilmektedir. Bu yazılımlar, kurumların faaliyetlerini bir adım daha ileriye götürmesini sağlayan bulut yazılımlardır. Bu hizmetler dünya çapında, ülke sınırı tanımadan kullanıcılara sunulmaktadır. Bulut hizmetleri sağlayıcısının elde etmiş olduğu hasılatın tanınması gerekmektedir. Bulut hizmetlerinden elde edilen hasılatın uluslararası finansal raporlama standartlarına ve bu konuda yetkin kuruluşların belirlemiş olduğu çerçevelere göre belirlenip finansal tablolara alınması büyük önem arz etmektedir. Bu çalışmada bulut hizmetlerinin tanımı, kapsamı, kullanıcılara sağladıkları faydalar, küresel en değerli bulut hizmet sağlayıcısı şirketleri ve pazarladıkları bulut hizmet türlerinin ne olduğu, satışının nasıl yapıldığı, mesafeli satış sözleşmesi ve bu şirketlerin yapmış oldukları bulut hizmet sözleşmelerinin koşulları araştırılmıştır. Bulgularına göre bulut hizmet satış dinamiklerinde en sık karşılaşılan durumlara örnekler verilerek hasılatın, TFRS 15 Müşteri Sözleşmelerinden Hasılat Standardına göre tanınması açıklanmıştır. Devamında standarda uygun taslak hesap planındaki uygun hesaplar bildirilmiş ve bu hesaplar kullanılarak muhasebe kayıtları gerçekleştirilmiştir.
With the development of technology, which is one of the most important arguments of the information age, the world has become a global town. As a result, more communication networks are required and software are being produced suitable for personal and institutional needs. These software are cloud software that enable institutions to take their activities one step further. These services are offered to users worldwide, regardless of borders. The revenue generated by the cloud services provider must be recognized. It is of great importance that the revenue obtained from cloud services is determined according to the international financial reporting standards and the frameworks determined by the competent institutions in this field . In this study, the definition and scope of cloud services, the benefits they provide to users, the most valuable global cloud service provider companies and the types of cloud services they market, how they are sold, the distance sales contract and the conditions of the cloud service contracts made by these companies have been investigated. According to the findings, the recognition of revenue according to TFRS 15 Standarts of Revenue from Customer Contracts is explained by giving examples of the most common situations in cloud service sales dynamics. Subsequently, the appropriate accounts in the draft chart of accounts in accordance with the standard were reported and accounting records were made using these accounts.
With the development of technology, which is one of the most important arguments of the information age, the world has become a global town. As a result, more communication networks are required and software are being produced suitable for personal and institutional needs. These software are cloud software that enable institutions to take their activities one step further. These services are offered to users worldwide, regardless of borders. The revenue generated by the cloud services provider must be recognized. It is of great importance that the revenue obtained from cloud services is determined according to the international financial reporting standards and the frameworks determined by the competent institutions in this field . In this study, the definition and scope of cloud services, the benefits they provide to users, the most valuable global cloud service provider companies and the types of cloud services they market, how they are sold, the distance sales contract and the conditions of the cloud service contracts made by these companies have been investigated. According to the findings, the recognition of revenue according to TFRS 15 Standarts of Revenue from Customer Contracts is explained by giving examples of the most common situations in cloud service sales dynamics. Subsequently, the appropriate accounts in the draft chart of accounts in accordance with the standard were reported and accounting records were made using these accounts.
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İşletme, Bulut bilişim, Hasılat, Business Administration, Muhasebe, Cloud computing, Revenue, Muhasebe kayıtları, Accounting, Müşterilerle yapılan sözleşmelerden doğan hasılat standartı, Accounting records, Standard of revenue arising from contracts with customers, Türkiye Finansal Raporlama Standardı, Turkish Financial Reporting Standards