TFRS 1 ve tarım işletmelerinde ilk uygulama
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Date
2015
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Open Access Color
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Abstract
Çalışmanın gayesi ;Türkiye Finansal Raporlama Standartlarının uygulanması esnasında neler yapılması gerekir. Bu standart uygulamasında izlenmesi gereken yollar, yöntemler ve metodlar kanunlar çerçevesinde sağlanan istisna ve muafiyetler nelerdir. Standart uygulandığı işletmelerde ne gibi işlemler yapılması gerektiği üzerinde durulmuştur. Çalışmanın birinci bölümünde Uluslararası Muhasebe Standartları ve Finansal Raporlama Standartlarının gelişimi hakkında genel bilgiler yer verilmiştir. Finansal raporlamanın amacı ve nitelikleri, muhasebe standartlarında ölçüm ve değerlendirme konuları ele alınmıştır. Çalışmanın İkinci Bölümünde Türkiye Finansal Raporlama sistemi üzerinde ilk uygulama esasları üzerinde durulmuştur. TFRS 1'in amacı ve kapsamı, Mali tabloların TFRS ile uyum çalışması esnasında nasıl ve ne yapılması gerektiği belirtilmiştir. Çalışmanın son bölümünde ise, mali tablolar ile TFRS 1 örnek uygulaması yapılmıştır.
Turkey amine purpose of the implementation of Financial Reportnig Standard what should be done in one moment. These standarts apply in the paths to be follewed procedures and methods what are the exceptions and exemptions provided under the law.What applies business operations,such as the standard focues on the need to structure. In the first part of the study general information was provided on the development of international accounting and financial reporting standards. It was also covered the aim and features of the financial reporting as well as measurement and evaluation issues. The second part of the study was devoted to the first implementation principles of the Turkish Financial Reporting System (TFRS). It was determined working of financial statements in accordance with the TFRS 1. In the final part, case studies on financial statements and TFRS 1 were analyzed.
Turkey amine purpose of the implementation of Financial Reportnig Standard what should be done in one moment. These standarts apply in the paths to be follewed procedures and methods what are the exceptions and exemptions provided under the law.What applies business operations,such as the standard focues on the need to structure. In the first part of the study general information was provided on the development of international accounting and financial reporting standards. It was also covered the aim and features of the financial reporting as well as measurement and evaluation issues. The second part of the study was devoted to the first implementation principles of the Turkish Financial Reporting System (TFRS). It was determined working of financial statements in accordance with the TFRS 1. In the final part, case studies on financial statements and TFRS 1 were analyzed.
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İşletme, Standartlar, Business Administration, Tarım işletmeleri, Standards, Türkiye Finansal Raporlama Standardı, Agricultural enterprises, Turkish Financial Reporting Standards, İşletmeler, Businesses