Kur farklarının Vergi Usul Kanunu ve Türkiye Finansal Raporlama Standartları bakımından karşılaştırmalı analizi ve finansal tablolara etkisi
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2020
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Farklı ülkelerin muhasebe standartlarındaki farklılıklar sağlananfinansal bilgilerin mukayese edilmesini güç bir hale getirmiş, sermaye piyasalarında kaynak toplanması sürecinde ciddi sıkıntılara neden olmuş, milletlerarası şirket alım-satım ve birleşmelerinde güçlükler yaşanmasına sebebiyet vermiştir. Tüm bu olumsuzlukların yok edilmesi, değişikülkelerdeuygulanan muhasebe standartlarının birbiriyle uyumlu hale getirilmesini gerekli kılmıştır. Türkiye'de hissedarlara bilgi transferi TFRS ve TMS yöntemleri ile sağlanırken, devlete vergi kanunları ile bilgi aktarılmaktadır. Ancak TFRS ve TMS yöntemlerinde muhasebesel ilkeler genel manada benzer kabul edilse de, bu iki yöntemi vergi uygulamalarından ayıran önemli farklılıklar bulunmaktadır. Türkiye'de vergi politikaları devletin vergisel faydasını dikkate almaktadır. Muhasebe Standartlarının amacı ise kuruluşların finansal tablolarının güvenilir olması ve gerçeği yansıtacak şekilde sunulmasıdır. Bu durum standartlarla mevzuat arasında büyük farklılıklara yol açmıştır. Bu çalışmadakur farklarının Vergi Usul Kanunu ve Türkiye Finansal Raporlama Standartları bakımından karşılaştırmalı analizi ve finansal tablolara etkisi ele alınmaktadır. Çalışmada yabancı paraların muhasebeleştirilmesinde hangi kurun esas alınacağı, işletmelerin dövize dayalı işlemlerin muhasebe ilkeleri ve yabancı para biriminin çevrilmesine ilişkin işlemler ve hangi düzenlemelerin yapılacağı anlatılmaya çalışılmaktadır.
Differences in the accounting standards of different countries made it difficult to compare financial information provided, caused serious difficulties in the fund raising process in the capital markets, and caused difficulties in trading and mergers of international companies. Eliminating all these negativities made it necessary to harmonize the accounting standards applied in different countries. In Turkey, the transfer of information to shareholders Financial Reporting Standards (IFRS) and Turkey Accounting Standards (TAS) are satisfied with the method, information is transferred with state tax laws. However, although accounting principles are generally accepted similarly in TFRS and TMS methods, there are important differences that distinguish these two methods from tax applications. tax policies in Turkey takes into account the tax benefits of the state. The purpose of Accounting Standards is that the financial statements of organizations are reliable and presented in a way that reflects the truth. This has led to great differences between standards and legislation. This is what dry basis will be received in the accounting of be aimed at the Tax Procedure Law of the differences and Turkey Financial Reporting Standards in terms of comparative analysis and impact handled. Foreign currency financial statements, related party transactions the company of foreign-based operations of the reversal of accounting principles and foreign currency, and will be explained to be made which edits. Keywords: Exchange rate difference, TAS-21, Accounting Standard, Exchange Rate, Financial Reporting
Differences in the accounting standards of different countries made it difficult to compare financial information provided, caused serious difficulties in the fund raising process in the capital markets, and caused difficulties in trading and mergers of international companies. Eliminating all these negativities made it necessary to harmonize the accounting standards applied in different countries. In Turkey, the transfer of information to shareholders Financial Reporting Standards (IFRS) and Turkey Accounting Standards (TAS) are satisfied with the method, information is transferred with state tax laws. However, although accounting principles are generally accepted similarly in TFRS and TMS methods, there are important differences that distinguish these two methods from tax applications. tax policies in Turkey takes into account the tax benefits of the state. The purpose of Accounting Standards is that the financial statements of organizations are reliable and presented in a way that reflects the truth. This has led to great differences between standards and legislation. This is what dry basis will be received in the accounting of be aimed at the Tax Procedure Law of the differences and Turkey Financial Reporting Standards in terms of comparative analysis and impact handled. Foreign currency financial statements, related party transactions the company of foreign-based operations of the reversal of accounting principles and foreign currency, and will be explained to be made which edits. Keywords: Exchange rate difference, TAS-21, Accounting Standard, Exchange Rate, Financial Reporting
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İşletme, Finansal analiz, Finansal raporlama, Finansal raporlama standartları, Business Administration, Finansal tablolar, Financial analysis, Kur farkı, Financial reporting, Financial reporting standarts, Muhasebe standartları, Financial statements, Rate of change differences, Türkiye Finansal Raporlama Standardı, Accounting standarts, Türkiye Muhasebe Standartları, Turkish Financial Reporting Standards, Turkish Accounting Standarts, Vergi Usul Kanunu, Tax Procedural Code
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66