TDHP bilanço kalemlerinin BOBİ FRS çerçevesinde işleyişinin ve uygulanabilirliğinin incelenmesi
Abstract
Türk Ticaret Kanunu'nda yapılan değişikliklerle birlikte bağımsız denetime tabi işletmeler bakımından TMS/TFRS veya BOBİ FRS uygulanması zorunluluğu doğmuştur. Kamu Gözetim Muhasebe ve Denetim Standartları Kurumu (KGK), BOBİ Finansal Raporlama Standartlarının (BOBİ FRS) bölümlerini ve içeriğini 29.07.2017 Tarihinde 30138 Sayılı Resmî Gazetede yayınlayıp, 01.01.2018 Tarihinden itibaren uygulanmasını öngörmüş ve 25.12.2018 Tarihinde Finansal Raporlama Standartlarına Uygun Taslak Hesap Planını yayınlamıştır. Bu çalışmada, Vergi Usul Kanunu ve Muhasebe Uygulama Genel Tebliğlerince kullanılan Tek Düzen Hesap Planı (TDHP) ile BOBİ FRS ve TFRS' ye uygun Taslak Hesap Planı Hesapları değerleme ve muhasebe işlemleri bakımından karşılaştırılıp aradaki farklılıklara değinilmiştir. Bu farklılıkların uyumlaştırılması için örnek yevmiye kayıtları ve VUK'a uygun Bilançonun BOBİ FRS'ye çevrilmesiyle aradaki farklılıklar net olarak ifade edilmesinin ardından uyumlaştırmak için önerilerde bulunulmuş ve Tek Düzen Hesap Planı'na bazı hesaplar eklenerek bir Tek Düzen Hesap Planı tavsiyesinde bulunulmuştur.
With the amendments made in the Turkish Commercial Code, the requirement of applying TMS / TFRS or BOBI FRS has emerged for companies subject to independent audit. The Public Oversight Accounting and Auditing Standards Authority (KGK) has published the sections and content of the BOBI Financial Reporting Standards (BOBI FRS) in the Official Gazette numbered 30138 on 29.07.2017 and enforced them as of 01.01.2018 and Draft Accounts Compliant with Financial Reporting Standards on 25.12.2018. He has published his plan. In this study, the Uniform Account Plan (TDHP) used by the Tax Procedure Law and the General Communiqué on Accounting Practice and the Draft Account Plan Accounts in accordance with the SME FRS and TFRS are evaluated in terms of valuation and accounting transactions and the differences are discussed. In order to harmonize these differences, suggestions were made to harmonize with the sample journal entries and the balance sheet in accordance with the VUK, and the differences between them were clearly expressed and some accounts were added to the Uniform Account Plan and a TDHP recommendation was made.
With the amendments made in the Turkish Commercial Code, the requirement of applying TMS / TFRS or BOBI FRS has emerged for companies subject to independent audit. The Public Oversight Accounting and Auditing Standards Authority (KGK) has published the sections and content of the BOBI Financial Reporting Standards (BOBI FRS) in the Official Gazette numbered 30138 on 29.07.2017 and enforced them as of 01.01.2018 and Draft Accounts Compliant with Financial Reporting Standards on 25.12.2018. He has published his plan. In this study, the Uniform Account Plan (TDHP) used by the Tax Procedure Law and the General Communiqué on Accounting Practice and the Draft Account Plan Accounts in accordance with the SME FRS and TFRS are evaluated in terms of valuation and accounting transactions and the differences are discussed. In order to harmonize these differences, suggestions were made to harmonize with the sample journal entries and the balance sheet in accordance with the VUK, and the differences between them were clearly expressed and some accounts were added to the Uniform Account Plan and a TDHP recommendation was made.
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Keywords
İşletme, Finansal raporlama standartları, Muhasebe standartları, Business Administration, Tek düzen hesap planı, Financial reporting standarts, Accounting standarts, Türkiye Finansal Raporlama Standardı, Uniform accounting plan, Türkiye Muhasebe Standartları, Turkish Financial Reporting Standards, Turkish Accounting Standarts, Vergi Usul Kanunu, Tax Procedural Code
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