Mert, HüseyinMert, HuseyinBas, EceMuhasebe ve Denetim / Accounting and Auditing2024-05-252024-05-25201602459-076210.17261/Pressacademia.2016118681https://doi.org/10.17261/Pressacademia.2016118681https://hdl.handle.net/20.500.14517/178The term "Factoring Operations" stand for a financial service which guarantees and performs collection of debt that emerges from domestic or international forward sales of the applicant company. These Operations start off with the internal assessment and acceptance procedures of the debt, which leads to the factoring company to takeover the debt collection role. In this context, the revenue constituents obtained by the factoring company should be booked in compliance with the Turkish Accounting Standards No:18.. Since IAS 18 "Revenue" requires the revenue to be booked at fair value, late interest revenues which result from forward sales need to be differentiated from the sales revenue and booked as interest revenue. This paper examines revenue bookkeeping methods according to accounting standards by considering the factoring sector.trinfo:eu-repo/semantics/openAccessRevenueTurkish Accounting Standard (TAS)revenue and interest detection methodsConference Object2595609WOS:000460870800060