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  Citation Number 2
 Views 63
 Downloands 18
FİNANSAL RAPORLAMA STANDARTLARINA UYGUN HESAP PLANI TASLAĞI’NDAKİ HİZMET ÜRETİM MALİYETİ HESAPLARININ İNCELENMESİ VE TEKDÜZEN HESAP PLANI İLE KARŞILAŞTIRILMASI
2020
Journal:  
Finans Ekonomi ve Sosyal Araştırmalar Dergisi
Author:  
Abstract:

Kamu Gözetimi Muhasebe ve Denetim Standartları Kurulu, 25 Aralık 2018 tarihindeki duyurusu ile bilanço usulüne göre defter tutan teşebbüs ve işletmelerin finansal durumu ve faaliyet sonuçlarını sağlıklı ve güvenilir bir biçimde geçerli finansal raporlama çerçevesine göre izlemesini ve finansal tablolarını geçerli finansal raporlama çerçevesine uygun olarak hazırlamasını sağlayan bir muhasebe sistemi kurmasında esas alabilecekleri Finansal Raporlama Standartlarına Uygun Hesap Planı oluşturmayı amaçlayan taslak hesap planı yayınlamıştır. Bu hesap planı taslağı ile Hizmet Üretim İşletmelerinin maliyetlerinin izlenmesinde Muhasebe Sistemi Uygulama Genel Tebliği Tekdüzen Hesap Planı’ndaki hizmet üretim hesaplarında önemli değişikler yapılmıştır. Çalışmamızda, KGK tarafından oluşturulan Finansal Raporlama Standartlarına Uygun Hesap Planı Taslağı’ndaki Hizmet Üretim Maliyeti hesapları incelenmiş, Muhasebe Sistemi Uygulama Genel Tebliği’ndeki Tekdüzen Hesap Planı’ndaki Hizmet Üretim Maliyeti hesapları ile karşılaştırılmış ve uygulamalara yer verilmiştir.

Keywords:

Financial Reporting Standards in Accounting Plan Proposal Service Production Quality Accounts Review and Acceptance with the Accounts Plan
2020
Author:  
Abstract:

The Board of Public Supervisory Accounting and Audit Standards published a draft accounting plan with the aim of creating an accounting plan that can be based on the financial reporting standards and the financial situation and the outcomes of the operations in a healthy and reliable manner in accordance with the current financial reporting framework and the financial reporting framework in accordance with the current financial reporting framework. This account plan draft with the monitoring of the costs of the Service Production Companies Accounting System Application General Notification of the Service Production Plan has made significant changes in the account of the Service Production. In our study, the accounting costs of service in the draft accounting plan in accordance with the Financial Reporting Standards created by KGK were examined, compared with the accounting costs of service in the Single Accounting Plan in the Accounting System Application General Notice and included in the applications.

Keywords:

0
2020
Author:  
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Finans Ekonomi ve Sosyal Araştırmalar Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 408
Cite : 1.476
2023 Impact : 0.257
Finans Ekonomi ve Sosyal Araştırmalar Dergisi