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Stoklar işletmelerin satmak veya faaliyetlerinde kullanmak üzere işletmede tuttukları hammadde, malzeme, mamul ve ticari mallardır. Henüz hasılat elde edilmemiş hizmet üretim maliyetleri de stok olarak değerlendirilebilir. Ülkemizde muhasebe uygulamaları Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları, Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standartları ve Muhasebe Sistemi Uygulama Genel Tebliğleri / Vergi Usul Kanunu doğrultusunda yapılmaktadır. Bu çalışmada stokların varlıklar arasına alınması, raporlama dönemlerinde değerlemesi, finansal tablolarda sunum ve açıklamaları konuları üç düzenlemeye göre incelenmiştir. Belirtilen durumlar her üç uygulamaya göre açıklanmış ve aralarındaki farklar ortaya konulmuştur. Söz konusu farklar stok maliyetlerinin belirlenmesi, stokların dönem sonu değerlemeleri ve muhasebe kayıtlarına alınmalarında ortaya çıkmaktadır. Ayrıca standartlar ve Vergi Usul Kanunu hükümleri doğrultusunda yapılan işlemlerin uyumlaştırılması konuları ele alınmıştır.
Inventories are raw materials, materials, products and commercial goods held by the enterprises in order to sell or use them in their activities. Service production costs which have not yet yielded revenue can also be considered as inventory. Accounting practices are made in accordance with Turkish Accounting Standards / Turkish Financial Reporting Standards, Financial Reporting Standard for Large and Medium sized Entities and General Communiques on Accounting System Application Turkish Tax Procedure Law in our country. In this study, taking inventories among the assets, valuation in the reporting periods, presentation and explanations in the financial statements according to the three regulations are examined. The stated cases are explained according to all three regulations, and the differences between them are presented. These differences arise from the determination of inventory costs, end-of-year valuation of inventory, and recognition. Furthermore, the accommodation of the procedures in line with the standards and the provisions of the Turkish Tax Procedure Law were addressed.
Inventories are raw materials, materials, products and commercial goods held by the enterprises in order to sell or use them in their activities. Service production costs which have not yet yielded revenue can also be considered as inventory. Accounting practices are made in accordance with Turkish Accounting Standards / Turkish Financial Reporting Standards, Financial Reporting Standard for Large and Medium sized Entities and General Communiques on Accounting System Application Turkish Tax Procedure Law in our country. In this study, taking inventories among the assets, valuation in the reporting periods, presentation and explanations in the financial statements according to the three regulations are examined. The stated cases are explained according to all three regulations, and the differences between them are presented. These differences arise from the determination of inventory costs, end-of-year valuation of inventory, and recognition. Furthermore, the accommodation of the procedures in line with the standards and the provisions of the Turkish Tax Procedure Law were addressed.
Field : Ziraat, Orman ve Su Ürünleri; Spor Bilimleri
Journal Type : Uluslararası
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