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Vergi Usul Kanunu (VUK), muhasebenin vergi çerçevesinde gelişmesine katkıda bulunmuştur. 2012 yılında yayımlanan yeni Türk Ticaret Kanunu ile birlikte muhasebenin salt vergi için değil, gerçeğe uygun, ihtiyaca uygun, karşılaştırılabilir bilgi üretmesine yönelik önemli adımlar atılmıştır. Bu adımlardan biri de bağımsız denetim yaptırma zorunluluğuna sahip olup tam set finansal raporlama standartlarını uygulamak zorunda olmayan büyük ve orta büyük işletmelerin finansal tabloları için geçerli olan finansal raporlama standardıdır. Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) 01.01.2018 tarihi ve sonrasında başlayan hesap dönemlerinde uygulanmak üzere yürürlüğe girmiştir. Bu çalışmanın amacı, finansal varlıkların sınıflandırılmasını, ölçülmesini ve muhasebeleştirilmesini VUK ve BOBİ FRS’ye göre incelemek ve bunlar arasındaki farkları ve benzerlikleri belirlemektir. Bu amaç doğrultusunda ilk olarak finansal varlıklara ilişkin hükümler VUK ve BOBİ FRS’ye göre ayrı ayrı incelenmiş, daha sonra ise konu örnek olay çalışması yöntemine göre açıklanmıştır.
Tax Procedure Law (VUK in Turkish abbreviation) contributed to the development of accounting within the framework of taxation. With the new Turkish Commercial Code published in 2012, important steps have been taken for relevance, fair, and comparable accounting information which is reveal that accounting information is not just for tax purposes.One of these steps is the financial reporting standard that is valid in the financial statements of large and medium-sized entities that have to carry out independent audits and do not have to apply the full set of Financial Reporting Standards. Financial Reporting Standards for Large and Medium-Sized Entities (BOBI FRS in Turkish abbreviation), has been put into effect for the accounting periods starting on or after 01 January 2018. The objective of this study is to examine the classification, measurement and accounting of financial assets according to the VUK and the BOBI FRS and to determine the differences and similarities between them. For this objective, at first, financial assets have been examined individually according to VUK and BOBI FRS and then the subject has been explained through examples.
Tax Procedure Law (VUK in Turkish abbreviation) contributed to the development of accounting within the framework of taxation. With the new Turkish Commercial Code published in 2012, important steps have been taken for relevance, fair, and comparable accounting information which is reveal that accounting information is not just for tax purposes.One of these steps is the financial reporting standard that is valid in the financial statements of large and medium-sized entities that have to carry out independent audits and do not have to apply the full set of Financial Reporting Standards. Financial Reporting Standards for Large and Medium Sized Entities (BOBİ FRS in Turkish abbreviation), has been put into effect for the accounting periods starting on or after 01 January 2018. The objective of this study is to examine the classification, measurement and accounting of financial assets according to the VUK and the BOBİ FRS and to determine the differences and similarities between them. For this objective, at first, financial assets have been examined individually according to VUK and BOBİ FRS and then the subject has been explained through examples.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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