Views
45
Downloands
13
Bünyesinde bulundukları işletmelerin büyüklükleri ve faaliyet alanları ne olursa olsun stoklar, tüm işletmeler için önemli bir finansal tablo kalemini oluşturmaktadır. Yürürlükte olan finansal raporlama çerçevelerine göre stokların ölçümü ve muhasebeleştirilmesinde bir takım farklılık ve benzerlikler bulunmaktadır. Çalışmada, halen yürürlükte olan Vergi Usul Kanunu / Muhasebe Sistemi Uygulama Genel Tebliği, Türkiye Muhasebe Standartları ve Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standartlarına göre stoklar, tanım ve kapsam, maliyetlerin belirlenmesi ve dönem sonu değerleme ilkeleri bakımından açıklanmış ve yürürlükteki düzenlemeler bakımından karşılaştırma yapılmıştır. Yapılan değerlendirme neticesinde, vade farkları, dönem sonu değerleme ve kapsamına göre maliyet hesaplama yöntemlerinin kullanımı açışından düzenlemeler arasında farklılıkların bulunduğu sonucuna ulaşılmıştır. Çalışmada, stoklara ilişkin muhasebeleştirme işlemleri, Kamu Gözetimi Muhasebe Denetim Standartları Kurumu tarafından yayımlanan “Muhasebe Standartlarına Uygun Hesap Planı Taslağı” esas alınarak yapılmıştır.
Regardless of the sizes and operations of the enterprises in which they are based, stocks form an important financial table for all enterprises. According to the current financial reporting frameworks, there are a number of differences and similarities in the measurement and accounting of stocks. In the study, the current Tax Procedure Act / Accounting System Application General Notice, according to the Turkish Accounting Standards and Financial Reporting Standards for large and medium-sized enterprises, stocks, definition and scope, determination of costs and period end assessment principles have been explained and compared in terms of applicable regulations. As a result of the assessment, the values differences, the period end assessment and the scope of the cost calculation methods from the use of the arrangements have been found to the conclusion that there are differences between the arrangements. In the study, the accounting processes relating to stocks were carried out on the basis of the "Project of Accounting Plan Compatible with Accounting Standards" published by the Public Supervision Accounting Standards Board.
Regardless of size and field of activity of the businesses they are involved in, stocks constitute an important financial statement item for all businesses. There are some differences and similarities in measurement and accounting of stocks according to the financial reporting frameworks in force. In this study, according to Tax Procedure Law, Turkey Accounting Standards and Financial Reporting Standard For Large and Medium-Sized Entities, stocks were explained in terms of definitions and scope, regulations in force which is still in force on, , determination of cost and year-end valuation principles, and comparisons were made in terms of current regulations. As a result of evaluation, it has been concluded that there are differences between regulations in terms of delay interests, year-end valuation and the use of cost calculation methods according to their scope. In study, the accounting transactions regarding the stocks were made on the basis of "Financial Reporting Standards Appropriate Account Plan Draft" published by the Public Oversight Accounting and Auditing Standards Authority.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
Article Detail 
Similar Articles
Download PDF
Journal Information
Listen Paper
Cite
Print This Page
Share
Mendeley
