Özet:

The development agencies aim to reduce regional inequalities and ensure regional development. For this purpose, it offers support in the form of financial support through direct financing support, interest support and technical support programs. The aim of this study is to examine the accounting of development agency supports under the Accounting System Application General Notices (MSUGT) and the Financial Reporting Standard (BOBI FRS) for large and medium-sized enterprises. In this context, the financial support provided by the development agency to private and public institutions in the context of financial support as a result of the project proposal call, has been examined by the example method of event. In MSUGT and BOBI FRS, the income approach is adopted in the accounting of state incentives, in BOBI FRS, state incentives are classified as conditional and unconditional and accounted with this classification. The study found that the financial support provided by the development agency was received due to the unconditional support in the period that it was registered in the direct income account within the MSUGT and BOBI FRS. Furthermore, the accounts used in both accounting systems are different, but it has been found that supports are assessed as income from the main activities.

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