Özet:

In today's increasingly competitive conditions, technology and product development studies have become an inevitable situation for enterprises. Technology and product development activities; either as a transfer of a new technology, or as production. The important point here is that the new technology or the product can be developed and produced in their own way. This production is shaped and accelerated as a result of the research and development activities conducted by the enterprises. Research and development activities have a great place in the development of societies and quality of life. Research and development spending and subsides, both directly and indirectly in our country, have been increasing over the recent years.The aim of the study is a comparative examination of the applications related to accounting of R&D expenditures with an increasing portion in the corporate budgets in accordance with Tax Legislation, other regulations in force on R & D, Uniform Accounting System and Turkish Accounting Standard No.38 and to produce solutions to the problems encountered in implementation by determining the similarities and differences among the regulations. Gap analysis method is used in the study

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