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Türkiye’de ulusal muhasebe sistemi denildiğinde üç temel düzenlemeden bahsetmek mümkündür. Bunlar Türkiye Muhasebe Sistemi Uygulamaları Genel Tebliği, Türkiye Muhasebe/Finansal Raporlama Standartları ve 01.01.2018 tarihinden bu yana uygulanmaya başlanan Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı’dır. Bu düzenlemelerin tamamının amacı doğru, anlaşılabilir, ihtiyaca uygun ve karşılaştırılabilir finansal raporlar sunmaktır. Bu bağlamda ilgili düzenlemelere yol gösteren ve kalbini oluşturan bölümler, bir kavramsal çerçevenin çizildiği ve finansal tabloların sunuluşuna ilişkin ilkelerin yer aldığı bölümlerdir. Dolayısıyla çalışmada bu bölümler Muhasebe Uygulamaları Genel Tebliği, Türkiye Muhasebe/Finansal Raporlama Standartları ve Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı kapsamında karşılaştırılarak analiz edilmiş farklılık ve benzerlikler ortaya konulmuştur.
When called the national accounting system in Turkey it is possible to talk about three basic regulations. These are General Communique on Accounting System Application, Turkish Accounting Standards and Financial Reporting Standards and Financial Reporting Standard for Large and Medium Size Enterprises which has been implemented since 01.01.2018. The aim of all these regulations is to provide accurate, comprehensible, tailored and comparable financial reports. In this context, the sections that guide the relevant regulations and form the heart, are the sections in which a conceptual framework is drawn and contains the principles of the financial statements. Thro
When called national accounting system in Turkey it is possible to talk about three basic regulations. These are General Communique on Accounting System Application, Turkish Accounting Standards and Financial Reporting Standards and Financial Reporting Standard for Large and Medium Size Enterprises which has been implemented since 01.01.2018. The aim of all these regulations is to provide accurate, comprehensible, tailored and comparable financial reports. In this context, the sections that guide the relevant regulations and form the heart, are the sections in which a conceptual framework is drawn and contain the principles of the financial statements.Therfore in this study, The General Communiqué on Accounting Practices, Turkish Accounting/Financial Reporting Standards and Financial Reporting Standards For Large And Medium-Sized Enterprises have been compared and analysed of differences and similarities have been revealed.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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