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TÜRK MUHASEBE HUKUKU ÇERÇEVESİNDE DEVLET TEŞVİKLERİNİN MUHASEBELEŞTİRİLMESİ VE RAPORLANMASI

2008

Journal:

Trends in Business and Economics

Author:

Abstract:

Devlet teşviklerini muhasebeleştirme yöntemine ilişkin iki genel yaklaşım bulunmaktadır: Sermaye yaklaşımı ve gelir yaklaşımı. Türk Muhasebe Hukuku’nda gelir yaklaşımı benimsenmiştir. Gelir yaklaşımı çerçevesinde, varlıklara ve gelire ilişkin devlet teşviklerinin muhasebeleştirilmesi ve raporlanması ile ilgili iki alternatif yöntem vardır: Brüt yöntem ve net yöntem. Her iki yöntemin faaliyet sonucu üzerine etkisi aynı olmaktadır.

Keywords:

accounting and reporting of government incentives in the framework of turkish accounting law

2008

Journal:

Trends in Business and Economics

Author:

Abstract:

there are two general approaches for accounting method of government incentives, capital approach and income approach in turkish accounting law, the revenue approach is adopted within the framework of the approach of income, there are two alternative methods related to accounting and reporting of government incentives related to assets and income, gross methods and clear methods are the same as the impact of both methods on the basis of activity

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Trends in Business and Economics

Field : Sosyal, Beşeri ve İdari Bilimler

Journal Type : Uluslararası

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TÜRK MUHASEBE HUKUKU ÇERÇEVESİNDE DEVLET TEŞVİKLERİNİN MUHASEBELEŞTİRİLMESİ VE RAPORLANMASI

2008

Journal:

Trends in Business and Economics

Author:

Abstract:

Keywords:

accounting and reporting of government incentives in the framework of turkish accounting law

2008

Journal:

Trends in Business and Economics

Author:

Abstract:

Keywords:

Citation Owners

Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.

Similar Articles

Trends in Business and Economics

Metrics

User Guide

Menu

Mendeley

Endnote

TÜRK MUHASEBE HUKUKU ÇERÇEVESİNDE DEVLET TEŞVİKLERİNİN MUHASEBELEŞTİRİLMESİ VE RAPORLANMASI

2008

Journal:

Trends in Business and Economics

Author:

Abstract:

Keywords:

accounting and reporting of government incentives in the framework of turkish accounting law

2008

Journal:

Trends in Business and Economics

Author:

Abstract:

Keywords:

Citation Owners

Attention! To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus AccessIf you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.

Similar Articles

Trends in Business and Economics

Metrics

Attention!
To view citations of publications, you must access Sobiad from a Member University Network. You can contact the Library and Documentation Department for our institution to become a member of Sobiad.

Off-Campus Access
If you are affiliated with a Sobiad Subscriber organization, you can use Login Panel for external access. You can easily sign up and log in with your corporate e-mail address.