Özet:

The key performance indicator of the company's operations is the period's net profit or loss on the financial statements. The calculation of this amount in a fair way is important for all stakeholders of the company as it reflects the company's performance in a fair way and affects the dividends to be distributed to the shareholders. In order to reach the net profit of the period, it is necessary to correctly and realistically determine the amount of tax that companies will pay. The concept of deferred tax arises when the profits (taxable profit) that the tax legislation takes into consideration and the profit figures that result from applying Accounting Standards are different from each other. The total tax impact that will be calculated when the company achieves the net profit for the period becomes more realistic and comparable with the deferred tax concept introduced by the Income Tax Standard. In this study, it was aimed to put forward the importance of deferred taxation that enables companies to evaluate their actual performance. For this purpose, the financial statements of the companies included in Borsa Istanbul 30 index are analyzed by content analysis method between 2008 and 2015 and it is revealed how the deferred tax is included in the companies' financial statements and how they affect the net profit and the period profit over time.

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