{"id":4871,"date":"2020-01-22T23:22:08","date_gmt":"2020-01-22T20:22:08","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=4871"},"modified":"2020-01-24T18:18:26","modified_gmt":"2020-01-24T15:18:26","slug":"comparison-of-the-financial-reporting-standard-for-small-and-micro-businesses-with-bobi-frs-and-tax-practices-in-turkey-and-general-evaluation","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/comparison-of-the-financial-reporting-standard-for-small-and-micro-businesses-with-bobi-frs-and-tax-practices-in-turkey-and-general-evaluation","title":{"rendered":"K\u00fc\u00e7\u00fck ve Mikro \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 Tasla\u011f\u0131\u2019n\u0131n BOB\u0130 FRS ve Vergi Uygulamalar\u0131m\u0131z \u0130le Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 ve Genel De\u011ferlendirme"},"content":{"rendered":"

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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nK\u00fc\u00e7\u00fck ve Mikro \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 Tasla\u011f\u0131\u2019n\u0131n BOB\u0130 FRS ve Vergi Uygulamalar\u0131m\u0131z \u0130le Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 ve Genel De\u011ferlendirme<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\n\u00dcmit G\u00fccenme Gen\u00e7o\u011flu<\/td>\n<\/tr>\n
Cilt:<\/td>\n11<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n1<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2020<\/td>\n<\/tr>\n
Sayfa:<\/td>\n187-199<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2020.244<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
\u00dclkemizde 1994 y\u0131l\u0131ndan bu yana yasal kay\u0131tlar i\u00e7in kullan\u0131lan Muhasebe Sistemi Uygulama Genel Tebli\u011fleri (MSUGT) kapsam\u0131ndaki d\u00fczenlemeler ve vergi kanunlar\u0131m\u0131zdaki de\u011ferleme \u00f6l\u00e7\u00fcleri ile haz\u0131rlanan finansal tablolar, Uluslararas\u0131 Finansal Raporlama Standartlar\u0131\u2019n\u0131n (TFRS) gereklerini kar\u015f\u0131lamamaktad\u0131r. Ba\u011f\u0131ms\u0131z muhasebe denetimine tabi olan Kamu Yarar\u0131n\u0131 \u0130lgilendiren Kurulu\u015flar taraf\u0131ndan TFRS\u2019ler, di\u011ferleri ise TFRS\u2019ler ile uyumlu olan B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131\u2019na g\u00f6re raporlama yapmaktad\u0131r. Denetim kapsam\u0131 d\u0131\u015f\u0131ndaki i\u015fletmelerin de bu standartlar ile uyumlu ancak MSUGT ve vergi d\u00fczenlemelerimize daha yak\u0131n bir raporlama \u00e7er\u00e7evesini kullanmas\u0131, b\u00f6ylece denetim kapsam\u0131 d\u0131\u015f\u0131ndaki i\u015fletmelerin de bilgi ama\u00e7l\u0131 finansal raporlama yapmas\u0131 amac\u0131yla Kamu G\u00f6zetimi Kurumu taraf\u0131ndan \u201cK\u00fc\u00e7\u00fck ve Mikro \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 (K\u00dcM\u0130 FRS)\u201d i\u00e7in taslak haz\u0131rlanm\u0131\u015ft\u0131r. Standartlara g\u00f6re haz\u0131rlanan finansal tablolar, vergi matrah\u0131n\u0131n tespiti amac\u0131yla de\u011fil, Devlet d\u0131\u015f\u0131nda i\u015fletmenin di\u011fer payda\u015flar\u0131na i\u015fletme hakk\u0131nda ger\u00e7e\u011fe uygun, kar\u015f\u0131la\u015ft\u0131r\u0131labilir ve ihtiyaca uygun bilgileri sa\u011flama amac\u0131yla haz\u0131rlanmaktad\u0131r. Bu tablolardaki bilgiler ile i\u015fletme y\u00f6neticilerinin ve di\u011fer payda\u015flar\u0131n\u0131n rasyonel kararlar almas\u0131n\u0131n sa\u011flanmas\u0131, b\u00f6ylece i\u015fletmenin rekabet g\u00fcc\u00fcn\u00fcn art\u0131r\u0131lmas\u0131 ama\u00e7lanmaktad\u0131r. Bu \u00e7al\u0131\u015fman\u0131n amac\u0131, \u00fclkemizde bilgi ama\u00e7l\u0131 finansal raporlama anlay\u0131\u015f\u0131n\u0131n yerle\u015fmesine b\u00fcy\u00fck katk\u0131 sa\u011flayacak olan K\u00dcM\u0130 FRS\u2019nin, TFRS\u2019lerin daha sade ve \u00fclkemize \u00f6zg\u00fc uygulamas\u0131 olan BOB\u0130 FRS ve vergi uygulamalar\u0131m\u0131z ile kar\u015f\u0131la\u015ft\u0131r\u0131larak a\u00e7\u0131klanmas\u0131d\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nK\u00fc\u00e7\u00fck ve Mikro \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131, Finansal Raporlama Standartlar\u0131, Faydal\u0131 Finansal Bilgi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M48<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: K\u00fc\u00e7\u00fck ve Mikro \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 Tasla\u011f\u0131\u2019n\u0131n BOB\u0130 FRS ve Vergi Uygulamalar\u0131m\u0131z \u0130le Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 ve Genel De\u011ferlendirme Yazar(lar): \u00dcmit G\u00fccenme Gen\u00e7o\u011flu Cilt: 11 Say\u0131: 1 Y\u0131l: 2020 Sayfa: 187-199 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2020.244 \u00d6z \u00dclkemizde 1994 y\u0131l\u0131ndan bu yana yasal kay\u0131tlar i\u00e7in […]<\/p>\n

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