{"id":5101,"date":"2020-07-19T23:26:20","date_gmt":"2020-07-19T20:26:20","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=5101"},"modified":"2020-07-23T01:29:27","modified_gmt":"2020-07-22T22:29:27","slug":"comparison-of-tfrs-bobi-frs-kumi-frs-and-general-communique-on-application-of-accounting-system-msugt-in-terms-of-tangible-fixed-assets-and-depreciation","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/comparison-of-tfrs-bobi-frs-kumi-frs-and-general-communique-on-application-of-accounting-system-msugt-in-terms-of-tangible-fixed-assets-and-depreciation","title":{"rendered":"Maddi Duran Varl\u0131klar ve Amortismanlar A\u00e7\u0131s\u0131ndan TFRS, BOB\u0130 FRS, K\u00dcM\u0130 FRS Tasla\u011f\u0131 ve MSUGT’daki Uygulamalar\u0131n Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131"},"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>\nMaddi Duran Varl\u0131klar ve Amortismanlar A\u00e7\u0131s\u0131ndan TFRS, BOB\u0130 FRS, K\u00dcM\u0130 FRS Tasla\u011f\u0131 ve MSUGT’daki Uygulamalar\u0131n Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nAlp Ayta\u00e7, \u00dcmit G\u00fccenme-Gen\u00e7o\u011flu<\/td>\n<\/tr>\n
Cilt:<\/td>\n11<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n3<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2020<\/td>\n<\/tr>\n
Sayfa:<\/td>\n753-767<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2020.280<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Maddi duran varl\u0131klar, bilan\u00e7olar\u0131n aktifinde \u00f6nemli bir paya sahiptir ve maddi duran varl\u0131klar\u0131n maliyet, de\u011ferleme ve amortismanlar\u0131n do\u011fru bir \u015fekilde hesaplanmas\u0131, finansal tablolar\u0131n do\u011fru bilgi vermesi a\u00e7\u0131s\u0131ndan son derece \u00f6nemlidir. Maddi duran varl\u0131klarla ilgili T\u00fcrkiye Finansal Raporlama Standartlar\u0131 (TFRS), B\u00fcy\u00fck ve Orta Boy \u0130\u015flemeler i\u00e7in Finansal Raporlama Standard\u0131 (BOB\u0130 FRS), K\u00fc\u00e7\u00fck ve Mikro \u0130\u015fletmeler i\u00e7in Finansal Raporlama Standard\u0131 (K\u00dcM\u0130 FRS) ve Muhasebe Sistemi Uygulama Genel Tebli\u011fi (MSUGT) ile vergi uygulamalar\u0131nda d\u00fczenlemeler mevcuttur. Standartlar\u0131 ve mevzuat h\u00fck\u00fcmlerini tarayarak ger\u00e7ekle\u015ftirilen bu \u00e7al\u0131\u015fman\u0131n amac\u0131, farkl\u0131 raporlama \u00e7er\u00e7evelerini olu\u015fturan bu d\u00fczenlemeleri kar\u015f\u0131la\u015ft\u0131rarak, benzer ve farkl\u0131 y\u00f6nlerini tespit etmektir. Ayr\u0131ca standartlar ile MSUGT uygulamalar\u0131nda kullan\u0131lan vergi d\u00fczenlemelerimiz aras\u0131ndaki farkl\u0131l\u0131k ve benzerliklerin vurgulanmas\u0131 ile literat\u00fcre ve uygulamalara katk\u0131 sa\u011flanmas\u0131 \u00e7al\u0131\u015fman\u0131n ama\u00e7lar\u0131 aras\u0131nda yer almaktad\u0131r. Maddi duran varl\u0131klar ve amortismanlar ile ilgili d\u00fczenlemelerde, TFRS, BOB\u0130 FRS ve K\u00dcM\u0130 FRS tasla\u011f\u0131 \u00e7er\u00e7evesinde bir\u00e7ok konuda uyum varken, bor\u00e7lanma maliyetleri ve vade fark\u0131 ayr\u0131\u015ft\u0131rmas\u0131 konusunda farkl\u0131l\u0131klar\u0131n oldu\u011fu tespit edilmi\u015ftir. Ayr\u0131ca bilgi ama\u00e7l\u0131 raporlama sa\u011flayan standartlar ile \u00dclkemizdeki vergi uygulamalar\u0131 aras\u0131nda \u00f6zellikle sonraki d\u00f6nemlerdeki \u00f6l\u00e7\u00fcm ve amortismanlar konusunda \u00f6nemli farkl\u0131l\u0131klar bulunmaktad\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\nFinansal Raporlama \u00c7er\u00e7eveleri, Maddi Duran Varl\u0131klar, K\u00dcM\u0130 FRS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nK34, M40, M41, 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: Maddi Duran Varl\u0131klar ve Amortismanlar A\u00e7\u0131s\u0131ndan TFRS, BOB\u0130 FRS, K\u00dcM\u0130 FRS Tasla\u011f\u0131 ve MSUGT’daki Uygulamalar\u0131n Kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 Yazar(lar): Alp Ayta\u00e7, \u00dcmit G\u00fccenme-Gen\u00e7o\u011flu Cilt: 11 Say\u0131: 3 Y\u0131l: 2020 Sayfa: 753-767 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2020.280 \u00d6z Maddi duran varl\u0131klar, bilan\u00e7olar\u0131n aktifinde \u00f6nemli bir paya sahiptir ve […]<\/p>\n

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