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EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING

Year 2022, Volume: 2 Issue: 1, 1 - 9, 30.06.2022

Abstract

The different structure of the enterprises operating in the mining sector from other sectors is important in terms of the comprehensibility of the information they present in the financial statements. In the "IFRS 6 Exploration and Evaluation of Mineral Resources" standard, the issues to be considered in the reporting of mining enterprises are included. In this study, how the mining sector should be examined within the framework of financial reporting is given. In the article, firstly, the importance of the mining sector in Turkey, difference from other sectors and in the world was evaluated, mining activities are explained and then the standards in the reporting of mining enterprises in the finance sector were discussed. The aim is to compare the reporting standard required by IFRS 6, which determines the accounting policies of mining enterprises, with generally accepted accounting policies. In the study, it has been researched how the profit and loss situation of mining enterprises can change according to the International Accounting Standards and Tax Procedure Law, the conditions that can create deferred taxes are discussed, and the effect of this situation on companies is emphasized.

References

  • KÖKER,Erbil (2019),Madencilik Sektöründe Arama, Geliştirme Ve Üretim Faaliyetlerinin Vergi Usul Kanunu Ve Türkiye Finansal Raporlama Standartları Açısından İncelenmesi,Işık Üniversitesi, p.124-160
  • BAYBAŞ,Fırat (2016), Maden İşletmelerinde Amortisman Uygulamaları, Gazi Üniversitesi Sosyal Bilimler Enstitüsü p.18-35
  • KARAPINAR, Aydın; ZAİF, Figen; TORUN , Salih; (2010), Maden İşletmelerinde Uygulanan Muhasebe Politikaları Ve Uluslararası Finansal Raporlama Standardı-6’nın Getirdiği Düzenlemeler, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12/3 p.43-68
  • ERNST & YOUNG (2006), Analysis by Industry, Observations on the Implementation of IFRS
  • HACIRÜSTEMOĞLU, Rüstem, BAHADIR, Oğuzhan ve BOZ, M. Fatih (2006), “Petrol Arama ve Üretim işletmeleri İçin Muhasebe Sistemi Önerisi”, Mali Çözüm Dergisi, Sayı: 78, p. 21-33.
  • INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE (2000), Extractive Industries, Issues Paper, November
  • SEVİLENGÜL, Orhan. (1998), Genel Muhasebe, Gazi Kitabevi, Ankara.
  • ARSLAN, İsmail Hakkı; “Madencilik Sektörü Genel Değerlendirmesi”, Metal Dünyası, Sayı:39-40, İstanbul, p.27-30, 1996
  • KÖSE, H.Muhterem; ÇETİNEL, Gönül; OYGÜR, Vedat ve YİĞİT, Ergün; “Türkiye Madencilik Sektörünün Geleceği”, Türkiye 14.Madencilik Kongresi, TMMOB-JMO Yayını, Ankara, s.327-334, 1995
Year 2022, Volume: 2 Issue: 1, 1 - 9, 30.06.2022

Abstract

References

  • KÖKER,Erbil (2019),Madencilik Sektöründe Arama, Geliştirme Ve Üretim Faaliyetlerinin Vergi Usul Kanunu Ve Türkiye Finansal Raporlama Standartları Açısından İncelenmesi,Işık Üniversitesi, p.124-160
  • BAYBAŞ,Fırat (2016), Maden İşletmelerinde Amortisman Uygulamaları, Gazi Üniversitesi Sosyal Bilimler Enstitüsü p.18-35
  • KARAPINAR, Aydın; ZAİF, Figen; TORUN , Salih; (2010), Maden İşletmelerinde Uygulanan Muhasebe Politikaları Ve Uluslararası Finansal Raporlama Standardı-6’nın Getirdiği Düzenlemeler, Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 12/3 p.43-68
  • ERNST & YOUNG (2006), Analysis by Industry, Observations on the Implementation of IFRS
  • HACIRÜSTEMOĞLU, Rüstem, BAHADIR, Oğuzhan ve BOZ, M. Fatih (2006), “Petrol Arama ve Üretim işletmeleri İçin Muhasebe Sistemi Önerisi”, Mali Çözüm Dergisi, Sayı: 78, p. 21-33.
  • INTERNATIONAL ACCOUNTING STANDARDS COMMITTEE (2000), Extractive Industries, Issues Paper, November
  • SEVİLENGÜL, Orhan. (1998), Genel Muhasebe, Gazi Kitabevi, Ankara.
  • ARSLAN, İsmail Hakkı; “Madencilik Sektörü Genel Değerlendirmesi”, Metal Dünyası, Sayı:39-40, İstanbul, p.27-30, 1996
  • KÖSE, H.Muhterem; ÇETİNEL, Gönül; OYGÜR, Vedat ve YİĞİT, Ergün; “Türkiye Madencilik Sektörünün Geleceği”, Türkiye 14.Madencilik Kongresi, TMMOB-JMO Yayını, Ankara, s.327-334, 1995
There are 9 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Reviews
Authors

Kübra Nur Avcı

Publication Date June 30, 2022
Published in Issue Year 2022 Volume: 2 Issue: 1

Cite

APA Avcı, K. N. (2022). EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING. AYBU Business Journal, 2(1), 1-9.
AMA Avcı KN. EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING. AYBU Business Journal. June 2022;2(1):1-9.
Chicago Avcı, Kübra Nur. “EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING”. AYBU Business Journal 2, no. 1 (June 2022): 1-9.
EndNote Avcı KN (June 1, 2022) EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING. AYBU Business Journal 2 1 1–9.
IEEE K. N. Avcı, “EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING”, AYBU Business Journal, vol. 2, no. 1, pp. 1–9, 2022.
ISNAD Avcı, Kübra Nur. “EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING”. AYBU Business Journal 2/1 (June 2022), 1-9.
JAMA Avcı KN. EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING. AYBU Business Journal. 2022;2:1–9.
MLA Avcı, Kübra Nur. “EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING”. AYBU Business Journal, vol. 2, no. 1, 2022, pp. 1-9.
Vancouver Avcı KN. EVALUATION OF MINING ENTERPRISES WITHIN THE FRAMEWORK OF INTERNATIONAL FINANCIAL REPORTING. AYBU Business Journal. 2022;2(1):1-9.