TMS VE TFRS KAPSAMINDA, GELECEK AYLARA VE YILLARA AİT GİDERLERİN DÖNEMSEL OLARAK MUHASEBE KAYITLARININ YAPILMASINA İLİŞKİN UYGULAMALAR
Abstract
References
- Akdoğan, Nalan.(2000), Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, Ankara.
- Akdoğan, Nalan., Gündüz, H. E., Sevim, A. (2012), Maliyet Muhasebesi, T.C. Anadolu Üniversitesi Yayını No: 2738, Açıköğretim Fakültesi Yayını No: 1699, Eskişehir.
- Akdoğan, Nalan., Sevilengül, O. (2007), Mali Çözüm Dergisi, Sayı:84, İSMMMO Yayını, İstanbul.
- Atamanalp, Celaleddin., Karcıoğlu, R., Orhan, M.S.(2000), Maliyet Muhasebesi, Aktif Yayınevi, İstanbul.
- Sevilengül, Orhan.(2011), Genel Muhasebe, Gazi Kitabevi, Ankara.
- Türkiye Muhasebe Standartları, http://www.kgk.gov.tr/content_list-208Turkiye-muhasebe standartlari.html, Erişim tarihi: 04.08.2013. Türk Ticaret Kanunu (2011), Resmi Gazete, 14 Şubat 2011, Sayı:27846, Kanun No: 6102, Kabul Tarihi: 13.01.2011. 1 Seri No'lu Muhasebe Sistemi Uygulama Genel Tebliği (1992), Resmi Gazete, No: 21447 (M), Tarih:26.12.1992.
Abstract
The regulation of accounting and financial statements with the new Turkish Trade Code have been started on the basis of Turkey Financial Reporting Standards (IFRS) and Turkey Accounting Standards (IAS), which are the counterpart in Turkey of International Financial Reporting Standards (IFRS) Yrd. Doç. Dr., Atatürk Üniversitesi, Pasinler Meslek Yüksekokulu and International Accounting Standards (IAS). Before and after the execution of these standards in terms of expenditures, heldseen by the different applications in various sources in the accounting records. These differences in the financial statements as well as eliminating a common approach, a common standard should be applied in the accounting records. The purpose of this study, in terms of future expenditures in the accounting system by addressing the concept of maturity, to ensure that the accounting records are held in accordance with the regulations. The study notes with the help of applications expenditures related to the coming months and years, held-maturity based on the concept and have been studied in the accounting records.
Keywords
References
- Akdoğan, Nalan.(2000), Maliyet Muhasebesi Uygulamaları, Gazi Kitabevi, Ankara.
- Akdoğan, Nalan., Gündüz, H. E., Sevim, A. (2012), Maliyet Muhasebesi, T.C. Anadolu Üniversitesi Yayını No: 2738, Açıköğretim Fakültesi Yayını No: 1699, Eskişehir.
- Akdoğan, Nalan., Sevilengül, O. (2007), Mali Çözüm Dergisi, Sayı:84, İSMMMO Yayını, İstanbul.
- Atamanalp, Celaleddin., Karcıoğlu, R., Orhan, M.S.(2000), Maliyet Muhasebesi, Aktif Yayınevi, İstanbul.
- Sevilengül, Orhan.(2011), Genel Muhasebe, Gazi Kitabevi, Ankara.
- Türkiye Muhasebe Standartları, http://www.kgk.gov.tr/content_list-208Turkiye-muhasebe standartlari.html, Erişim tarihi: 04.08.2013. Türk Ticaret Kanunu (2011), Resmi Gazete, 14 Şubat 2011, Sayı:27846, Kanun No: 6102, Kabul Tarihi: 13.01.2011. 1 Seri No'lu Muhasebe Sistemi Uygulama Genel Tebliği (1992), Resmi Gazete, No: 21447 (M), Tarih:26.12.1992.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Makaleler |
| Authors | |
| Publication Date | November 18, 2014 |
| Published in Issue | Year 2014 Volume: 28 Issue: 4 |
