<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.4 20241031//EN"
        "https://jats.nlm.nih.gov/publishing/1.4/JATS-journalpublishing1-4.dtd">
<article  article-type="research-article"        dtd-version="1.4">
            <front>

                <journal-meta>
                                                                <journal-id>eruhfd</journal-id>
            <journal-title-group>
                                                                                    <journal-title>Erciyes Üniversitesi Hukuk Fakültesi Dergisi</journal-title>
            </journal-title-group>
                            <issn pub-type="ppub">1306-3839</issn>
                                        <issn pub-type="epub">2822-3012</issn>
                                                                                            <publisher>
                    <publisher-name>Erciyes University</publisher-name>
                </publisher>
                    </journal-meta>
                <article-meta>
                                        <article-id/>
                                                                <article-categories>
                                            <subj-group  xml:lang="en">
                                                            <subject>Commercial Law (Other)</subject>
                                                    </subj-group>
                                            <subj-group  xml:lang="tr">
                                                            <subject>Ticaret Hukuku (Diğer)</subject>
                                                    </subj-group>
                                    </article-categories>
                                                                                                                                                        <title-group>
                                                                                                                        <trans-title-group xml:lang="en">
                                    <trans-title>An Evaluation on Interest Cost Note in Invoice</trans-title>
                                </trans-title-group>
                                                                                                                                                                                                <article-title>FATURADA YER ALAN VADE FARKI KAYDINA İLİŞKİN YARGITAY İÇTİHADI BİRLEŞTİRME KARARI HAKKINDA BİR DEĞERLENDİRME (Yargıtay İBHGK’nın 27.06.2003 T. ve 2001/1 E, 2003/1 K. Sayılı Kararı)</article-title>
                                                                                                    </title-group>
            
                                                    <contrib-group content-type="authors">
                                                                        <contrib contrib-type="author">
                                                                <name>
                                    <surname>Kayar</surname>
                                    <given-names>İsmail</given-names>
                                </name>
                                                                    <aff>ERCİYES ÜNİVERSİTESİ</aff>
                                                            </contrib>
                                                    <contrib contrib-type="author">
                                                                <name>
                                    <surname>Turgut Günbay</surname>
                                    <given-names>Pınar</given-names>
                                </name>
                                                                    <aff>ERCİYES ÜNİVERSİTESİ</aff>
                                                            </contrib>
                                                                                </contrib-group>
                        
                                        <pub-date pub-type="pub" iso-8601-date="20061212">
                    <day>12</day>
                    <month>12</month>
                    <year>2006</year>
                </pub-date>
                                        <volume>1</volume>
                                        <issue>2</issue>
                                        <fpage>151</fpage>
                                        <lpage>161</lpage>
                        
                        <history>
                                    <date date-type="received" iso-8601-date="20060822">
                        <day>08</day>
                        <month>22</month>
                        <year>2006</year>
                    </date>
                                                    <date date-type="accepted" iso-8601-date="20061102">
                        <day>11</day>
                        <month>02</month>
                        <year>2006</year>
                    </date>
                            </history>
                                        <permissions>
                    <copyright-statement>Copyright © 2006, Erciyes Üniversitesi Hukuk Fakültesi Dergisi</copyright-statement>
                    <copyright-year>2006</copyright-year>
                    <copyright-holder>Erciyes Üniversitesi Hukuk Fakültesi Dergisi</copyright-holder>
                </permissions>
            
                                                                                                <trans-abstract xml:lang="en">
                            <p>As of the publication date, this article does not have an abstract section.</p></trans-abstract>
                                                                                                                                    <abstract><p>Bu makalenin yayınlanma tarihi itibariyle öz bölümü bulunmamaktır.</p></abstract>
                                                            
            
                                                                                        <kwd-group>
                                                    <kwd>fatura</kwd>
                                                    <kwd>  vade farkı kaydı</kwd>
                                                    <kwd>  faturada yer alan kayıtlar</kwd>
                                            </kwd-group>
                            
                                                <kwd-group xml:lang="en">
                                                    <kwd>invoice</kwd>
                                                    <kwd>  interest cost note</kwd>
                                            </kwd-group>
                                                                                                                                        </article-meta>
    </front>
    <back>
                            <ref-list>
                                    <ref id="ref1">
                        <label>1</label>
                        <mixed-citation publication-type="journal">ARKAN, S.: Ticari İşletme Hukuku, Ankara, 1999.</mixed-citation>
                    </ref>
                                    <ref id="ref2">
                        <label>2</label>
                        <mixed-citation publication-type="journal">BAHTİYAR, M.: Bilgi Toplumunda Hukuk, Ünal Tekinalp’e Armağan, Cilt 1, İstanbul 2001.</mixed-citation>
                    </ref>
                                    <ref id="ref3">
                        <label>3</label>
                        <mixed-citation publication-type="journal">BARLAS, N.: Para Borçlarının İfasında Borçlunun Temerrüdü ve Bu Temerrüt Açısından Düzenlenen Sonuçlar, İstanbul, 1992.</mixed-citation>
                    </ref>
                                    <ref id="ref4">
                        <label>4</label>
                        <mixed-citation publication-type="journal">BATTAL, A.: 16. Ticaret Hukuku Ve Yargıtay Kararları Sempozyumu, 14 Mayıs 1999.</mixed-citation>
                    </ref>
                                    <ref id="ref5">
                        <label>5</label>
                        <mixed-citation publication-type="journal">BİLGEN, M.: Faiz Hukuku ve Munzam Zarar, İstanbul, 2001.</mixed-citation>
                    </ref>
                                    <ref id="ref6">
                        <label>6</label>
                        <mixed-citation publication-type="journal">DEYNEKLİ, E. /KISA, S.: Faiz Hukuku, Ankara, 2001.</mixed-citation>
                    </ref>
                                    <ref id="ref7">
                        <label>7</label>
                        <mixed-citation publication-type="journal">DOĞANAY, İ.: Ticari Alım Satım Akdi ve Nevileri, Ankara 1993.</mixed-citation>
                    </ref>
                                    <ref id="ref8">
                        <label>8</label>
                        <mixed-citation publication-type="journal">ENGİN, B. İ.: Fatura ve Teyid Mektubunda Yer Alan Vade Farkı Kaydına İtiraz Etmemenin Sonuçları, İstanbul Üniversitesi Hukuk Fakültesi Mecmuası, Cilt LXI, Sayı 1-2, 2003.</mixed-citation>
                    </ref>
                                    <ref id="ref9">
                        <label>9</label>
                        <mixed-citation publication-type="journal">EREN, F.: Borçlar Hukuku Genel Hükümler, Cilt 2, İstanbul, 1999.</mixed-citation>
                    </ref>
                                    <ref id="ref10">
                        <label>10</label>
                        <mixed-citation publication-type="journal">İMREGÜN, O.: Ticaret Hukukunun Genel İlkeleri, İstanbul, 1989.</mixed-citation>
                    </ref>
                                    <ref id="ref11">
                        <label>11</label>
                        <mixed-citation publication-type="journal">KAYAR, İ.: Ticari İşletme Hukuku, Ankara, 2006.</mixed-citation>
                    </ref>
                                    <ref id="ref12">
                        <label>12</label>
                        <mixed-citation publication-type="journal">KARAHAN, S.: Ticari İşletme Hukuku, Konya, 2005.</mixed-citation>
                    </ref>
                                    <ref id="ref13">
                        <label>13</label>
                        <mixed-citation publication-type="journal">KARAHASAN, S.: Sorumluluk Hukuku, 2003.</mixed-citation>
                    </ref>
                                    <ref id="ref14">
                        <label>14</label>
                        <mixed-citation publication-type="journal">KARAYALÇIN, Y.: Ticari İşletme, Ankara, 1968.</mixed-citation>
                    </ref>
                                    <ref id="ref15">
                        <label>15</label>
                        <mixed-citation publication-type="journal">KILIÇOĞLU, A.: Borçlar Hukuku, Ankara, 2005.</mixed-citation>
                    </ref>
                                    <ref id="ref16">
                        <label>16</label>
                        <mixed-citation publication-type="journal">KUBİLAY/GÖKSOY/AYAN/YILDIRIM: Türk Ticaret Kanunu, İçtihatlar, Cilt 1, İstanbul, 2004.</mixed-citation>
                    </ref>
                                    <ref id="ref17">
                        <label>17</label>
                        <mixed-citation publication-type="journal">KUMKALE, R.: Hukuki ve Mali Yönleriyle Fatura, Ankara, 2003.</mixed-citation>
                    </ref>
                                    <ref id="ref18">
                        <label>18</label>
                        <mixed-citation publication-type="journal">POROY, R. /YASAMAN, H.: Ticari İşletme Hukuku, İstanbul, 2004.</mixed-citation>
                    </ref>
                                    <ref id="ref19">
                        <label>19</label>
                        <mixed-citation publication-type="journal">REİSOĞLU, S.: Borçlar Hukuku Genel Hükümler, İstanbul, 1997.</mixed-citation>
                    </ref>
                                    <ref id="ref20">
                        <label>20</label>
                        <mixed-citation publication-type="journal">ŞİRİN, Ş.: Ticaret Hukukunda Faiz ve Uygulaması, İstanbul, 1994.</mixed-citation>
                    </ref>
                                    <ref id="ref21">
                        <label>21</label>
                        <mixed-citation publication-type="journal">UÇAR, S.: Ticaret Sicili Tacir ve Esnaf Kavramı, İstanbul, 1993.</mixed-citation>
                    </ref>
                                    <ref id="ref22">
                        <label>22</label>
                        <mixed-citation publication-type="journal">ÜNAL, O. K.: Fatura ve İspat Kuvveti, Ankara, 1997.</mixed-citation>
                    </ref>
                                    <ref id="ref23">
                        <label>23</label>
                        <mixed-citation publication-type="journal">ÜNAL, O.K.: TK. m. 23 Uygulamasında Faturada Vade Farkı Kaydı, Bilgi Toplumunda Hukuk, Ünal Tekinalp’e Armağan, Cilt 1, İstanbul, 2003.</mixed-citation>
                    </ref>
                                    <ref id="ref24">
                        <label>24</label>
                        <mixed-citation publication-type="journal">TEKİNAY/AKMAN./BURCUOĞLU/ALTOP,: Tekinay Borçlar Hukuku İstanbul, 1988.</mixed-citation>
                    </ref>
                            </ref-list>
                    </back>
    </article>
