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Year 2020, Volume: 7 Issue: 4, 355 - 361, 31.12.2020
https://doi.org/10.17261/Pressacademia.2020.1309

Abstract

References

  • Akdoğan, N., Aydın, H. (1987). Muhasebe Teorileri. Ankara, Gazi Üniversitesi Yayın No: 98.
  • Can, A. V. (2007). Luca Pacioli Muhasebenin Babası mıdır? Akademik Bakış, Uluslararası Hakemli Sosyal Bilimler Dergisi, (12).
  • Güvemli̇, O, Aytulun, A, Şi̇şman, B. (2013). Türkiye’de Muhasebe Mesleğinin Gelişmesi ve İlk Meslek Örgütlenmesi: Türkiye Muhasebe Uzmanları Derneği - 1942. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (4) , 19-49.
  • Dinç, E. & Atasel, O. Y. (2016). Türkiye’deki Muhasebe Anlayışının Gelişim Süreci ve Mevcut Durumun İncelenmesi. K.T.Ü. Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, (12), 267-283.
  • SEVİLENGÜL, O. (2013). Genel Muhasebe. Ankara, Gazi Kitabevi.
  • Kocamaz, H. (2012). Uluslararası Muhasebe Standartlarının Dünyada Ve Türkiye’de Oluşum Ve Gelişim Süreci. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2 (2) , 105-120.
  • Güvemli, O. (2001). Türk Devletleri Muhasebe Tarihi – Cumhuriyet Dönemi XX. Yüzyıl, 4. Cilt. İstanbul, Avcıol Basım Yayın.
  • Петров, А. М., & Лымарь, М. П. (2013). История развития бухгалтерского учета в России и Китае. Международный бухгалтерский учет, (12), 56-63.
  • Sultankhanova, G., Ayanoğlu, Y., Yanık, S . (2019). Rusya’da Muhasebenin Tarihsel Gelişimi. Muhasebe Bilim Dünyası Dergisi, 21 (2) , 508-529. DOI: 10.31460/mbdd.507747
  • Akgün, L. (2017). Uluslararası Finansal Raporlama Standartlarına Uyum Sürecinde Rus Muhasebe Sistemi İle İlgili Yapılan Çalışmalar Ve Uygulamada Karşılaşılan Sorunlar Ve Çözüm Önerileri. Mali Çözüm, Mayıs-Haziran.
  • The Federal Law 21.11.1996 N 129-FЗ. (2020, March 1). Retrieved From http://www.pravo.gov.ru/proxy/ips/?docbody=&prevDoc=102165385&backlink=1&nd=102044306&rdk=0
  • The Federal Law 06.12.2011 N 402-FЗ. (2020, March 1). Retrieved From https://www.minfin.ru/ru/perfomance/accounting/accounting/legislation/legislation/?id_38=15014-federalnyi_zakon_ot_06.12.2011__402-fz_o_bukhgalterskom_uchete
  • Мирошниченко, Т.А., Бортникова, И.М. & Зубарева, О.А. (2015). Бухгалтерский финансовый учет и отчетность. Ростов, изд-во ДонГАУ.
  • Папалашев, А. А. (2019). Принципы Организации Бухгалтерского Учета в Хозяйствующих Субъектах. In Актуальные Вопросы Права, Экономики и Управления (pp. 26-28).
  • Лытнева, Н.А., Малявкина, Л.И. & Федорова, Т.В. (2015). Бухгалтерский учет : учебник. Москва, ИД «ФОРУМ» : ИНФРА-М.
  • Алборов, Р.А. (2016). Теория бухгалтерского учета. Ижевск, ФГБОУ ВО Ижевская ГСХА

CONCEPTUAL COMPARISON OF TURKISH AND RUSSIAN ACCOUNTING SYSTEMS

Year 2020, Volume: 7 Issue: 4, 355 - 361, 31.12.2020
https://doi.org/10.17261/Pressacademia.2020.1309

Abstract

Purpose- International Accounting Reporting Standards (IARS) brought a global perspective to accounting reporing. With those standards financial reporting have turned into a common jargon in the world and have become easily understandable by relevant persons around the world. Even though standards provided a common reporting possibility, the application of basic concepts of accounting differs according to countries. The formation of each country's accounting system has emerged as a result of the historical developments of the countries. Revealing these differences provides ease in understanding the accounting systems of countries. In this study basic concepts of Turkish and Russian accounting have been compared. Basic concepts of Turkish and Russian accounting were examined and similarities and differences were revealed.
Methodology - As a method, the related sources were examined by scanning the literature. Obtained data were compared. The comparison results are evaluated in the conclusion part.
Findings- As a result of our evaluation, it was revealed that although there are more similarities in the accounting perspective of the two countries, there are different concepts, and there are also similar concepts although they are expressed differently.
Conclusion- As a result, there are similarities in basic concepts such as Pecuniary and periodicity. Although expressed differently between the two countries, it has been observed that there are similar concepts. Finally, it was concluded that there are concepts that do not show similarity.

References

  • Akdoğan, N., Aydın, H. (1987). Muhasebe Teorileri. Ankara, Gazi Üniversitesi Yayın No: 98.
  • Can, A. V. (2007). Luca Pacioli Muhasebenin Babası mıdır? Akademik Bakış, Uluslararası Hakemli Sosyal Bilimler Dergisi, (12).
  • Güvemli̇, O, Aytulun, A, Şi̇şman, B. (2013). Türkiye’de Muhasebe Mesleğinin Gelişmesi ve İlk Meslek Örgütlenmesi: Türkiye Muhasebe Uzmanları Derneği - 1942. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (4) , 19-49.
  • Dinç, E. & Atasel, O. Y. (2016). Türkiye’deki Muhasebe Anlayışının Gelişim Süreci ve Mevcut Durumun İncelenmesi. K.T.Ü. Sosyal Bilimler Enstitüsü Sosyal Bilimler Dergisi, (12), 267-283.
  • SEVİLENGÜL, O. (2013). Genel Muhasebe. Ankara, Gazi Kitabevi.
  • Kocamaz, H. (2012). Uluslararası Muhasebe Standartlarının Dünyada Ve Türkiye’de Oluşum Ve Gelişim Süreci. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2 (2) , 105-120.
  • Güvemli, O. (2001). Türk Devletleri Muhasebe Tarihi – Cumhuriyet Dönemi XX. Yüzyıl, 4. Cilt. İstanbul, Avcıol Basım Yayın.
  • Петров, А. М., & Лымарь, М. П. (2013). История развития бухгалтерского учета в России и Китае. Международный бухгалтерский учет, (12), 56-63.
  • Sultankhanova, G., Ayanoğlu, Y., Yanık, S . (2019). Rusya’da Muhasebenin Tarihsel Gelişimi. Muhasebe Bilim Dünyası Dergisi, 21 (2) , 508-529. DOI: 10.31460/mbdd.507747
  • Akgün, L. (2017). Uluslararası Finansal Raporlama Standartlarına Uyum Sürecinde Rus Muhasebe Sistemi İle İlgili Yapılan Çalışmalar Ve Uygulamada Karşılaşılan Sorunlar Ve Çözüm Önerileri. Mali Çözüm, Mayıs-Haziran.
  • The Federal Law 21.11.1996 N 129-FЗ. (2020, March 1). Retrieved From http://www.pravo.gov.ru/proxy/ips/?docbody=&prevDoc=102165385&backlink=1&nd=102044306&rdk=0
  • The Federal Law 06.12.2011 N 402-FЗ. (2020, March 1). Retrieved From https://www.minfin.ru/ru/perfomance/accounting/accounting/legislation/legislation/?id_38=15014-federalnyi_zakon_ot_06.12.2011__402-fz_o_bukhgalterskom_uchete
  • Мирошниченко, Т.А., Бортникова, И.М. & Зубарева, О.А. (2015). Бухгалтерский финансовый учет и отчетность. Ростов, изд-во ДонГАУ.
  • Папалашев, А. А. (2019). Принципы Организации Бухгалтерского Учета в Хозяйствующих Субъектах. In Актуальные Вопросы Права, Экономики и Управления (pp. 26-28).
  • Лытнева, Н.А., Малявкина, Л.И. & Федорова, Т.В. (2015). Бухгалтерский учет : учебник. Москва, ИД «ФОРУМ» : ИНФРА-М.
  • Алборов, Р.А. (2016). Теория бухгалтерского учета. Ижевск, ФГБОУ ВО Ижевская ГСХА
There are 16 citations in total.

Details

Primary Language English
Subjects Economics, Finance, Business Administration
Journal Section Articles
Authors

Hasan Talas 0000-0001-8590-273X

Burcin Tutcu 0000-0003-1427-0741

Publication Date December 31, 2020
Published in Issue Year 2020 Volume: 7 Issue: 4

Cite

APA Talas, H., & Tutcu, B. (2020). CONCEPTUAL COMPARISON OF TURKISH AND RUSSIAN ACCOUNTING SYSTEMS. Journal of Economics Finance and Accounting, 7(4), 355-361. https://doi.org/10.17261/Pressacademia.2020.1309

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