FRANSIZ HESAP ÇERÇEVESİ İLE TÜRK TEK DÜZEN HESAP ÇERÇEVESİNE GENEL BAKIŞ

Year 2000, , 49 - 54, 15.01.2000

Başak Akgül Ataman

https://doi.org/10.14783/maruoneri.732277

Abstract

France, with its nationa! uniform chart of accounts, is the country most identifıed with Ihe uniform approach The “Plan Compatible”, that is the government’s accounting plan, specifıes exactly which ledger accounts must be kept, and exactly what can and can’t recorded in each Turkish Accounting Regulations and Uniform chart of Accounts are drawn up by the Finance Ministry in 1992 The Turkish approach also, is the specify in great detaii exactly what şort of transactions go under each heading or account, and then to further specify how those accounts shall be presented.

Keywords

fransız hesap çerçevesi, tek düze hesap çerçevesi

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