Genel Kabul Görmüş Muhasebe İlkelerine Göre, ERTELENMİŞ VERGİLERİN FİNANSAL TABLOLARDA RAPORL ANMASI

Year 2001, Volume: 4 Issue: 16, 183 - 191, 13.01.2001

İsmail Ufuk Mısırlıoğlu

https://doi.org/10.14783/maruoneri.728739

Abstract

This paper discusses the rules and practices for recording and classifying deferred taxes accounting under International Accounting Standards 12 (IAS 12) that is orientated towards accounting applications in Turkey. Deferred tax accounting is an alternative approach against taxes payable accounting due to its weaknesses.
Deferred taxes accounting consists of two elements: income tax expense based on accounting income and actual income taxes payable calculated for the purposes of taxation. The amount by which income taxes expense differs from actual income taxes payable due to timing and temporary differences are accounted under deferred taxes accounting rules.

Keywords

Muhasebe İlkeleri, Ertelenmiş Vergiler, Finansal Tablolar, Finansal Tabloların Raporlanması, Genel Kabul Görmüş Muhasebe İlkeleri

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