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

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

References

  • [1] Needles; Anderson; Caldwell, Principles of Accounting, 5* Edition, U.S.A., 1993, s.585.
  • [2] International Accounting Standards Committee (IASC), International Accounting Standards (IAS), IAS 12, 1999, ss.245, 250, 262, 271.
  • [3] Blake, John, Accounting Standards, 4* Edition, Pitman Publishing, GreatBritain, 1993, s. 121.
  • [4] Georgette, T Bailey; Ken, Wild, International Accounting Standards, A Guide to Preparing Accounts, Accountancy Books, 1998, UK, s.472.
  • [5] David, Alexander; Simon, Archer, International Accounting Standards Guide, Harcourt Professional Publishing, 2000, USA, ss.22, 08.
  • [6] Epstein, J. Barry; Mirza, Abbas Ali, Interpretation and Application of International Accounting Standards, Wiley, USA, 1998, s.488.
  • [7] Williams, Jan R, GAAP Guide, Miller, USA, 1996, ss.21,36.
  • [8] Roberts, Clara; Weetmen, Pauline; Gordon, Paul, International Financial Accounting A Comparative Approach, Pitman Publishing, 1998, Great Britain.
  • [9] ---------, Sermaye Piyasası Kurulu Tebliği (SPKt) , Seri no XI, no I: Sermaye Piyasasında Mali Tablo ve Raporlara ilişkin İlke ve Kurallar Hakkında Tebliğ.
  • [10] Vergi Usul Kanunu (VUK).
  • [11] Bıyık, Recep,“Araştırma ve Geliştirme (Ar-Ge) Harcaması Yapan Mükelleflere Sağlanan Vergisel Teşvikler, Bu Harcamaların Gider veya Maliyet Kaydı", Vergi Dünyası, Temmuz 1999.
  • [12] Gelir Vergisi Kanunu (GVK), Kurumlar Vergisi Kanunu (KVK).
Year 2001, Volume: 4 Issue: 16, 183 - 191, 13.01.2001
https://doi.org/10.14783/maruoneri.728739

Abstract

References

  • [1] Needles; Anderson; Caldwell, Principles of Accounting, 5* Edition, U.S.A., 1993, s.585.
  • [2] International Accounting Standards Committee (IASC), International Accounting Standards (IAS), IAS 12, 1999, ss.245, 250, 262, 271.
  • [3] Blake, John, Accounting Standards, 4* Edition, Pitman Publishing, GreatBritain, 1993, s. 121.
  • [4] Georgette, T Bailey; Ken, Wild, International Accounting Standards, A Guide to Preparing Accounts, Accountancy Books, 1998, UK, s.472.
  • [5] David, Alexander; Simon, Archer, International Accounting Standards Guide, Harcourt Professional Publishing, 2000, USA, ss.22, 08.
  • [6] Epstein, J. Barry; Mirza, Abbas Ali, Interpretation and Application of International Accounting Standards, Wiley, USA, 1998, s.488.
  • [7] Williams, Jan R, GAAP Guide, Miller, USA, 1996, ss.21,36.
  • [8] Roberts, Clara; Weetmen, Pauline; Gordon, Paul, International Financial Accounting A Comparative Approach, Pitman Publishing, 1998, Great Britain.
  • [9] ---------, Sermaye Piyasası Kurulu Tebliği (SPKt) , Seri no XI, no I: Sermaye Piyasasında Mali Tablo ve Raporlara ilişkin İlke ve Kurallar Hakkında Tebliğ.
  • [10] Vergi Usul Kanunu (VUK).
  • [11] Bıyık, Recep,“Araştırma ve Geliştirme (Ar-Ge) Harcaması Yapan Mükelleflere Sağlanan Vergisel Teşvikler, Bu Harcamaların Gider veya Maliyet Kaydı", Vergi Dünyası, Temmuz 1999.
  • [12] Gelir Vergisi Kanunu (GVK), Kurumlar Vergisi Kanunu (KVK).
There are 12 citations in total.

Details

Primary Language Turkish
Journal Section Eski Sayılar
Authors

İsmail Ufuk Mısırlıoğlu This is me

Publication Date January 13, 2001
Published in Issue Year 2001 Volume: 4 Issue: 16

Cite

APA Mısırlıoğlu, İ. U. (2001). Genel Kabul Görmüş Muhasebe İlkelerine Göre, ERTELENMİŞ VERGİLERİN FİNANSAL TABLOLARDA RAPORL ANMASI. Öneri Dergisi, 4(16), 183-191. https://doi.org/10.14783/maruoneri.728739

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Öneri

Marmara UniversityInstitute of Social Sciences

Göztepe Kampüsü Enstitüler Binası Kat:5 34722  Kadıköy/İstanbul

e-ISSN: 2147-5377