Deferred tax is a bridge between taxable profit and accounting profit. Tax laws consider tax as a government share from companies’ profits, whereas International Accounting/Financial Reporting Standarts consider tax as an expense. These different approaches and the periodicity principle of accounting require the calculation of deferred taxes. Deferred taxes are formed by the temporary differences between the carrying amount of an asset or liability in the statement of financial position and its tax base; unused tax losses and unused tax credits. They are reported separately from the current taxes in the financial statements. Deferred taxes carry highly important information for the financial statement users and they have influence on profitability and financial position ratios, if ratio analysis method is used.
Ertelenmiş vergi ticari kârla muhasebe kârı arasında bir köprü kurar. Vergi kanunları açısından vergi, devletin kurum kazancından aldığı pay iken Uluslararası Muhasebe/Finansal Raporlama Standartları açısından işletmenin döneme ilişkin giderlerinden birisidir. Bu yaklaşım farkı ve muhasebenin dönemsellik kavramı ertelenmiş vergi hesaplamasını gerektirmektedir. Ertelenmiş vergiler, varlık ve borçların defter değerleri ile vergiye esas değerleri arasındaki geçici farklardan, gelecek dönemlere devreden kullanılmamış mali zararlardan ve vergi avantajlarından kaynaklanmakta olup finansal tablolarda dönem vergilerinden ayrı olarak raporlanmaktadırlar.
Ertelenmiş vergiler finansal tablo kullanıcıları açısından önemli bilgiler taşımakta olup oran analizi yönteminin kullanılması durumunda kârlılık ve mali yapı oranları üzerinde etkilidir.
Primary Language | Turkish |
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Subjects | Business Administration |
Journal Section | MAIN SECTION |
Authors | |
Publication Date | September 30, 2016 |
Submission Date | June 27, 2015 |
Published in Issue | Year 2016 Volume: 18 Issue: 3 |
Authorship
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