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Finansal Tablo ve Dipnotlarda Stoklarla İlgili Açıklanması Gereken Hususlar

Year 2009, Issue: 42, 194 - 202, 01.04.2009

Ender Boyar Ali Haydar Güngörmüş

Abstract

Bu makalenin amacı, Türkiye Muhasebe Standartları’nda(TMS) stoklarla ilgili olarak finansal tablolar ve dipnotlarda açıklanması gereken hususları ortaya koymaktır. Çalışmada, muhasebe standartlarında finansal tablo ve dipnotlarda açıklanması gerekli olan hususlar incelenerek, stoklarla ilgili olan kısımlar bir araya getirilmiş ve konu bir bütün olarak ele alınmıştır. Son olarak, konu ile ilgili örnek bir uygulama yapılmıştır.

Keywords

Türkiye Muhasebe Standartları (TMS) stoklar dipnot açıklayıcı notlar finan-sal raporlama.

(ssues on Inventories to be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards)

Year 2009, Issue: 42, 194 - 202, 01.04.2009

Ender Boyar Ali Haydar Güngörmüş

Abstract

The objective of this article is to exhibit the items to be compulsory explained on financial tables and disclosures about inventories in Turkish Accounting Standards. For this, the items to be compulsory explained on financial tables and disclosures about inventories are reviewed and the relevant parts for inventories are collected. Lastly, the subject is wholly investigated and a demonstration example is given.

Keywords

Turkish Accounting Standard inventories disclosures financial reporting.

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Details

Other ID JA52SB58FF
Journal Section Research Article
Authors

Ender Boyar This is me

Ali Haydar Güngörmüş This is me

Publication Date April 1, 2009
Submission Date April 1, 2009
Published in Issue Year 2009 Issue: 42

Cite

APA Boyar, E., & Güngörmüş, A. H. (2009). (ssues on Inventories to be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards). The Journal of Accounting and Finance(42), 194-202.
AMA Boyar E, Güngörmüş AH. (ssues on Inventories to be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards). The Journal of Accounting and Finance. April 2009;(42):194-202.
Chicago Boyar, Ender, and Ali Haydar Güngörmüş. “(ssues on Inventories to Be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards)”. The Journal of Accounting and Finance, no. 42 (April 2009): 194-202.
EndNote Boyar E, Güngörmüş AH (April 1, 2009) (ssues on Inventories to be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards). The Journal of Accounting and Finance 42 194–202.
IEEE E. Boyar and A. H. Güngörmüş, “(ssues on Inventories to be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards)”, The Journal of Accounting and Finance, no. 42, pp. 194–202, April 2009.
ISNAD Boyar, Ender - Güngörmüş, Ali Haydar. “(ssues on Inventories to Be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards)”. The Journal of Accounting and Finance 42 (April 2009), 194-202.
JAMA Boyar E, Güngörmüş AH. (ssues on Inventories to be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards). The Journal of Accounting and Finance. 2009;:194–202.
MLA Boyar, Ender and Ali Haydar Güngörmüş. “(ssues on Inventories to Be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards)”. The Journal of Accounting and Finance, no. 42, 2009, pp. 194-02.
Vancouver Boyar E, Güngörmüş AH. (ssues on Inventories to be Disclosed in the Financial Statements and Disclosures According to Turkish Accounting Standards). The Journal of Accounting and Finance. 2009(42):194-202.