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Tekdüzen Muhasebe Sistemine ve Türkiye Muhasebe - Finansal Raporlama Standartlarına Göre Gelir Tablolarının Biçimsel Yapısı, Kapsamı ve İçeriğinin Karşılaştırmalı Analizi

Year 2010, Issue: 47, 95 - 110, 01.07.2010

Osman Bayri

Abstract

Bu çalışmanın amacı Tekdüzen Muhasebe Sistemi’ne ve Türkiye Muhasebe-Finansal Raporlama Standartları’na göre düzenlenen gelir tablolarının karşılaştırmalı analizini yapmaktır. Çalışma Türkiye Muhasebe-Finansal Raporlama Standartlarını uygulamaya başlayan işletmelerin gelir tablolarında biçimsel yapı, kapsam ve içerik açısından meydana gelen farklılıkları kapsamakta, fakat değerleme ölçülerinden kaynaklanan farklılıkları kapsamına almamaktadır. Karşılaştırmalı analiz sonuçları Tekdüzen Muhasebe Sistemi’ne ve Türkiye Muhasebe-Finansal Raporlama Standartları’na göre düzenlenen gelir tabloları arasında biçimsel yapı, kapsam ve içerik açısından önemli farklılıklar olduğunu göstermektedir.Çalışma içerisinde hesap grupları bazında meydana gelen farklılıklar bir örnek uygulama ile açıklanmaktadır.

Keywords

Gelir Tablosu Tekdüzen Muhasebe Sistemi Türkiye Muhasebe Standartları Türkiye Finansal Raporlama Standartları.

(Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards)

Year 2010, Issue: 47, 95 - 110, 01.07.2010

Osman Bayri

Abstract

Aim of this study comparatively analyses the income statements that are prepared in accordance
with the Turkish Uniform Accounting System and the Turkish Accounting–Financial Reporting
Standards. The study involves the differences occurred in the income statements of companies in
terms of forming structure, scope and content, but does not involve the differences stemming from the
evaluation measures. The results of comparative analysis illustrate the significant differences between
the income statements prepared in accordance with the Turkish Uniform Accounting Systems and the
Turkish Accounting-Financial Reporting Standards in terms of forming structure, scope and content. In
the study, differences occurred on the bases of groups of accounts are explained through a sample
application

Keywords

Income Statements Uniform Accounting System Turkish Accounting Standards Turkish Financial Reporting Standards.

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Details

Other ID JA96GC55FJ
Journal Section Research Article
Authors

Osman Bayri This is me

Publication Date July 1, 2010
Submission Date July 1, 2010
Published in Issue Year 2010 Issue: 47

Cite

APA Bayri, O. (2010). (Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards). The Journal of Accounting and Finance(47), 95-110.
AMA Bayri O. (Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards). The Journal of Accounting and Finance. July 2010;(47):95-110.
Chicago Bayri, Osman. “(Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards)”. The Journal of Accounting and Finance, no. 47 (July 2010): 95-110.
EndNote Bayri O (July 1, 2010) (Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards). The Journal of Accounting and Finance 47 95–110.
IEEE O. Bayri, “(Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards)”, The Journal of Accounting and Finance, no. 47, pp. 95–110, July 2010.
ISNAD Bayri, Osman. “(Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards)”. The Journal of Accounting and Finance 47 (July 2010), 95-110.
JAMA Bayri O. (Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards). The Journal of Accounting and Finance. 2010;:95–110.
MLA Bayri, Osman. “(Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards)”. The Journal of Accounting and Finance, no. 47, 2010, pp. 95-110.
Vancouver Bayri O. (Comparative Analysis of The Forming Structure, Scope And Content Of Income Statements In Accordance With The Turkish Uniform Accounting System And The Turkish Accounting - Financial Reporting Standards). The Journal of Accounting and Finance. 2010(47):95-110.