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TMS – 2 Stoklar Standardı Kapsamında Hizmet Üretim Maliyetlerinin Muhasebeleştirilmesi

Year 2010, Issue: 48, 191 - 199, 01.10.2010

Yaşar Kabataş Ayşe Pamukçu

Abstract

Hizmet üretimi niteliği gereği mamul üretiminden farklılıklar arz etmektedir. Bir veya birden fazla dönemi ilgilendiren hizmet üretiminin farklılığı muhasebe uygulamalarına da yansımaktadır. Türkiye’de uygulanan Tekdüzen Muhasebe Sisteminde hizmet üretimine özgü hesaplar oluşturulmuştur. Türkiye Muhasebe Standartları, hizmetin tamamlanmadığı dönemlerde hizmet üretim maliyetlerinin muhasebeleştirilmesi konusunda Tekdüzen Muhasebe Sistemine göre daha farklı bir yaklaşım benimsemiştir.

Keywords

Hizmet Üretim Maliyeti Tekdüzen Muhasebe Sistemi Türkiye Muhasebe Standardı – 2

TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard

Year 2010, Issue: 48, 191 - 199, 01.10.2010

Yaşar Kabataş Ayşe Pamukçu

Abstract

Service production as of its nature shows differences from goods production. The difference of the production of service production related to one or more periods is also reflected in the accounting applications. The Uniform Accounting Standards applied in Turkey has adopted a different approach than the Uniform Accounting System in the accounting of the service production costs during the periods where the service is not completed

Keywords

Service Production Cost Uniform Accounting System Turkish Accounting Standard – 2

There are 0 citations in total.

Details

Other ID JA45GF79AJ
Journal Section Research Article
Authors

Yaşar Kabataş This is me

Ayşe Pamukçu This is me

Publication Date October 1, 2010
Submission Date October 1, 2010
Published in Issue Year 2010 Issue: 48

Cite

APA Kabataş, Y., & Pamukçu, A. (2010). TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard. The Journal of Accounting and Finance(48), 191-199.
AMA Kabataş Y, Pamukçu A. TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard. The Journal of Accounting and Finance. October 2010;(48):191-199.
Chicago Kabataş, Yaşar, and Ayşe Pamukçu. “TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard”. The Journal of Accounting and Finance, no. 48 (October 2010): 191-99.
EndNote Kabataş Y, Pamukçu A (October 1, 2010) TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard. The Journal of Accounting and Finance 48 191–199.
IEEE Y. Kabataş and A. Pamukçu, “TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard”, The Journal of Accounting and Finance, no. 48, pp. 191–199, October 2010.
ISNAD Kabataş, Yaşar - Pamukçu, Ayşe. “TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard”. The Journal of Accounting and Finance 48 (October 2010), 191-199.
JAMA Kabataş Y, Pamukçu A. TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard. The Journal of Accounting and Finance. 2010;:191–199.
MLA Kabataş, Yaşar and Ayşe Pamukçu. “TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard”. The Journal of Accounting and Finance, no. 48, 2010, pp. 191-9.
Vancouver Kabataş Y, Pamukçu A. TAS – 2 Accounting of The Service Costs Under The Scope of The Stock Standard. The Journal of Accounting and Finance. 2010(48):191-9.