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Ceviz Bahçelerinde Türkiye Muhasebe Standartları – 41 Ve Vergi Usul Kanunu Uyarınca Amortisman Ayrılması Ve Değerlemesinin Karşılaştırmalı İncelenmesi

Year 2013, Issue: 60, 25 - 38, 01.10.2013

Hakan Taştan

Abstract

Bu çalışmanın amacı; ceviz bahçesi işletmelerinde amortisman ve değerleme uygulamalarını, “Türkiye Muhasebe Standartları 41 Tarımsal Faaliyetler” standardı ve Vergi Usul Kanunu hükümleri uyarınca karşılaştırmalı olarak incelemektir. Muhasebe Sistemi Uygulama Genel Tebliğleri uyarınca meyve ağaçlarının hangi hesap grubunda ve hangi hesap içerisinde muhasebeleştirilmesi gerektiği açıklanmamıştır. Muhasebe kaydını yapanlar; kendi görüşleri, yorumları ve uzman kişilerin önerileri doğrultusunda kayıt yapmaktadırlar. Amortisman ve değerleme uygulamalarının Türkiye Muhasebe Standarları ve VUK çerçevesinde nasıl yapılabileceğine ilişkin karşılaştırılarak açıklamalar yapılmış öneriler geliştirilmiştir. Amortisman ve değerleme konusunda, tarımsal işletmelerde, Türkiye Muhasebe Standartlarının daha gerçekçi ve doğruya yakın düzenlemeler getirdiği sonucuna varılmıştır.

Keywords

TMS-41 Canlı Varlıklar Amortisman Değerleme.

As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution

Year 2013, Issue: 60, 25 - 38, 01.10.2013

Hakan Taştan

Abstract

The purpose of this study is to comparative analyze of the amortization and valuation applications in walnut gardens facilities as per “Turkish Accounting Standards – 41 Agriculture” standard and The Tax Procedures Code provisions. Recognition of fruit trees under which account group and within which account, is explained as per Accounting System Application General Notifications. The parties, who carried out their accounting records, have arranged records in accordance with their views, comments and suggestions of experts. The way of performing amortization and valuation applications within the scope of Turkish Accounting Standards and The Tax Procedures Code, are decided, explained and related suggestions are developed. Related to amortization and valuation, it is concluded that Turkish Accounting Standards have provided more realistic and close to accurate regulations.

Keywords

TAS-41 Biological Assets Amortization Valuation.

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Details

Other ID JA94FY69BA
Journal Section Research Article
Authors

Hakan Taştan This is me

Publication Date October 1, 2013
Submission Date October 1, 2013
Published in Issue Year 2013 Issue: 60

Cite

APA Taştan, H. (2013). As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance(60), 25-38.
AMA Taştan H. As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance. October 2013;(60):25-38.
Chicago Taştan, Hakan. “As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution”. The Journal of Accounting and Finance, no. 60 (October 2013): 25-38.
EndNote Taştan H (October 1, 2013) As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance 60 25–38.
IEEE H. Taştan, “As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution”, The Journal of Accounting and Finance, no. 60, pp. 25–38, October 2013.
ISNAD Taştan, Hakan. “As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution”. The Journal of Accounting and Finance 60 (October 2013), 25-38.
JAMA Taştan H. As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance. 2013;:25–38.
MLA Taştan, Hakan. “As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution”. The Journal of Accounting and Finance, no. 60, 2013, pp. 25-38.
Vancouver Taştan H. As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance. 2013(60):25-38.