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Bir Alabalık Üretim Tesisinde Kobi TFRS’ye İlk Geçiş Uygulaması

Year 2015, Issue: 66, 89 - 104, 01.04.2015

İlknur Eskin , Batuhan Güvemli

https://doi.org/10.25095/mufad.396533

Abstract

Türkiye’de KOBİ düzeyinde su ürünleri yetiştiriciliği yapan yaklaşık 2000 tesis bulunmaktadır. Bu işletmelerin, Vergi Usul Kanunu’na göre hazırlanmış finansal tablolarını KOBİ TFRS’ler çerçevesinde düzenleyebilmeleri için, ilk geçiş aşamasında Bölüm 35: KOBİ TFRS’ye Geçiş standardına uygun olarak raporlama yapmaları gerekmektedir. Çalışma, bir su ürünleri yetiştiricisi işletmenin KOBİTFRS’ye ilk geçiş işlemlerini incelemekte ve KOBİ TFRS Bölüm 35: KOBİ TFRS’ye Geçiş standardına uygun muhasebe kayıtlarının oluşturulmasını amaçlamaktadır.

Keywords

Su Ürünleri Yetiştiriciliği KOBİ TFRS Bölüm 35 Muhasebe.

Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery

Year 2015, Issue: 66, 89 - 104, 01.04.2015

İlknur Eskin , Batuhan Güvemli

https://doi.org/10.25095/mufad.396533

Abstract

There are approximately 2000 aquaculture facilities that operate as SMEs in the Republic of Turkey. In order to arrange their financial statements within the framework of IFRS for SMEs, they need to make an initial transition towards IFRS for SMEs Section 35: Transition to IFRS for SMEs. This study analyses the transition of an aquaculture firm and illustrates its accounting records within the framework of IFRS for SMEs.

Keywords

Aquaculture Industry IFRS for SMEs Section 35 Accounting.

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Details

Other ID JA82AS94GP
Journal Section Research Article
Authors

İlknur Eskin

Batuhan Güvemli This is me

Publication Date April 1, 2015
Submission Date April 1, 2015
Published in Issue Year 2015 Issue: 66

Cite

APA Eskin, İ., & Güvemli, B. (2015). Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery. The Journal of Accounting and Finance(66), 89-104. https://doi.org/10.25095/mufad.396533
AMA Eskin İ, Güvemli B. Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery. The Journal of Accounting and Finance. April 2015;(66):89-104. doi:10.25095/mufad.396533
Chicago Eskin, İlknur, and Batuhan Güvemli. “Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery”. The Journal of Accounting and Finance, no. 66 (April 2015): 89-104. https://doi.org/10.25095/mufad.396533.
EndNote Eskin İ, Güvemli B (April 1, 2015) Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery. The Journal of Accounting and Finance 66 89–104.
IEEE İ. Eskin and B. Güvemli, “Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery”, The Journal of Accounting and Finance, no. 66, pp. 89–104, April 2015, doi: 10.25095/mufad.396533.
ISNAD Eskin, İlknur - Güvemli, Batuhan. “Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery”. The Journal of Accounting and Finance 66 (April 2015), 89-104. https://doi.org/10.25095/mufad.396533.
JAMA Eskin İ, Güvemli B. Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery. The Journal of Accounting and Finance. 2015;:89–104.
MLA Eskin, İlknur and Batuhan Güvemli. “Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery”. The Journal of Accounting and Finance, no. 66, 2015, pp. 89-104, doi:10.25095/mufad.396533.
Vancouver Eskin İ, Güvemli B. Implementation of the First Time Transition to TFRS for SMEs in a Trout Hatchery. The Journal of Accounting and Finance. 2015(66):89-104.