VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti

Mehmet Maşuk Fidan

doi:10.29067/muvu.1654438

EN TR

Non-Real Financing Cost in Inflation Adjustment According to TPL and TAS

Abstract

At the end of 2023, the Temporary Article 33 of the Tax Procedure Law (TPL)was enacted, requiring an inflation adjustment. In addition, inflation adjustment was applied in 2024 in accordance with the Repeated Article 298 of TPL. In subsequent years, inflation adjustment will continue if the conditions are met. The Public Oversight Accounting and Auditing Standards Authority has issued an announcement regarding the presentation of the financial statements of the entities subject to independent audit and applying Turkish Accounting Standards for the annual reporting periods ending on or after December 31, 2023, adjusted for the effects of inflation. Since a portion of capitalized borrowing costs is inflation-adjusted, during the restatement process, non-real financing costs that are inflation-adjusted should not be considered when determining the amount subject to restatement. In our study, the nature of non-real financing costs, their calculation, adjustment, and accounting in inflation adjustments within the scope of TPL and TAS are examined. Additionally, the study presents the impact of the similarities and differences between TPL and TAS on the financial statements, with an application.

Keywords

VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti

Abstract

2023 yılı sonunda Vergi Usul Kanunu’nun (VUK) Geçici 33’üncü maddesinde enflasyon düzeltmesi yapılması kararı alınmıştır. Ayrıca, 2024 yılında da VUK’un Mükerrer 298’inci maddesi gereği enflasyon düzeltmesi yapılmıştır. Müteakip senelerde ise şartların oluşması halinde enflasyon düzeltmesine devam edilecektir. Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu, bağımsız denetime tabi olan ve Türkiye Muhasebe Standartlarını uygulayan işletmelerin 31 Aralık 2023 tarihinde veya sonrasında sona eren yıllık raporlama dönemine ait finansal tablolarının enflasyon etkisine göre düzeltilerek sunulması konusunda duyuru yayımlamıştır. Aktifleştirilen borçlanma maliyetlerinin içerisinde enflasyonun isabet ettiği bir kısım mevcut olduğundan, düzeltme işlemi gerçekleştirilirken enflasyonun isabet ettiği reel olmayan finansman maliyetlerinin (borçlanma maliyetlerinin) düzeltmeye esas tutar belirlenirken dikkate alınmaması gerekmektedir. Çalışmada, Vergi Usul Kanunu ve Türkiye Muhasebe Standartları kapsamında gerçekleştirilecek enflasyon düzeltmelerinde; reel olmayan finansman maliyetinin mahiyeti, reel olmayan finansman maliyetinin hesaplanması, düzeltilmesi ve muhasebeleştirilmesi hususları incelenmiştir. Ayrıca, çalışmada, Vergi Usul Kanunu ve Türkiye Muhasebe Standartları arasında, reel olmayan finansman (borçlanma) maliyetine ilişkin benzerlik ve farklılıkların finansal tablolar üzerinde yarattığı etki bir örnek uygulama ile sunulmaktadır.

Keywords

References

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Details

Primary Language

Turkish

Subjects

Financial Accounting, Accounting Theory and Standards, Taxation Accounting

Journal Section

Theoretical Article

Authors

Mehmet Maşuk Fidan ^*
0000-0002-4341-943X
Türkiye

Publication Date

March 9, 2026

Submission Date

March 9, 2025

Acceptance Date

September 15, 2025

Published in Issue

Year 2026 Number: 19

DOI

https://doi.org/10.29067/muvu.1654438

IZ

https://izlik.org/JA97XR46RM

Cite

RIS / Bibtex

APA

Fidan, M. M. (2026). VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti. Journal of Accounting and Taxation Studies, 19. https://doi.org/10.29067/muvu.1654438

AMA

1.Fidan MM. VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti. JATS. 2026;(19). doi:10.29067/muvu.1654438

Chicago

Fidan, Mehmet Maşuk. 2026. “VUK Ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti”. Journal of Accounting and Taxation Studies, nos. 19. https://doi.org/10.29067/muvu.1654438.

EndNote

Fidan MM (March 1, 2026) VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti. Journal of Accounting and Taxation Studies 19

IEEE

[1]M. M. Fidan, “VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti”, JATS, no. 19, Mar. 2026, doi: 10.29067/muvu.1654438.

ISNAD

Fidan, Mehmet Maşuk. “VUK Ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti”. Journal of Accounting and Taxation Studies. 19 (March 1, 2026). https://doi.org/10.29067/muvu.1654438.

JAMA

1.Fidan MM. VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti. JATS. 2026. doi:10.29067/muvu.1654438.

MLA

Fidan, Mehmet Maşuk. “VUK Ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti”. Journal of Accounting and Taxation Studies, no. 19, Mar. 2026, doi:10.29067/muvu.1654438.

Vancouver

1.Mehmet Maşuk Fidan. VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti. JATS. 2026 Mar. 1;(19). doi:10.29067/muvu.1654438

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VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti

Non-Real Financing Cost in Inflation Adjustment According to TPL and TAS

Abstract

Keywords

VUK ve TMS’ye Göre Enflasyon Düzeltmesinde Reel Olmayan Finansman Maliyeti

Abstract

Keywords

References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

DOI

IZ

Cite

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