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VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING

Year 2017, Volume: 3 Issue: 1, 1000 - 1011, 30.06.2017
https://doi.org/10.17261/Pressacademia.2018.772

Abstract

Valuation
occupies a significant place in life as a common measure is required in mutual
economic relationships. Regulations on valuation bear some differences with
respect to the Tax Procedure Law and Turkish Financial Reporting Standards.
Valuation of Securities that are among the financial instruments also bears
some differences with respect to the Tax Procedure Law and Turkish Financial
Reporting Standards practices. Tax Procedure Law did not include multiple
valuation criteria in valuation of the Securities and did not provided
enterprises with any different opportunity. However, according to the Turkish
Financial Reporting Standards measuring terms, alternative valuation measures
may be used. Therefore, amount of the commercial profits changes. Balance
sheets of the enterprises give the closest results to the reality. Benefits and
what are brought by the valuation differences occurred as a result of measuring
and recognizing the Securities were analyzed. Application differences between
the Turkish Financial Reporting Standards, their impacts on the financial
statements of the enterprises and corrections increase importance of the
accounting policies.Purpose of this study is to analyze the valuation of the
securities that are important for the enterprises with respect to the Tax
Procedure Law and Turkish Financial Reporting Standards and to reveal their
impacts on the reporting.



 

References

  • http://www.kgk.gov.tr/content_detail-208-513-son-halleriyle-standartlar.html (Erişim Tarihi:18.03.2017)
  • HELVACIOĞLU, Serhan, (2015), BDO Denet İş Yatırım Sunumları
  • YALÇIN, Hüseyin, Kazım METİN, (1996 ), İşletmeye Dahil İktisadi kıymetleri Değerleme, http://www.verginet.net (Erişim Tarihi:15.03.2017)
  • ERDOĞAN, Murat, 2011, VUK’ndan TFRS’na Geçiş Rehberi
  • YILMAZ, Kazım, (2012 ), Değerleme
  • AKBULUT, Akın, (2012) Karşılaştırmalı TMS/TFRS – Vergi Uygulamaları
  • KIZIL,Ahmet ,Mehmet M.FİDAN, Cevdet KIZIL,İrem KESKİN, TMS – TFRS Uygulamalar ve Yorumlar
  • GÖKÇEN,Gürbüz,Başak ATAMAN, Akgul Cemal ÇAKICI,Türkiye Muhasebe Standartları Uygulamaları
  • FIRAT,Furkan, Vergi Sorunları Dergisi Aralık 2014 , Sayı.315
Year 2017, Volume: 3 Issue: 1, 1000 - 1011, 30.06.2017
https://doi.org/10.17261/Pressacademia.2018.772

Abstract

References

  • http://www.kgk.gov.tr/content_detail-208-513-son-halleriyle-standartlar.html (Erişim Tarihi:18.03.2017)
  • HELVACIOĞLU, Serhan, (2015), BDO Denet İş Yatırım Sunumları
  • YALÇIN, Hüseyin, Kazım METİN, (1996 ), İşletmeye Dahil İktisadi kıymetleri Değerleme, http://www.verginet.net (Erişim Tarihi:15.03.2017)
  • ERDOĞAN, Murat, 2011, VUK’ndan TFRS’na Geçiş Rehberi
  • YILMAZ, Kazım, (2012 ), Değerleme
  • AKBULUT, Akın, (2012) Karşılaştırmalı TMS/TFRS – Vergi Uygulamaları
  • KIZIL,Ahmet ,Mehmet M.FİDAN, Cevdet KIZIL,İrem KESKİN, TMS – TFRS Uygulamalar ve Yorumlar
  • GÖKÇEN,Gürbüz,Başak ATAMAN, Akgul Cemal ÇAKICI,Türkiye Muhasebe Standartları Uygulamaları
  • FIRAT,Furkan, Vergi Sorunları Dergisi Aralık 2014 , Sayı.315
There are 9 citations in total.

Details

Journal Section Articles
Authors

Huseyin Mert This is me

Guler Karak This is me

Publication Date June 30, 2017
Published in Issue Year 2017 Volume: 3 Issue: 1

Cite

APA Mert, H., & Karak, G. (2017). VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING. PressAcademia Procedia, 3(1), 1000-1011. https://doi.org/10.17261/Pressacademia.2018.772
AMA Mert H, Karak G. VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING. PAP. June 2017;3(1):1000-1011. doi:10.17261/Pressacademia.2018.772
Chicago Mert, Huseyin, and Guler Karak. “VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING”. PressAcademia Procedia 3, no. 1 (June 2017): 1000-1011. https://doi.org/10.17261/Pressacademia.2018.772.
EndNote Mert H, Karak G (June 1, 2017) VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING. PressAcademia Procedia 3 1 1000–1011.
IEEE H. Mert and G. Karak, “VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING”, PAP, vol. 3, no. 1, pp. 1000–1011, 2017, doi: 10.17261/Pressacademia.2018.772.
ISNAD Mert, Huseyin - Karak, Guler. “VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING”. PressAcademia Procedia 3/1 (June 2017), 1000-1011. https://doi.org/10.17261/Pressacademia.2018.772.
JAMA Mert H, Karak G. VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING. PAP. 2017;3:1000–1011.
MLA Mert, Huseyin and Guler Karak. “VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING”. PressAcademia Procedia, vol. 3, no. 1, 2017, pp. 1000-11, doi:10.17261/Pressacademia.2018.772.
Vancouver Mert H, Karak G. VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING. PAP. 2017;3(1):1000-11.

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