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

Yıl 2017, Cilt: 3 Sayı: 1, 1000 - 1011, 30.06.2017

Huseyin Mert Guler Karak

https://doi.org/10.17261/Pressacademia.2018.772

Öz

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.

 

Anahtar Kelimeler

Turkish Financial Reporting Standards, Tax Procedure Law, valuation of securities

Kaynakça

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