Genel Kabul Görmüş Muhasebe İlkelerine Göre, ERTELENMİŞ VERGİLERİN FİNANSAL TABLOLARDA RAPORL ANMASI

Yıl 2001, Cilt: 4 Sayı: 16, 183 - 191, 13.01.2001

İsmail Ufuk Mısırlıoğlu

https://doi.org/10.14783/maruoneri.728739

Öz

This paper discusses the rules and practices for recording and classifying deferred taxes accounting under International Accounting Standards 12 (IAS 12) that is orientated towards accounting applications in Turkey. Deferred tax accounting is an alternative approach against taxes payable accounting due to its weaknesses.
Deferred taxes accounting consists of two elements: income tax expense based on accounting income and actual income taxes payable calculated for the purposes of taxation. The amount by which income taxes expense differs from actual income taxes payable due to timing and temporary differences are accounted under deferred taxes accounting rules.

Anahtar Kelimeler

Muhasebe İlkeleri, Ertelenmiş Vergiler, Finansal Tablolar, Finansal Tabloların Raporlanması, Genel Kabul Görmüş Muhasebe İlkeleri

Kaynakça

• [1] Needles; Anderson; Caldwell, Principles of Accounting, 5* Edition, U.S.A., 1993, s.585.
• [2] International Accounting Standards Committee (IASC), International Accounting Standards (IAS), IAS 12, 1999, ss.245, 250, 262, 271.
• [3] Blake, John, Accounting Standards, 4* Edition, Pitman Publishing, GreatBritain, 1993, s. 121.
• [4] Georgette, T Bailey; Ken, Wild, International Accounting Standards, A Guide to Preparing Accounts, Accountancy Books, 1998, UK, s.472.
• [5] David, Alexander; Simon, Archer, International Accounting Standards Guide, Harcourt Professional Publishing, 2000, USA, ss.22, 08.
• [6] Epstein, J. Barry; Mirza, Abbas Ali, Interpretation and Application of International Accounting Standards, Wiley, USA, 1998, s.488.
• [7] Williams, Jan R, GAAP Guide, Miller, USA, 1996, ss.21,36.
• [8] Roberts, Clara; Weetmen, Pauline; Gordon, Paul, International Financial Accounting A Comparative Approach, Pitman Publishing, 1998, Great Britain.
• [9] ---------, Sermaye Piyasası Kurulu Tebliği (SPKt) , Seri no XI, no I: Sermaye Piyasasında Mali Tablo ve Raporlara ilişkin İlke ve Kurallar Hakkında Tebliğ.
• [10] Vergi Usul Kanunu (VUK).
• [11] Bıyık, Recep,“Araştırma ve Geliştirme (Ar-Ge) Harcaması Yapan Mükelleflere Sağlanan Vergisel Teşvikler, Bu Harcamaların Gider veya Maliyet Kaydı", Vergi Dünyası, Temmuz 1999.
• [12] Gelir Vergisi Kanunu (GVK), Kurumlar Vergisi Kanunu (KVK).