In terms of meaning and scope, it is normal that the provision term like many other terms can be used in different fields and forms. Creating turmoil by reflecting provision and making provision in a different and contradictory way by general regulations and publications in the same field is not normal. The aim of this study is to contribute to the elimination of this turmoil by evaluating the explanations in the foundation related with the term provision. In this study Turkish Commercial Code, Tax Procedure Law, Uniform Accounting Standards, Turkish Accounting Standards, and arrangements in the accounting systems of banking and insurance companies were investigated from various aspects and the findings were presented in a list at the end of the study.
|Yayımlanma Tarihi||30 Mart 2020|
|Başvuru Tarihi||29 Mart 2018|
|Kabul Tarihi||15 Mart 2020|
|Yayınlandığı Sayı||Yıl 2020, Cilt 22, Sayı 1|