BibTex RIS Kaynak Göster

Ceviz Bahçelerinde Türkiye Muhasebe Standartları – 41 Ve Vergi Usul Kanunu Uyarınca Amortisman Ayrılması Ve Değerlemesinin Karşılaştırmalı İncelenmesi

Yıl 2013, Sayı: 60, 25 - 38, 01.10.2013

Hakan Taştan

Öz

Bu çalışmanın amacı; ceviz bahçesi işletmelerinde amortisman ve değerleme uygulamalarını, “Türkiye Muhasebe Standartları 41 Tarımsal Faaliyetler” standardı ve Vergi Usul Kanunu hükümleri uyarınca karşılaştırmalı olarak incelemektir. Muhasebe Sistemi Uygulama Genel Tebliğleri uyarınca meyve ağaçlarının hangi hesap grubunda ve hangi hesap içerisinde muhasebeleştirilmesi gerektiği açıklanmamıştır. Muhasebe kaydını yapanlar; kendi görüşleri, yorumları ve uzman kişilerin önerileri doğrultusunda kayıt yapmaktadırlar. Amortisman ve değerleme uygulamalarının Türkiye Muhasebe Standarları ve VUK çerçevesinde nasıl yapılabileceğine ilişkin karşılaştırılarak açıklamalar yapılmış öneriler geliştirilmiştir. Amortisman ve değerleme konusunda, tarımsal işletmelerde, Türkiye Muhasebe Standartlarının daha gerçekçi ve doğruya yakın düzenlemeler getirdiği sonucuna varılmıştır.

Anahtar Kelimeler

TMS-41 Canlı Varlıklar Amortisman Değerleme.

As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution

Yıl 2013, Sayı: 60, 25 - 38, 01.10.2013

Hakan Taştan

Öz

The purpose of this study is to comparative analyze of the amortization and valuation applications in walnut gardens facilities as per “Turkish Accounting Standards – 41 Agriculture” standard and The Tax Procedures Code provisions. Recognition of fruit trees under which account group and within which account, is explained as per Accounting System Application General Notifications. The parties, who carried out their accounting records, have arranged records in accordance with their views, comments and suggestions of experts. The way of performing amortization and valuation applications within the scope of Turkish Accounting Standards and The Tax Procedures Code, are decided, explained and related suggestions are developed. Related to amortization and valuation, it is concluded that Turkish Accounting Standards have provided more realistic and close to accurate regulations.

Anahtar Kelimeler

TAS-41 Biological Assets Amortization Valuation.

Toplam 0 adet kaynakça vardır.

Ayrıntılar

Diğer ID JA94FY69BA
Bölüm Araştırma Makalesi
Yazarlar

Hakan Taştan Bu kişi benim

Yayımlanma Tarihi 1 Ekim 2013
Gönderilme Tarihi 1 Ekim 2013
Yayımlandığı Sayı Yıl 2013 Sayı: 60

Kaynak Göster

APA Taştan, H. (2013). As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance(60), 25-38.
AMA Taştan H. As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance. Ekim 2013;(60):25-38.
Chicago Taştan, Hakan. “As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution”. The Journal of Accounting and Finance, sy. 60 (Ekim 2013): 25-38.
EndNote Taştan H (01 Ekim 2013) As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance 60 25–38.
IEEE H. Taştan, “As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution”, The Journal of Accounting and Finance, sy. 60, ss. 25–38, Ekim 2013.
ISNAD Taştan, Hakan. “As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution”. The Journal of Accounting and Finance 60 (Ekim 2013), 25-38.
JAMA Taştan H. As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance. 2013;:25–38.
MLA Taştan, Hakan. “As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution”. The Journal of Accounting and Finance, sy. 60, 2013, ss. 25-38.
Vancouver Taştan H. As Per Turkish Accounting Standards 41 And The Tax Procedures Code For Walnut Gardens – Comparative Analysıs Of Its Evaluation And Amortization Distribution. The Journal of Accounting and Finance. 2013(60):25-38.