Comparison of Valuation Measures in Terms of Turkey Accounting/Financial Reporting Standards (TMS/TFRS), Financial Reporting Standard for Large and Medium-Sized Entities (BOBI FRS) and the Tax Procedure Law (VUK): A Study onto The Asset Structure of Financial Position Statement
Yükleniyor...
Dosyalar
Tarih
2021
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
In this study, the valuation principles and measures in the Tax Procedure Law (VUK), Turkey Full Set Accounting / Financial Reporting Standards (TMS/TFRS) and Financial Reporting Standards for Large and Medium Enterprises (BOBİ FRS) are examined. The aim of this study is; it is the comparison of the valuation principles and measures in terms of TMS/TFRS, BOBI FRS and VUK on the elements of the asset structure of the statement of financial position and to demonstrate a common valuation basis and measure. The focus of the study is the approaches adopted by VUK, TMS/TFRS and BOBI FRS in terms of financial reporting. While the VUK focuses on the realization of financial reporting in terms of accurate calculation of the tax to be provided by the enterprises to the state, TMS/TFRS and BOBI FRS aim to provide financial information that is appropriate and truthful, understandable, comparable, verifiable and timely to those who need financial information. Valuation measures also differ due to the difference in the goals adopted.
Açıklama
Anahtar Kelimeler
Value and Valuation, Tax Procedure Law, IAS/IFRS, BOBI FRS, Değer ve Değerleme, VUK, TMS/TFRS, BOBİ FRS
Kaynak
Muhasebe ve Vergi Uygulamaları Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
14
Sayı
2
Künye
Uzun, E., Deran, A. (2021). Comparison of Valuation Measures in Terms of Turkey Accounting/Financial Reporting Standards (TMS/TFRS), Financial Reporting Standard for Large and Medium-Sized Entities (BOBI FRS) and the Tax Procedure Law (VUK): A Study onto The Asset Structure of Financial Position Statement. Muhasebe ve Vergi Uygulamaları Dergisi. 14 (2), 785-812.
