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

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dc.date.accessioned2024-02-06T13:05:25Z
dc.date.available2024-02-06T13:05:25Z
dc.date.issued2021
dc.departmentFakülteler, Uygulamalı Bilimler Fakültesi, Finans ve Bankacılık Bölümü
dc.description.abstractIn 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.
dc.identifier.citationUzun, 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.
dc.identifier.endpage812en_US
dc.identifier.issue2en_US
dc.identifier.startpage785en_US
dc.identifier.urihttps://dergipark.org.tr/en/download/article-file/1306502
dc.identifier.urihttps://hdl.handle.net/20.500.13099/203
dc.identifier.volume14en_US
dc.language.isoen
dc.relation.ispartofMuhasebe ve Vergi Uygulamaları Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectValue and Valuation
dc.subjectTax Procedure Law
dc.subjectIAS/IFRS
dc.subjectBOBI FRS
dc.subjectDeğer ve Değerleme
dc.subjectVUK
dc.subjectTMS/TFRS
dc.subjectBOBİ FRS
dc.titleComparison 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
dc.title.alternativeDeğerleme Ölçülerinin Türkiye Muhasebe/Finansal Raporlama Standartları, Bobi Frs ve Vuk Açısından Karşılaştırılması: Finansal Durum Tablosu Aktif Yapısı Üzerine Bir Çalışma
dc.typeArticle

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