COMPARISON OF VALUATION MEASURES IN TERMSOF TURKEY ACCOUNTING/FINANCIAL REPORTINGSTANDARDS (TMS/TFRS), FINANCIAL REPORTINGSTANDARD FOR LARGE AND MEDIUM-SIZEDENTITIES (BOBI FRS) AND THE TAX PROCEDURELAW (VUK): A STUDY ONTO THE ASSET STRUCTUREOF FINANCIAL POSITION STATEMENT

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dc.contributor.authorUzun, Erkan
dc.contributor.authorDeran, Ali
dc.date.accessioned2025-03-17T12:19:55Z
dc.date.available2025-03-17T12:19:55Z
dc.date.issued2021
dc.departmentTarsus Üniversitesi
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.endpage812
dc.identifier.issn1308-3740
dc.identifier.issn2564-6591
dc.identifier.issue2
dc.identifier.startpage785
dc.identifier.trdizinid448574
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/448574
dc.identifier.urihttps://hdl.handle.net/20.500.13099/1275
dc.identifier.volume14
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofMuhasebe ve Vergi Uygulamaları
dc.relation.publicationcategoryProje
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_TR_20250316
dc.subjectİşletme
dc.subjectİşletme Finans
dc.titleCOMPARISON OF VALUATION MEASURES IN TERMSOF TURKEY ACCOUNTING/FINANCIAL REPORTINGSTANDARDS (TMS/TFRS), FINANCIAL REPORTINGSTANDARD FOR LARGE AND MEDIUM-SIZEDENTITIES (BOBI FRS) AND THE TAX PROCEDURELAW (VUK): A STUDY ONTO THE ASSET STRUCTUREOF FINANCIAL POSITION STATEMENT
dc.typeProject

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