Yıl 2017, Cilt 3, Sayı 1, Sayfalar 1000 - 1011 2017-06-30

VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING

Huseyin Mert [1] , Guler Karak [2]

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Valuation occupies a significant place in life as a common measure is required in mutual economic relationships. Regulations on valuation bear some differences with respect to the Tax Procedure Law and Turkish Financial Reporting Standards. Valuation of Securities that are among the financial instruments also bears some differences with respect to the Tax Procedure Law and Turkish Financial Reporting Standards practices. Tax Procedure Law did not include multiple valuation criteria in valuation of the Securities and did not provided enterprises with any different opportunity. However, according to the Turkish Financial Reporting Standards measuring terms, alternative valuation measures may be used. Therefore, amount of the commercial profits changes. Balance sheets of the enterprises give the closest results to the reality. Benefits and what are brought by the valuation differences occurred as a result of measuring and recognizing the Securities were analyzed. Application differences between the Turkish Financial Reporting Standards, their impacts on the financial statements of the enterprises and corrections increase importance of the accounting policies.Purpose of this study is to analyze the valuation of the securities that are important for the enterprises with respect to the Tax Procedure Law and Turkish Financial Reporting Standards and to reveal their impacts on the reporting.

 

Turkish Financial Reporting Standards, Tax Procedure Law, valuation of securities
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Konular Beşeri Bilimler, Ortak Disiplinler
Dergi Bölümü Makaleler
Yazarlar

Yazar: Huseyin Mert

Yazar: Guler Karak

Bibtex @araştırma makalesi { pap370966, journal = {PressAcademia Procedia}, issn = {}, eissn = {2459-0762}, address = {PressAcademia}, year = {2017}, pages = {1000 - 1011}, doi = {10.17261/Pressacademia.2018.772}, title = {VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING}, key = {cite}, author = {Mert, Huseyin and Karak, Guler} }
APA Mert, H , Karak, G . (2017). VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING. PressAcademia Procedia, 3 (1), 1000-1011. DOI: 10.17261/Pressacademia.2018.772
MLA Mert, H , Karak, G . "VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING". PressAcademia Procedia 3 (2017): 1000-1011 <http://dergipark.gov.tr/pap/article/370966>
Chicago Mert, H , Karak, G . "VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING". PressAcademia Procedia 3 (2017): 1000-1011
RIS TY - JOUR T1 - VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING AU - Huseyin Mert , Guler Karak Y1 - 2017 PY - 2017 N1 - doi: 10.17261/Pressacademia.2018.772 DO - 10.17261/Pressacademia.2018.772 T2 - PressAcademia Procedia JF - Journal JO - JOR SP - 1000 EP - 1011 VL - 3 IS - 1 SN - -2459-0762 M3 - doi: 10.17261/Pressacademia.2018.772 UR - http://dx.doi.org/10.17261/Pressacademia.2018.772 Y2 - 2018 ER -
EndNote %0 PressAcademia Procedia VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING %A Huseyin Mert , Guler Karak %T VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING %D 2017 %J PressAcademia Procedia %P -2459-0762 %V 3 %N 1 %R doi: 10.17261/Pressacademia.2018.772 %U 10.17261/Pressacademia.2018.772
ISNAD Mert, Huseyin , Karak, Guler . "VALUATION OF SECURITIES WITH RESPECT TO TURKISH FINANCIAL REPORTING STANDARDS AND TAX PROCEDURE LAW AND THEIR IMPACTS ON THE REPORTING". PressAcademia Procedia 3 / 1 (Haziran 2017): 1000-1011. http://dx.doi.org/10.17261/Pressacademia.2018.772