HASILATLARIN MUHASEBELEŞTİRİLMESİNDE MSUGT-TMS/TFRS-BOBİ FRS KARŞILAŞTIRMASI
COMPARISON OF MSUGT-TMS-BOBI FRS IN ACCOUNTING OF REVENUES
Author(s): Mehmet Ünsal MemişSubject(s): Geography, Regional studies, Economic policy, Methodology and research technology, Accounting - Business Administration
Published by: Kafkas Üniversitesi Sağlık, Kültür ve Spor Daire Başkanlığı Dijital Baskı Merkezi
Keywords: Revenue Accounting System Applications General Communiqué (MSUGT); Turkey Accounting Standards (TMS);
Summary/Abstract: Revenue is income that an entity generates in its ordinary course of business during an operating period. Before the Turkey Accounting Standards, the accounting of Revenue Accounting System Applications General Communiqué is applied. Entry standards into force together with Standards IAS18/IFRS15, Large and Medium Sized Enterprises to Financial Reporting Standard in conjunction with the entry into force BOBIFRS(B5) provisions are implemented. Enterprises that are not subject to a global standard of compliance in their countries and are subject to public interest and are subject to asset size, annual net sales revenue, and the number of employees exceeding the specified limits; MSUGT, TMS18/TFRS15 and BOBIFRS(B5), respectively. Within this framework, the differences between the applications are important in terms of accounting and reporting of revenues according to the legislation they are subject. Within the scope of the study, the principles of accounting and reporting of revenue by MSUGT-TMS/TFRS-BOBIFRS were examined in terms of which companies are subject to which bases. Accounting differences of financial transactions subject to revenue and the effects of these differences on financial reports are explained.
Journal: Kafkas Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
- Issue Year: 10/2019
- Issue No: 19
- Page Range: 236-249
- Page Count: 14
- Language: Turkish
