Evaluation of Unlicensed Solar Energy Production And Accounting Applications Within The Framework of TAS/TFRS

Şahay Ok; Meltem Ece Çokmutlu

Article Details

Evaluation of Unlicensed Solar Energy Production And Accounting Applications Within The Framework of TAS/TFRS

Authors:

Şahay Ok | Meltem Ece Çokmutlu

Publisher:

Bolu Abant Izzet Baysal University

Main Topics:

İşletme

Journal:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.20 Issue 1, pp.246-264

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001320555

pISSN:

1306-2174

Keywords:

Abstract:

 One of the ways to prevent the increase in carbon emissions caused by fossil fuels, which is one of todays world problems, is to encourage the use of clean energy. In this sense, energy production and use from environmentally friendly sources is increasing all over the world. In our country, the use of renewable energy resources is preferred as an alternative to fossil resources in many areas such as electricity production, heating and transportation. There are two different regulations in Turkish legislation for electricity generation from renewable energy sources: licensed and unlicensed. Among the Regulation on Unlicensed Electricity Production in the Electricity Market dated 12052019 and the regulations and changes made in the relevant regulation to date, two of the most important issues have been setting off and free contribution regulations. In this study, it is aimed to present the accounting practices of a representative unlicensed electricity generation power plant, from the project stage to the offsetting and free contribution processes, within the framework of TMSTFRS and VUK, within the framework of the new changes and regulations in the regulation. In the study, accounting was made in accordance with TMS 23, TMS 16, TMS 38, TMS 20 and VUK, and recording suggestions regarding offsetting and free contribution calculations were presented. When the study is evaluated in general, it will be possible to ensure uniformity in the accounting practices of legal entities engaged in unlicensed electricity production and consumption in line with the latest updates regarding the mentioned issues.

 One of the ways to prevent the increase in carbon emissions caused by fossil fuels, which is one of todays world problems, is to encourage the use of clean energy. In this sense, energy production and use from environmentally friendly sources is increasing all over the world. In our country, the use of renewable energy resources is preferred as an alternative to fossil resources in many areas such as electricity production, heating and transportation. There are two different regulations in Turkish legislation for electricity generation from renewable energy sources: licensed and unlicensed. Among the Regulation on Unlicensed Electricity Production in the Electricity Market dated 12052019 and the regulations and changes made in the relevant regulation to date, two of the most important issues have been setting off and free contribution regulations. In this study, it is aimed to present the accounting practices of a representative unlicensed electricity generation power plant, from the project stage to the offsetting and free contribution processes, within the framework of TMSTFRS and VUK, within the framework of the new changes and regulations in the regulation. In the study, accounting was made in accordance with TMS 23, TMS 16, TMS 38, TMS 20 and VUK, and recording suggestions regarding offsetting and free contribution calculations were presented. When the study is evaluated in general, it will be possible to ensure uniformity in the accounting practices of legal entities engaged in unlicensed electricity production and consumption in line with the latest updates regarding the mentioned issues.

 One of the ways to prevent the increase in carbon emissions caused by fossil fuels, which is one of todays world problems, is to encourage the use of clean energy. In this sense, energy production and use from environmentally friendly sources is increasing all over the world. In our country, the use of renewable energy resources is preferred as an alternative to fossil resources in many areas such as electricity production, heating and transportation. There are two different regulations in Turkish legislation for electricity generation from renewable energy sources: licensed and unlicensed. Among the Regulation on Unlicensed Electricity Production in the Electricity Market dated 12052019 and the regulations and changes made in the relevant regulation to date, two of the most important issues have been setting off and free contribution regulations. In this study, it is aimed to present the accounting practices of a representative unlicensed electricity generation power plant, from the project stage to the offsetting and free contribution processes, within the framework of TMSTFRS and VUK, within the framework of the new changes and regulations in the regulation. In the study, accounting was made in accordance with TMS 23, TMS 16, TMS 38, TMS 20 and VUK, and recording suggestions regarding offsetting and free contribution calculations were presented. When the study is evaluated in general, it will be possible to ensure uniformity in the accounting practices of legal entities engaged in unlicensed electricity production and consumption in line with the latest updates regarding the mentioned issues.

 Günümüz dünya sorunlarından biri olan fosil yakıt kaynaklı karbon emisyon artışının önüne geçmenin bir yolu da temiz enerji kullanımını teşvik etmektir. Bu anlamda çevre dostu kaynaklardan enerji üretimi ve kullanımı tüm dünyada artış göstermektedir. Ülkemizde de yenilenebilir enerji kaynaklarının kullanımı, başta elektrik üretimi olmak üzere ısınma, ulaşım gibi birçok alanda fosil kaynaklara alternatif olarak tercih edilmektedir. Türk mevzuatında yenilenebilir enerji kaynaklarından elektrik üretimi için lisanslı ve lisanssız olmak üzere iki farklı düzenleme mevcuttur. 12052019 tarihinde Elektrik Piyasasında Lisanssız Elektrik Üretimi Yönetmeliği ve günümüze değin ilgili yönetmelikte yapılan düzenlemeler ve değişiklikler arasında en önemli konulardan ikisi mahsuplaştırma ve bedelsiz katkı düzenlemeleri olmuştur. Bu çalışmada da temsili bir lisanssız elektrik üretim santralinin, yönetmelikteki yeni değişiklikleri ve düzenlemeleri çerçevesinde proje aşamasından mahsuplaştırma ve bedelsiz katkı süreçlerine kadar olan muhasebe uygulamalarını TMSTFRS ve VUK çerçevesinde sunmak amaçlanmıştır. Çalışmada TMS 23, TMS 16, TMS 38, TMS 20 ve VUK gereğince muhasebeleştirme yapılmış, mahsuplaşma ve bedelsiz katkı hesaplamalarına ilişkin kayıt önerileri sunulmuştur. Çalışma genel olarak değerlendirildiğinde, son güncellemeler doğrultusunda lisanssız elektrik üretiminde ve tüketiminde bulunan tüzel kişiliklerin bahsi geçen konulara ilişkin muhasebeleştirme uygulamalarında yekneksaklık sağlanması mümkün olacaktır.

Article Details

Evaluation of Unlicensed Solar Energy Production And Accounting Applications Within The Framework of TAS/TFRS

Authors:

Şahay Ok | Meltem Ece Çokmutlu

Publisher:

Bolu Abant Izzet Baysal University

Main Topics:

İşletme

Journal:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.20 Issue 1, pp.246-264

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001320555

pISSN:

1306-2174

Solar Energy

Renewable Energy

Unlicensed Electricity Generation

TAS

Turkish Tax Procedure Law: Güneş Enerjisi

Yenilenebilir Enerji

Lisanssız Elektrik Üretimi

TMS

Vergi Usul Kanunu

Issues

Article Details

Authors: Şahay Ok | Meltem Ece Çokmutlu

Publisher: Bolu Abant Izzet Baysal University

Main Topics: İşletme

Journal: Ekonomik ve Sosyal Araştırmalar Dergisi Vol.20 Issue 1, pp.246-264

Document Type: Article

Publication Date: 6/2024

Document Language: Turkish

Document ID (Org No.): 2001320555

pISSN: 1306-2174

Issues

Authors:

Şahay Ok | Meltem Ece Çokmutlu

Publisher:

Bolu Abant Izzet Baysal University

Main Topics:

İşletme

Journal:

Ekonomik ve Sosyal Araştırmalar Dergisi Vol.20 Issue 1, pp.246-264

Document Type:

Article

Publication Date:

6/2024

Document Language:

Turkish

Document ID (Org No.):

2001320555

pISSN:

1306-2174