Ticari Mal Alımlarında Vade Farklarının Hesaplanması ve Muhasebeleştirilmesi: TMS-2 Stoklar Standardı ile Vergi Mevzuatının Karşılaştırılması

Ayşe N. YERELİ; Nilgün KAYALI; Lale DEMİRLİOĞLU

Article Details

Ticari Mal Alımlarında Vade Farklarının Hesaplanması ve Muhasebeleştirilmesi: TMS-2 Stoklar Standardı ile Vergi Mevzuatının Karşılaştırılması

Authors:

Ayşe N. YERELİ | Nilgün KAYALI | Lale DEMİRLİOĞLU

Publisher:

Cankiri Karatekin University

Journal:

Journal of Institute of Social Sciences 2013 Vol.4 Issue 2, pp.89-104

Document Type:

Article

Publication Date:

11/2013

Document Language:

Turkish

Document ID (Org No.):

2000935918

Frequency:

Bi-Annual

eISSN:

2791-9374

pISSN:

1309-3738

Keywords:

Abstract:

 

In stocks of commodities purchased with deferred payment condition, while the difference
 between the futures and cash purchase; according to the Turkish Accounting Standarts-2
 Inventories Standard, is recognised as a financing expense, it is shown within the inventory
 costs according to Tax Procedure Law. If the inventories aren‟t sold, calculating the delay
 interests and transferring them to the accounting records and therefore making the taxmatching
 records are to be discussed. In the study, the comparison of Turkish Accounting
 Standarts-2 Inventory Standard and Tax Procedure Law in the calculating of delay interests in
 commodity purchases is shown with a model application. The comparative accounting records
 and income statements are conducted with the financial ratios of businesses.

Article Details

Ticari Mal Alımlarında Vade Farklarının Hesaplanması ve Muhasebeleştirilmesi: TMS-2 Stoklar Standardı ile Vergi Mevzuatının Karşılaştırılması

Authors:

Ayşe N. YERELİ | Nilgün KAYALI | Lale DEMİRLİOĞLU

Publisher:

Cankiri Karatekin University

Journal:

Journal of Institute of Social Sciences 2013 Vol.4 Issue 2, pp.89-104

Document Type:

Article

Publication Date:

11/2013

Document Language:

Turkish

Document ID (Org No.):

2000935918

Frequency:

Bi-Annual

eISSN:

2791-9374

pISSN:

1309-3738

TMS-2 Stoklar

Vadeli Alış

Vade Farkı

Issues

Article Details

Ticari Mal Alımlarında Vade Farklarının Hesaplanması ve Muhasebeleştirilmesi: TMS-2 Stoklar Standardı ile Vergi Mevzuatının Karşılaştırılması

Authors: Ayşe N. YERELİ | Nilgün KAYALI | Lale DEMİRLİOĞLU

Publisher: Cankiri Karatekin University

Journal: Journal of Institute of Social Sciences 2013 Vol.4 Issue 2, pp.89-104

Document Type: Article

Publication Date: 11/2013

Document Language: Turkish

Document ID (Org No.): 2000935918

Frequency: Bi-Annual

eISSN: 2791-9374

pISSN: 1309-3738

TMS-2 Stoklar

Vadeli Alış

Vade Farkı

Issues

Authors:

Ayşe N. YERELİ | Nilgün KAYALI | Lale DEMİRLİOĞLU

Publisher:

Cankiri Karatekin University

Journal:

Journal of Institute of Social Sciences 2013 Vol.4 Issue 2, pp.89-104

Document Type:

Article

Publication Date:

11/2013

Document Language:

Turkish

Document ID (Org No.):

2000935918

Frequency:

Bi-Annual

eISSN:

2791-9374

pISSN:

1309-3738