ULUSLARARASI MUHASEBE STANDARTLARINA GÖRE BARTER İŞLEMLERİ VE MUHASEBELEŞTİRİLMESİ ÜZERİNE BİR UYGULAMA

Oktay TAS; Huseyin MERT; Oguz DUKAN

doi:https://doi.org/10.17261/Pressacademia.2016118672

Article Details

ULUSLARARASI MUHASEBE STANDARTLARINA GÖRE BARTER İŞLEMLERİ VE MUHASEBELEŞTİRİLMESİ ÜZERİNE BİR UYGULAMA

Authors:

Oktay TAS | Huseyin MERT | Oguz DUKAN

Publisher:

PressAcademia

Main Topics:

Social Sciences

Journal:

PressAcademia Procedia 2016 Vol.2 Issue 1, pp.505-514

Document Type:

Article

Publication Date:

5/2016

Document Language:

Turkish

Document ID (Org No.):

2000777132

Frequency:

Tri-annual

eISSN:

2459-0762

DOI:

https://doi.org/10.17261/Pressacademia.2016118672

Keywords:

Abstract:

 

Barter , today's commercial life alongside the monetary payment is n important payment system. Barter system is being studied in recent
 years to be used more efficiently and effectively. Today 's commercial life and very diversified needs, increasing the limit to eliminate to
 barriers of trade and boost the activity between firms also it is very important. The use of this system will be able to effectively connect
 with the rules at the local and the international system. Otherwise the international arena rather than in the local implementation of the
 barter system will be difficult. Several group and its subsectors engage in barter transactions, typically exchanging advertising for
 advertising, goods or services. In these transactions between companies is required an accounting standards.Especially new accounting
 standards could change how the transaction price is measured in these transactions. Advertising for advertising Revenue is not recognized
 in an exchange of similar goods or services. However, if the medium of advertising exchanged is dissimilar in nature, revenue is recognized
 as the fair value of the advertising supplied. Other than advertising for advertising Revenue is measured at the fair value of the goods or
 services received, adjusted by the amount of any cash or cash equivalents received or paid. If the fair value of the goods or services
 received cannot be reliably measured, the revenue is measured at the fair value of the goods or services given up, adjusted by the amount
 of cash or cash equivalents received. A seller that provides goods and services in the course of its ordinary activities recognises revenue
 under IAS 18 Revenue from a barter transaction involving advertising when, amongst other criteria, the services exchanged are dissimilar
 and the amount of revenue can be measured reliably.Barter is a system tahat it is commonly used as a revenue and payment system
 amongst other business. The purpose of our study is to explain the barter system and evaluate clearly the accounting process process of
 barter activities. In this artical the accounting and reporting of barter sytem is analyzed based on IFRS and practice aplications.

 

Barter, günümüz ticari hayatında parasal ödeme yöntemlerinin yanında kendine belli bir derecede yer bulmuş bir ödeme sistemidir. Barter sisteminin daha verimli ve etkin kullanılabilmesi için son yıllarda çalışmalar yapılmaktadır. Günümüzde ticari hayatın ve ihtiyaçların çok çeşitlenmesi, sınırların giderek ortadan kalkması ve ticaretin önündeki engellerin hızlı bir şekilde giderilmesi ile ödeme sistemleri de çeşitlilik göstermiştir. Bu ihtiyaçların ve çeşitliliğin sonucunda barter sistemi eski zamanlardaki yüksek yoğunluklu kullanım imkanına kısmı olarak ulaşmaya başlamıştır. Bu sistemin etkin bir şekilde kullanılması yerel ve uluslararası sistemde kurallara bağlanması ile mümkün olabilecektir. Aksi halde yerelden daha ziyade uluslararası alanlarda barter sisteminin uygulanması güçleşecektir. Çalışmamıza konu olan Barter hasılat ve ödeme sistemleri günümüzde sıklıkla kullanılmaktadır. Yapmış olduğumuz bu çalışma ile barter sisteminin ne olduğu, ne olmadığı, eski uygulamaları ve günümüz uygulamaları incelenerek, UFRS’de nasıl yer aldığı ve özellikle barter sisteminde ciro kavramı üzerinde durularak örnek bir uygulama ile incelenmiştir.

Article Details

ULUSLARARASI MUHASEBE STANDARTLARINA GÖRE BARTER İŞLEMLERİ VE MUHASEBELEŞTİRİLMESİ ÜZERİNE BİR UYGULAMA

Authors:

Oktay TAS | Huseyin MERT | Oguz DUKAN

Publisher:

PressAcademia

Main Topics:

Social Sciences

Journal:

PressAcademia Procedia 2016 Vol.2 Issue 1, pp.505-514

Document Type:

Article

Publication Date:

5/2016

Document Language:

Turkish

Document ID (Org No.):

2000777132

Frequency:

Tri-annual

eISSN:

2459-0762

DOI:

https://doi.org/10.17261/Pressacademia.2016118672

Barter

UFRS

ciro

muhasebeleştirme

Issues

Article Details

ULUSLARARASI MUHASEBE STANDARTLARINA GÖRE BARTER İŞLEMLERİ VE MUHASEBELEŞTİRİLMESİ ÜZERİNE BİR UYGULAMA

Authors: Oktay TAS | Huseyin MERT | Oguz DUKAN

Publisher: PressAcademia

Main Topics: Social Sciences

Journal: PressAcademia Procedia 2016 Vol.2 Issue 1, pp.505-514

Document Type: Article

Publication Date: 5/2016

Document Language: Turkish

Document ID (Org No.): 2000777132

Frequency: Tri-annual

eISSN: 2459-0762

DOI: https://doi.org/10.17261/Pressacademia.2016118672

Barter

UFRS

ciro

muhasebeleştirme

Issues

Authors:

Oktay TAS | Huseyin MERT | Oguz DUKAN

Publisher:

PressAcademia

Main Topics:

Social Sciences

Journal:

PressAcademia Procedia 2016 Vol.2 Issue 1, pp.505-514

Document Type:

Article

Publication Date:

5/2016

Document Language:

Turkish

Document ID (Org No.):

2000777132

Frequency:

Tri-annual

eISSN:

2459-0762

DOI:

https://doi.org/10.17261/Pressacademia.2016118672