Dış ticaret işlemlerinin muhasebeleştirilmesi: TMS-2 stoklar, TMS-21 kur değişiminin etkileri standartları ve VUK ile karşılaştırılması
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Dosyalar
Tarih
2020-06-09
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Işık Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Attribution-NonCommercial-NoDerivs 3.0 United States
Attribution-NonCommercial-NoDerivs 3.0 United States
Özet
Mal, hizmet ve sermaye hareketlerinin ulusal sınırları aşmasıyla birlikte uluslararası ticaret işlemlerine taraf olan işletmeler; anlaşılır, karşılaştırılabilir ve gerçeğe uygun raporlama yapılabilmesi için muhasebe ve finans alanında ortak bir dile ihtiyaç duymuşlardır. Bu nedenle farklı finansal bilgi okuyucularının aynı sonuca varabilmeleri için mali tabloların uluslararası genel kabul görmüş muhasebe standartlarına göre raporlanması gerekmektedir. Avrupa’da borsada işlem gören işletmelerin 2005 yılından itibaren finansal tablolarını, Uluslararası Finansal Raporlama Standartlarına göre hazırlamak zorunda oldukları deklare edilmiştir. Türkiye’de de sermaye piyasası araçları borsada işlem gören şirketler, bankalar, sigorta, reasürans ve emeklilik şirketleri Uluslararası Finansal Raporlama Standartları ile uyumlu olan Türkiye Finansal Raporlama Standartlarını uygulamak zorundadırlar. Raporlama dönemi sonunda ödenecek verginin, vergi kanunlarına göre hesaplanması gerekmekte fakat buna göre oluşturulan muhasebe kayıtları standartlar ile örtüşmemektedir. Yabancı para cinsinden gerçekleştirilen dış ticaret işlemlerinin, işlem tarihi ile ödeme tarihinin farklı olması halinde, işletmenin lehine ya da aleyhine kur farkları oluşmaktadır. Kur farklarının muhasebeleştirilmesinde uygulanan kurallar, işletmenin dönem sonunda stoklarının değerini, dönem kârını ve ödenecek vergi tutarını değiştirecektir. Uygulama farklılıkları ve sonuçları bu tezin konusun oluşturmaktadır.
With goods, services and capital movements exceed national borders, enterprises, which are parties to international trade transactions, have become in need of a common language in the field of accounting and finance in order to provide comprehensible, comparable and fair reporting. For this reason, financial statements need to be reported according to globally known accounting standards in order for individuals reading various financial information to attain the same result. It was declared in 2005 that the companies listed on the stock exchanges in Europe are required to prepare their financial statements in accordance with the International Financial Reporting Standards. Similarly, companies, banks, insurance, reinsurance and pension companies, whose capital market instruments are traded in the stock market, have to implement the Turkish Financial Reporting Standards which are compatible with the International Financial Reporting Standards. The tax payable at the end of the reporting period needs to be calculated based on the taxation laws, but the accounting records thus prepared are not in concert with the standards. Foreign exchange differences arise in favor of or against the enterprise in the event that there is a difference between the transaction date and payment date for foreign trade transactions made in foreign currencies. The principles applied in the accounting of foreign exchange differences will affect the value of the inventories, profit for the period and amount of tax to be paid at the end of the period. Differences in practices and their results constitute the subject for this thesis.
With goods, services and capital movements exceed national borders, enterprises, which are parties to international trade transactions, have become in need of a common language in the field of accounting and finance in order to provide comprehensible, comparable and fair reporting. For this reason, financial statements need to be reported according to globally known accounting standards in order for individuals reading various financial information to attain the same result. It was declared in 2005 that the companies listed on the stock exchanges in Europe are required to prepare their financial statements in accordance with the International Financial Reporting Standards. Similarly, companies, banks, insurance, reinsurance and pension companies, whose capital market instruments are traded in the stock market, have to implement the Turkish Financial Reporting Standards which are compatible with the International Financial Reporting Standards. The tax payable at the end of the reporting period needs to be calculated based on the taxation laws, but the accounting records thus prepared are not in concert with the standards. Foreign exchange differences arise in favor of or against the enterprise in the event that there is a difference between the transaction date and payment date for foreign trade transactions made in foreign currencies. The principles applied in the accounting of foreign exchange differences will affect the value of the inventories, profit for the period and amount of tax to be paid at the end of the period. Differences in practices and their results constitute the subject for this thesis.
Açıklama
Text in Turkish ; Abstract: Turkish and English
Includes bibliographical references (leaves 79-82)
xi, 96 leaves
Includes bibliographical references (leaves 79-82)
xi, 96 leaves
Anahtar Kelimeler
Dış ticaret muhasebesi, Türkiye muhasebe standartları, Vergi Usul Kanunu, Kur farkları, Stok maliyetleri, Accounting for foreign trade, Turkish accounting standards (TAS), Turkish Tax Law, Foreign exchange differences, Inventory costs
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Yılmaz, E. (2020). Dış ticaret işlemlerinin muhasebeleştirilmesi: TMS-2 stoklar, TMS-21 kur değişiminin etkileri standartları ve VUK ile karşılaştırılması. İstanbul: Işık Üniversitesi Sosyal Bilimler Enstitüsü.
