Hasılatın muhasebeleştirilmesi ve raporlanması ilkelerinin Türk vergi mevzuatı ile finansal raporlama standartları (TFRS 15-BOBİ FRS) kapsamında incelenmesi ve bir uygulama

NAZİFE ŞEKER

Hasılatın muhasebeleştirilmesi ve raporlanması ilkelerinin Türk vergi mevzuatı ile finansal raporlama standartları (TFRS 15-BOBİ FRS) kapsamında incelenmesi ve bir uygulama

Thesis Type: Postgraduate

Institution Of The Thesis: Istanbul Commerce University, Sosyal Bilimler Enstitüsü, Turkey

Approval Date: 2018

Thesis Language: Turkish

Student: NAZİFE ŞEKER

Supervisor: KIYMETLİ ŞEN İLKER

Open Archive Collection: AVESIS Open Access Collection

Abstract:

Turkey Financial Reporting Standards (TFRS) 15 Revenue from Customer Contracts Standard has been published by Public Oversight Accounting and Auditing Standards Board (POA) and entered into force on 01 January 2018. Major and important innovations in the detection and reporting of revenue have been brought by TFRS 15 Revenue from Customer Contracts for many sectoral areas including construction, retail, software etc. The detection of the revenue and reporting in financial tables differ according to Turkish Tax Procedure Law (TPL), Turkey Financial Reporting Standards and Financial Reporting Standards for Large and Medium-sized Enterprises (LME FRS). The purpose of this study is to examine the formation, scope and innovations of the TFRS 15 Revenue from Customer Contracts Standard within the framework of the Turkish Tax System and FRS for LMEs, and to explain the differences regarding the determination and reporting of revenue with examples. In the light of these evaluations, with the new standard it is expected that the existing faults and deficiencies related to the determination and timing of the revenue and its presentation on the financial tables are eliminated.