Research Information System
Thesis Type: Postgraduate
Institution Of The Thesis: Istanbul Commerce University, Sosyal Bilimler Enstitüsü, Turkey
Approval Date: 2019
Thesis Language: Turkish
Student: SEMRA YILMAZ UZUN
Supervisor: KIYMETLİ ŞEN İLKER
Open Archive Collection: AVESIS Open Access Collection
Abstract:Various incentives and subsidies are being implemented by the government for the development of our country, the international competitiveness and economic stability. When these incentives are taken into consideration, an important issue arises, such as accounting for incentives for businesses and reporting on financial statements. Recognition of incentives in a clear and understandable manner and proper reflection of these records in the financial statements is important both for measuring the performance of the incentive over the years and for making economic decisions and making the right decisions. Government incentives and assistance regarding the accounting for tax purposes in our country, Turkey Accounting and Financial Reporting Standards (IAS / IFRS) and the Financial Reporting Standard for Large and Medium-Sized Businesses (BOBI FRS) is being used. The purpose of this study is to demonstrate the differences on an application by comparing the existing accounting and taxation practices with the financial reporting standards (TAS / TFRS - BOBI FRS) in accounting for state incentives and grants and in the presentation of financial statements.