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Accounting and Taxation of Swap Procedures in the Scope of TAS, BOBI FRS and TPL
2021The economic conditions that are changing rapidly in today's global competition environment cause companies to face many financial risks. Financial risk is a negative financial event that may lead to a decrease in the values and expected returns of the companies assets and increase in the debts and interest loads.
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A Comparison of BOBI FRS Inventories Standard with TMS 2 and VUK Inventories’ Articles
2020The aim of this study is, to compare with related Turkish Accounting Standards 2 (TMS 2) Inventories and Tax Procedure Law (VUK) inventory articles that is inside Financial Reporting Standard for Large and Medium Sized Enterprises (FRS for LMEs/ BOBI FRS) 6th chapter which involved our business life as of 01.01.2018 by publishing on 30138 numbered ...
DAYIOĞLU, Muhammet Kürşat +1 more
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TMS 16 VE BOBİ FRS KAPSAMINDA MADDİ DURAN VARLIKLARIN KARŞILAŞTIRILMASI
2020İşletme faaliyetlerinin icrasında önemli bir yere ve büyüklüğe sahip olan maddi duran varlıklara ilişkin hükümler TMS 16 Maddi Duran Varlıklar Standardında, BOBİ FRS’de ise Bölüm 12 Maddi Duran Varlıklar Standardında yer almaktadır. TMS 16 ve BOBİ FRS Bölüm 12’ye göre maddi duran varlıklar; mal ve hizmet üretiminde ya da arzında kullanılmak ...
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BOBİ FRS DÖNEN VARLIKLAR KAPSAMINDA CANLI VARLIKLAR VE MUHASEBELEŞTİRİLMESİ
the Journal of Academic Social Sciences, 2018openaire +1 more source