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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 21 Sayı: 63

EVALUATION OF THE PRINCIPLE VERSUS AGENT CONSIDERATIONS UNDER TFRS 15 “REVENUE FROM CONTRACTS WITH CUSTOMERS” STANDARD

TFRS 15 “MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT” STANDARDI KAPSAMINDA ASIL-VEKİL İLİŞKİSİNİN DEĞERLENDİRİLMESİ

Yıldız Özerhan(Ankara Hacı Bayram Veli Üniversitesi)0000-0002-1589-2692
Banu Sultanoğlu(İHSAN DOĞRAMACI BİLKENT ÜNİVERSİTESİ)0000-0003-0114-1553
Pages
19–38
Publication Date
2021-04-01
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

In this study, the principles regarding the recognition and reporting of revenue in TFRS 15 are explained within the framework of the concept of control, at the same time the transactions occuring in the principal versus agent considerations are evaluated within this framework and finally the disclosures of e-commerce corporations’ annual reports regarding the principal versus agent considerations are examined.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:According to TFRS 15 Revenue from Contracts with Customers Standard, the revenue is recognized when the performance obligation is fulfilled since the control transfer of the goods or services to the customer occurs.
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Key Findings & Data:In order to determine the timing and amount of revenue accurately in the principal versus agent considerations, which are common in the e-commerce sector and explained in the Standard’s Application Guidance, the entity should appropriately determine itself as a principle or an agent.
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Conclusion & Impact:In this study, the principles regarding the recognition and reporting of revenue in TFRS 15 are explained within the framework of the concept of control, at the same time the transactions occuring in the principal versus agent considerations are evaluated within this framework and finally the disclosures of e-commerce corporations’ annual reports regarding the principal versus agent considerations are examined.
🔬Design:İnceleme Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Hasılat · UFRS 15 · TFRS 15

Abstract

According to TFRS 15 Revenue from Contracts with Customers Standard, the revenue is recognized when the performance obligation is fulfilled since the control transfer of the goods or services to the customer occurs. In order to determine the timing and amount of revenue accurately in the principal versus agent considerations, which are common in the e-commerce sector and explained in the Standard’s Application Guidance, the entity should appropriately determine itself as a principle or an agent. In this study, the principles regarding the recognition and reporting of revenue in TFRS 15 are explained within the framework of the concept of control, at the same time the transactions occuring in the principal versus agent considerations are evaluated within this framework and finally the disclosures of e-commerce corporations’ annual reports regarding the principal versus agent considerations are examined.

Özet

TFRS 15 Müşteri Sözleşmelerinden Hasılat Standardı’nda, müşterinin mal veya hizmetin kontrolünü elde etmesinin sonucunda, işletme edim yükümlülüğünü yerine getirmiş olmakta ve hasılat kayda alınmaktadır. Günümüzde, özellikle e-ticaret sektöründe yaygın olan ve Standardın Uygulama Rehberi’ndeki özellikli konulardan biri olarak ele alınan asıl-vekil işlemlerinde, hasılatın doğuş zamanı ve tutarının doğru belirlenmesi için mal veya hizmet sunumunu gerçekleştiren tarafın asıl mı yoksa vekil mi olduğunun doğru olarak tespit edilmesi gerekir. Bu çalışmada, TFRS 15’te hasılatın muhasebeleştirilmesi ve raporlanmasına ilişkin ilkeler kontrol kavramı çerçevesinde açıklanarak, asıl-vekil ilişkisinin mevcut olduğu işlemler bu çerçevede değerlendirilmiş ve e-ticaret yapan işletmelerin faaliyet raporlarındaki asıl-vekil ilişisine ilişkin dipnot bilgileri incelenmiştir.

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Cite This Article

Özerhan, Y., Sultanoğlu, B. (2021). EVALUATION OF THE PRINCIPLE VERSUS AGENT CONSIDERATIONS UNDER TFRS 15 “REVENUE FROM CONTRACTS WITH CUSTOMERS” STANDARD. Muhasebe ve Denetime Bakış, Cilt: 21 Sayı: 63, 19–38. https://ajindex.com/articles/1294850

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