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Journals / Muhasebe ve Vergi Uygulamaları Dergisi / 2020 / Cilt: 13 Sayı: 3

INVESTIGATION OF STOCK WITHIN THE FRAMEWORK TAX LAW PROCEDURE AND TURKEY-2 ACCOUNTING STANDARD AND ACCOUNTING PRACTICES ACCORDING TO DRAFT ACCOUNT PLAN CONFORMİNG TO FİNANCİAL REPORTİNG STANDARDS

VERGİ USUL KANUNU VE TÜRKİYE MUHASEBE STANDARDI-2 ÇERÇEVESİNDE STOKLARIN İNCELENMESİ VE FİNANSAL RAPORLAMA STANDARTLARINA UYGUN HESAP PLANI TASLAĞI'NA GÖRE MUHASEBE UYGULAMALARI

Abitter Özulucan(NİĞDE ÖMER HALİSDEMİR ÜNİVERSİTESİ)0000-0002-4157-8218
Ergin Temel(Gaziosmanpaşa Üniversitesi)0000-0003-3572-4722
Pages
911–947
Publication Date
2020-11-01
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AI Summary & Key Takeaways

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

In addition, to make accounting transactions of stock items according to "Financial Reporting Standards Appropriate Account Plan Draft” both in the framework of Tax Procedure Law and the Turkish Accounting Standard-2 and to determine the similarities and differences.

📌 3 Key Takeaways

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Objective & Hypothesis:The purpose of this article is comparatively to examine stocks; types, types of stock cost, financing expenses, discount, stock valuation methods, waste, methods used in the scope of cost, provisioning, cost measurement techniques, agricultural products and animals which are among the assets of agricultural holdings, valuation of stocks and the calculation of tax assets within the framework Tax Procedure Law (TPL) and Turkish Accounting Standard-2 (TAS-2).
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Key Findings & Data:The purpose of this article is comparatively to examine stocks; types, types of stock cost, financing expenses, discount, stock valuation methods, waste, methods used in the scope of cost, provisioning, cost measurement techniques, agricultural products and animals which are among the assets of agricultural holdings, valuation of stocks and the calculation of tax assets within the framework Tax Procedure Law (TPL) and Turkish Accounting Standard-2 (TAS-2).
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Conclusion & Impact:In addition, to make accounting transactions of stock items according to "Financial Reporting Standards Appropriate Account Plan Draft” both in the framework of Tax Procedure Law and the Turkish Accounting Standard-2 and to determine the similarities and differences.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Stok · Vergi Usul Kanunu’nda Stoklar · Stock

Abstract

The purpose of this article is comparatively to examine stocks; types, types of stock cost, financing expenses, discount, stock valuation methods, waste, methods used in the scope of cost, provisioning, cost measurement techniques, agricultural products and animals which are among the assets of agricultural holdings, valuation of stocks and the calculation of tax assets within the framework Tax Procedure Law (TPL) and Turkish Accounting Standard-2 (TAS-2). In addition, to make accounting transactions of stock items according to "Financial Reporting Standards Appropriate Account Plan Draft” both in the framework of Tax Procedure Law and the Turkish Accounting Standard-2 and to determine the similarities and differences.

Özet

Bu makalenin amacı, Vergi Usul Kanunu ve Türkiye Muhasebe Standardı-2 çerçevesinde stok kalemlerinin; türleri, stok maliyetinin türleri, finansman giderleri, iskonto, stok değerleme yöntemleri, fireler, maliyetin kapsamında kullanılan yöntemler, karşılık ayırma, maliyetin ölçüm teknikleri, tarımsal işletmelerin varlıkları arasında yer alan zirai ürünlerin ve hayvanların değerlemesi, stokların gider olarak kaydedilmesi ve vergi varlığının hesaplanması yönünden karşılaştırmalı olarak incelenmesidir. Ayrıca, stokların “Finansal Raporlama Standartlarına Uygun Hesap Planı Taslağı”na göre hem Vergi Usul Kanunu (VUK) hem de Türkiye Muhasebe Standardı-2 (TMS-2) çerçevesinde muhasebeleştirilmesi ve benzer ve farklı yanların ortaya konulması da amaçlanmıştır.

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Cite This Article

Temel, E. (2020). INVESTIGATION OF STOCK WITHIN THE FRAMEWORK TAX LAW PROCEDURE AND TURKEY-2 ACCOUNTING STANDARD AND ACCOUNTING PRACTICES ACCORDING TO DRAFT ACCOUNT PLAN CONFORMİNG TO FİNANCİAL REPORTİNG STANDARDS. Muhasebe ve Vergi Uygulamaları Dergisi, Cilt: 13 Sayı: 3, 911–947. https://doi.org/10.29067/muvu.731797

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