Dergiler / Muhasebe ve Vergi Uygulamaları Dergisi / 2018 / Cilt: 11 Sayı: 1
TURİZM İŞLETMELERİNE SAĞLANAN DEVLET TEŞVİKLERİNİN MUHASEBELEŞTİRİLMESİNİN TMS-20 STANDARDI VE TEKDÜZEN MUHASEBE SİSTEMİ AÇISINDAN KARŞILAŞTIRILMASI
- Sayfa
- 1–26
- DOI
- —
Özet
Yatırım ağırlıklı bir sektör olan turizm sektörü, Türkiye’de özellikle 1980 yılından sonra sağlanan devlet teşviklerinin etkisi ile önemli bir gelişme göstermiş ve ülkenin ekonomik zorluklar yaşadığı dönemlerde sağladığı döviz girdisi ile dış açığın ve işsizliğin azaltılmasında, ödemeler dengesinin iyileştirilmesinde önemli bir paya sahip olmuştur.
Abstract
Tourism, which is an investment oriented sector, particularly after 1980s developed significantly in Turkey, with the support of government grants for the sector and it has an important role in the improvement of balance of payments, decrease in balance of payments deficit and unemployment rates via foreign exchange inflow to the country in financially distressed periods.The concept of grant and the government grants provided to the tourism sector in Turkey, TAS-20 Standard and the Uniform Accounting System are explained in detail within this study. It is attempted to identify similarities and differences by examining comparatively the accounting for government grants in terms of TAS-20 Standard and Uniform Accounting System, and in this context a hypothetical application is included. In the hypothetical application which includes the main types of grants provided to tourism enterprises, accounting for the government grants is applied in accordance with both TAS-20 and Uniform Accounting System. In the conclusion section, it is aimed to eliminate the differences by comparing the applications and then suggestions are presented.