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- Title
TMS 19 ÇALIŞANLARA SAĞLANAN FAYDALAR STANDARDI KAPSAMINDA KIDEM TAZMİNATI KARŞILIĞI UYGULAMASI ÜZERİNDEN TFRS'NI İLK DEFA UYGULAYACAK İŞLETMELERİN HAZIRLIK SEVİYELERİNİN ANALİZİ.
- Authors
AKDOĞAN, Uğur
- Abstract
After the enforcement of the Turkish Commercial Code with Law numbered 6102, with the regulations introduced by Council of Ministers and State Supervision Board, the companies that will apply TFRS were determined. Lots of companies that were covered by the Law were obliged to face with the provisions of TFRS and its calculation methodologies for the first time. In this study, some analysis were made on 50 companies that will apply TFRS for the first time, using the sample of severance payment provision applications under Turkish Accounting Standard No: 19 Employee Benefits. As the result of those analysis it was determined that the level of knowledge and adequacy of most of the companies are not reaching to desired levels and it was also noted that tax rules are taking into considerations during the posting of accounting transactions. It was determined that most of the companies which do not fully finalize their preparations were covering their deficiencies using the supports of external consultants and independent auditors.
- Subjects
FINANCIAL statements; SEVERANCE pay; EMPLOYEE benefits; ACCOUNTING standards; COMMERCIAL law; STATE supervision over local government; TAX laws
- Publication
World of Accounting Science, 2013, Vol 15, Issue 3, p91
- ISSN
1302-258X
- Publication type
Article