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- Title
MALİYETLERİN TESPİTİNDE NORMAL MALİYET YÖNTEMİ: TMS 2 STOKLAR STANDARDI İLE VERGİ MEVZUATI'NIN KARŞILAŞTIRILMASI VE UYUMLAŞTIRILMASI.
- Authors
Yerelı, Ayşe N.; Kayali, Nilgün; Demırlıoğlu, Lale
- Abstract
While Turkish Accounting Standars-2 Inventories Standard suggests the normal cost method among the cost calculation methods according to the scope, our tax legislation requires the actual cost method. Therefore, fixed cost approaches of the normal cost method and the actual cost methods make differences in the accounting records. The aim of our study is to compare the actual cost method and normal cost method, among the cost methods according to their scope, in creating cost system and to reveal the differences in terms of Turkish Accounting Standards 2 Inventories Standard and tax legislation. This study is conducted in the light of acquired dates from a business which is engaged in the production of yarn in the textile industry and which calculates the inventoriable costs with using the actual cost according to the scope method. Some differences are emerged as the result of calculations made with using the actual and normal cost methods and these differences and harmonization records in terms of tax are tried to be explained.
- Subjects
TURKEY; TAX laws; ACCOUNTING standards; TEXTILE industry; YARN; INTERNATIONAL unification of law; INVENTORY accounting
- Publication
Financial Analysis / Mali Cozum Dergisi, 2012, Issue 110, p21
- ISSN
1303-5444
- Publication type
Article