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- Title
DÖVİZ DÖNÜŞÜMLÜ KUR KORUMALI TÜRK LİRASI MEVDUAT HESAPLARININ VERGİ USUL KANUNU KAPSAMINDA MUHASEBELEŞTİRİLMESİ.
- Authors
KAYA, H. Pınar
- Abstract
Exchange rate protected Turkish Lira deposit accounts are a new deposit product to refrain real person and legal entity residents of Turkey who want to use their savings as deposits in Turkish Lira from suffering due to the fluctuations in the exchange rate. Principles and procedures designated by Central Bank of the Republic of Turkey and enforced by variety of banks, this deposit product is of capital importance for inducing Turkish Liras based investments, preventing the rise of the exchange rate and supporting financial stability consequently. This study involves legal entities benefiting from exchange rate protected Turkish Lira deposit account. This study aims to present the accounting records that should be made at the end of the period, at the opening and closing of the related accounts with a comprehensive sample application for the entities, converting their USD, EUR and GBP in balance sheet as of 31.12.2021 into exchange rate protected Turkish Lira Deposit account until the fourth provisional tax declaration deadline. The study is expected to contribute to the entities and accounting professionals who have opened or want to open "Currency Conversion Exchange Rate Protected Turkish Lira Deposit Account".
- Subjects
TURKEY; FOREIGN exchange; DEPOSIT accounts; CENTRAL banking industry; FINANCIAL statements; BANKING industry; FOREIGN exchange rates; TURKISH lira
- Publication
Financial Analysis / Mali Cozum Dergisi, 2022, Vol 32, Issue 172, p117
- ISSN
1303-5444
- Publication type
Article