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- Title
İSTİHDAMA YÖNELİK İŞVEREN SİGORTA PRİMİ TEŞVİKLERİNİN TÜRKİYE MUHASEBE-FİNANSAL RAPORLAMA STANDARTLARI (TMS-20) AÇISINDAN DEĞERLENDİRİLMESİ VE MUHASEBELEŞTİRİLMESİ
- Authors
Bozdemir, Enver
- Abstract
It is seen that in application there are indecisions and mistakes when entering employment incentives in accounting. In our study, to prevent these indecisions and mistakes, what is the insurance premium of employer incentives for employment are still walking and their in terms of Turkey Accounting Standards (TAS-20) focuses on how accounting is required. Employment incentives "TAS-20 Accounting for Government Grants and Disclosure of Government Assistance" standards in a manner appropriate to accounting should be and reported. According to this Standard incentives for reporting in the income statement there are two methods. They are gross and net methods. Incentives in the gross method "649 Other Ordinary Income and Profit" account should be monitored. Net method, the incentive is shown dropped of related costs. Companies for themselves can implement the most appropriate method.
- Subjects
LABOR incentives -- Law &; legislation; EARLY retirement incentives; TAX incentives; INSURANCE premiums; ACCOUNTING; INCOME accounting; PROFIT accounting; GOVERNMENT policy
- Publication
Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2010, Vol 3, Issue 3, p93
- ISSN
1308-3740
- Publication type
Article