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- Title
MADDİ DURAN VARLIKLARIN KOBİ'LER İÇİN UFRS, TAM SET UFRS VE VERGİ USUL KANUNUN'DA (VUK) ARŞILAŞTIRILMASI.
- Authors
GENÇTÜRK, Mehmet; ÇELİK, İsmail; KARAMAN, Nagihan
- Abstract
Due to its hardness to be understood by the SMEs, which they have no obligation to inform the community, IFRS for SMEs are issued on July 9th 2009 by the International Accounting Standards Committee to create a common language for all accounting financial statements users. IFRS for SMEs, which was translated into Turkish on November 1st, 2010 and is going to be mandatory in application, has brought some differentiations about to full set IFRS. In our research about the discrepancies occurred in applications in tangible fixed assets, in turn, the term SME has been evaluated in IFRS for SMEs and it has been tried to define the differences in some subjects which arise in "tangible fixed assets" what we have thought that it would have a wide field of application in Turkey in 2012 with some sample applications.
- Subjects
SMALL business; CAPITAL; TAX administration &; procedure; INTERNATIONAL Financial Reporting Standards; INTERNATIONAL Accounting Standards Committee; FINANCIAL statements; TAX laws
- Publication
Journal of Suleyman Demirel University Institute of Social Sciences, 2011, Vol 14, Issue 2, p269
- ISSN
1305-7774
- Publication type
Article