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Muhasebe Bilim Dünyası Dergisi
Article . 2018 . Peer-reviewed
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Muhasebe Bilim Dünyası Dergisi
Article
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https://dx.doi.org/10.31460/mb...
Other literature type
Data sources: Microsoft Academic Graph
TÜBİTAK ULAKBİM DergiPark
Article . 2018
Data sources: TÜBİTAK ULAKBİM DergiPark
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Claim

STOKLARA İLİŞKİN TMS 2 VE BOBİ FRS KARŞILAŞTIRMASI

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 22 Jun 2018Publisher:Muhasebe Bilim Dunyası DergisiJournal:Muhasebe Bilim Dünyası Dergisi, volume 20, pages 262-285 (eissn: 2564-7164, Copyright policy )
Authors: KAYA, Hatice Pınar;

doi: 10.31460/mbdd.374628

STOKLARA İLİŞKİN TMS 2 VE BOBİ FRS KARŞILAŞTIRMASI

Abstract

Çalışmanın amacı, Küçük ve Orta Büyüklükteki İşletmeler için Türkiye Finansal Raporlama Standardı (KOBİ TFRS), Büyük ve Orta Büyüklükteki İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) ve Türkiye Muhasebe Standardı 2’de (TMS 2) yer alan stoklara ilişkin hükümleri karşılaştırılarak, standart setleri arasındaki benzerlikleri ve farklılıkları tespit etmektir. Bu kapsamda stoklar ile ilgili standart setlerinde yer alan düzenlemeler içerik analizi yaklaşımıyla incelenmiştir. Elde edilen bulgulara göre, stok maliyetinin belirlenmesinde ve özellikle hizmet işletmelerinde, verilen hizmetle ilgili hasılatın finansal tablolara gelir olarak yansıtılmadığı durumlarda standart setleri arasında farklılıklar ortaya çıkmıştır. Bunların dışında stoklar ile ilgili hükümlerin birbiriyle uyumlu olduğu sonucuna ulaşılmıştır.

Related Organizations
Keywords

İşletme, Finansal Raporlama Standartları;Muhasebe Standartları, Business Administration

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 19
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Top 10%
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Top 10%
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Top 10%
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
19
Top 10%
Top 10%
Top 10%
gold