Sami KARACAN, Sibel ÇİFTÇİOĞLU, Tuğba KUTLU

TMS – BOBİ FRS – VUK KAPSAMINDA KUR FARKLARININ DEĞERLENDİRİLMESİNİN KARŞILAŞTIRILMAS

In this study, the effects of changes in foreign exchange in Turkey Accounting Standards, exchange rate differences within the framework of the Tax Procedures Law and the Large and Medium-Sized Enterprises scope for similarities and differences of the foreign currency exchange transactions has been discussed. These similarities and differences will be examined within the first measurement, the conversion of monetary items in foreign currency, the conversion of non-monetary items in foreign currency and the conversion of financial statements. The main similarities and differences that may arise in the study will be referred to the conclusions that will be caused by the different regulatory objectives for each standard. what principles will be taken into account when accounting for foreign currency, the accounting principles of transactions of foreign currency transactions of enterprises and conversion procedures of foreign currency and what kind of regulations will be examined.

Anahtar Kelimeler:

Exchange Rate Effects, Foreign Exchange Transactions, TMS-21

COMPARISON OF EVALUATION OF DISTRIBUTION DIFFERENCES IN THE SCOPE OF TMS-BOBI FRS- VUK

COMPARISON OF EVALUATION OF DISTRIBUTION DIFFERENCES IN THE SCOPE OF TMS-BOBI FRS- VUKAbstractIn this study, the effects of changes in foreign exchange in Turkey Accounting Standards, exchange rate differences within the framework of the Tax Procedures Law and the Large and Medium-Sized Enterprises scope for similarities and differences of the foreign currency exchange transactions has been discussed. These similarities and differences will be examined within the first measurement, the conversion of monetary items in foreign currency, the conversion of non-monetary items in foreign currency and the conversion of financial statements. The main similarities and differences that may arise in the study will be referred to the conclusions that will be caused by the different regulatory objectives for each standard. what principles will be taken into account when accounting for foreign currency, the accounting principles of transactions of foreign currency transactions of enterprises and conversion procedures of foreign currency and what kind of regulations will be examined.Key Words: Exchange Rate Effects, Foreign Exchange Transactions, TMS-21, VUK. BOBI FRS Chapter 20

Keywords:

Key Words: Exchange Rate Effects, Foreign Exchange Transactions, TMS-21,

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Referans 1: Bekçioğlu, S. ve Köroğlu Ç., (2008). “UMS 21, TMS 21 Kur Değişim Etkileri Standardına Göre Finansal Tabloların Çevrimi ve Kur Farklarının Muhasebeleştirilmesi”, Mali Çözüm, Mart-Nisan, (86), 29-40. Referans 2: Çelik, O., (2002), Kur Değişimin Etkilerinin Muhasebeleştirilmesi, Turhan Yayınevi, Ankara. Referans 3: Çiftçi Y., Şahin, A., (2008), TMS 21’e Göre Kur Farklarının Muhasebeleştirilmesi ve Vergi Uygulamaları Karşısındaki Durumunun İncelenmesi”, Finans Politik & Ekonomik Yorumlar Dergisi. Referans 4: Haftacı, V. (2015). Dış Ticaret İşlemleri Ve Muhasebesi, Umuttepe Yayınevi, Kocaeli. Referans 5: Karacan, S., Uygun, R. (2018). “Büyük Ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (Bobi Frs) İle Türkiye Muhasebe/Finansal Raporlama Standartlarının (Tms/Tfrs) Karşılaştırılması”, Uluslararası Sosyal Araştırmalar Dergisi, Cilt:11, Sayı:56, Nisan. Referans 6: Karacan, S. (2010), Dış Ticaret Ve Dış Ticaret İşlemleri Muhasebesi, Umuttepe Yayınevi, Kocaeli. Referans 7: Özbalcı, Y.(2008). Vergi Usul Kanunu Yorum ve Açıklamaları, Ankara: Oluş Yayıncılık, Mayıs 2008. Referans 8: Şahin, A.(2007). Kur Farklarının Muhasebeleştirilmesi, Vergi Uygulamaları Karşısındaki Durumu ve Bir Uygulama, (İstanbul Üniversitesi Sosyal Bilimler Enstitüsü Yayınlanmamış Doktora Tezi), İstanbul. Referans 9: TMS 21 (2015), Kur Değişim Etkileri, Kamu Gözetim ve Denetim Standartları Kurumu, Ankara. Referans 10: Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı, BOBİ FRS Bölüm 20, Yabancı Para Çevrim İşlemleri. Referans 11: Türkiye Muhasebe Standardı, TMS 23 Borçlanma Maliyetleri Standardı Referans 12: Türkiye Muhasebe Standardı, TMS 2 Stoklar Standardı Referans 13: Vergi Usul Kanunu