Publication: YILLARA YAYGIN İNŞAATLARIN TFRS
15, BOBİ FRS VE VERGİ KANUNLARIMIZ
AÇISINDAN KARŞILAŞTIRILMASI
Abstract
Yıllara yaygın inşaat ve taahhüt işlerinin muhasebeleştirilmesinde “TFRS 15 Müşteri Sözleşmelerinden Hasılat” standardı, “BOBİ FRS Bölüm5: Hasılat” ve vergi mevzuatımız açısından farklıuygulamalar mevcuttur. Bu nedenle çalışmadabu farklılıkları açıklamak amacıyla, yıllara yaygıninşaat ve taahhüt işletmelerinin, “Türkiye Finansal Raporlama Standardı 15 Müşteri Sözleşmelerinden Hasılat” standardı, “BOBİ FRS Bölüm 5:Hasılat” ve vergi mevzuatımız çerçevesinde incelenerek, örnek uygulamalar üzerinde muhasebekayıtlarına yer verilmiştir
There are different practices in terms of “Revenue from Customer Contracts IFRS 15” standard, “LME FRS Part 5: Revenue” and our tax legislation in accounting for long-term construction and repair projects. Therefore, in order to explain these differences in the paper, long-term construction and repair projects, “Turkey Financial Reporting Standard 15: Revenue from Customer Agreement” standard, “BOBI FRS Part 5: Revenue” and examined in the framework of our tax legislation and accounting records are included on sample applications.
There are different practices in terms of “Revenue from Customer Contracts IFRS 15” standard, “LME FRS Part 5: Revenue” and our tax legislation in accounting for long-term construction and repair projects. Therefore, in order to explain these differences in the paper, long-term construction and repair projects, “Turkey Financial Reporting Standard 15: Revenue from Customer Agreement” standard, “BOBI FRS Part 5: Revenue” and examined in the framework of our tax legislation and accounting records are included on sample applications.