Genel Kabul Görmüş Muhasebe İlkelerine Göre, ERTELENMİŞ VERGİLERİN FİNANSAL TABLOLARDA RAPORL ANMASI
Küçük Resim Yok
Tarih
2001
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Marmara Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This paper discusses the rules and practices for recording and classifying deferred taxes accounting under International Accounting Standards 12 (IAS 12) that is orientated towards accounting applications in Turkey. Deferred tax accounting is an alternative approach against taxes payable accounting due to its weaknesses. Deferred taxes accounting consists of two elements: income tax expense based on accounting income and actual income taxes payable calculated for the purposes of taxation. The amount by which income taxes expense differs from actual income taxes payable due to timing and temporary differences are accounted under deferred taxes accounting rules.
Açıklama
Anahtar Kelimeler
Muhasebe İlkeleri, Ertelenmiş Vergiler, Finansal Tablolar, Finansal Tabloların Raporlanması, Genel Kabul Görmüş Muhasebe İlkeleri
Kaynak
Öneri Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
4
Sayı
16
