Genel Kabul Görmüş Muhasebe İlkelerine Göre, ERTELENMİŞ VERGİLERİN FİNANSAL TABLOLARDA RAPORL ANMASI

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dc.contributor.authorMısırlıoğlu, İsmail Ufuk
dc.date.accessioned2025-03-15T05:22:38Z
dc.date.available2025-03-15T05:22:38Z
dc.date.issued2001
dc.departmentBilgi Üniversitesi
dc.description.abstractThis 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.
dc.identifier.doi10.14783/maruoneri.728739
dc.identifier.endpage191
dc.identifier.issn1300-0845
dc.identifier.issn2147-5377
dc.identifier.issue16
dc.identifier.startpage183
dc.identifier.urihttps://doi.org/10.14783/maruoneri.728739
dc.identifier.urihttps://hdl.handle.net/11411/9521
dc.identifier.volume4
dc.language.isotr
dc.publisherMarmara Üniversitesi
dc.relation.ispartofÖneri Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_DergiPark_20250434
dc.subjectMuhasebe İlkeleri
dc.subjectErtelenmiş Vergiler
dc.subjectFinansal Tablolar
dc.subjectFinansal Tabloların Raporlanması
dc.subjectGenel Kabul Görmüş Muhasebe İlkeleri
dc.titleGenel Kabul Görmüş Muhasebe İlkelerine Göre, ERTELENMİŞ VERGİLERİN FİNANSAL TABLOLARDA RAPORL ANMASI
dc.typeArticle

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