标题：Türkiye’deki Yasal Düzenlemelere Göre Amortisman Uygulamaları ve Vergi Etkisine Yönelik Değerlendirme(Depreciation Procedures by Accountings Systems in Turkey and Evaluation Regarding Tax Effect
期刊名称：journal of accounting, finance and auditing studies
电子版ISSN：2149-0996
出版年度：2018
卷号：4/2
页码：67-91
语种：
出版社：Ahmet GÖKGÖZ
摘要：There are three accounting regulations that are used within scope of authenticity in Turkey. These are General Communique on Implementation of Accounting System that has been used since 1994, Turkish Accounting / Financial Reporting Standards that has been implemented since 2004 and Enterprise Financial Reporting Standards for Small and Medium Sized Enterprise that will be compulsorily used as of 2018. Each accounting regulation has unique rules for calculating depreciation. While these accounting regulations set standards for calculating depreciation, tax codes also have rules for calculating depreciation. Depreciation rules set forth by accounting regulation and tax codes vary. This article aims comparing depreciation procedures based on accounting regulations in order to reveal out similarities and differences between the accounting regulations and to discuss how the tax effect arising out of the differences between tax rules and accounting regulations should be traced. Thus, practitioners will have the opportunity to see and compare all rules pertaining to depreciation accounting. Literature review method is used to achieve this target.
