期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2007
期号：28
页码：21-48
语种：English
出版社：Erciyes University
摘要：There is a debatable relation between Accounting and Tax rules.International Accounting Standards require financial tables to be prepared according to the accounting rules no matter what the tax rule in use.Thus,the differences between Accounting and the tax rules cause both temporary and permanent differences.Evaluating operational and financial profits in accounting applications in Turkey,permanent differences which are caused by tax exempted revenues and expenses are taken into cosideration while the tax effects of temporary differences are ignored as a result of seasonality.The aim of this paper is to analyse the relations between accounting rules and tax rules in Turkey and also to discuss the innovative features of TMS 12 and potential problems of the use of those innovative standards.
其他摘要：Muhasebe ile vergi kuralları arasında tartışmalı bir ilişki mevcuttur.Uluslararası muhasebe standartları,vergi kuralları ne olursa olsun,mali tabloların muhasebe kurallarına göre düzenlenmesi gerektiğini kabul etmektedir.Bu yüzden,muhasebe kuralları ile v
