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：2009
期号：32
页码：97-112
语种：English
出版社：Erciyes University
摘要：National and international accounting standards have introduced some important changes into accounting applications.One of these changes is national accounting standard of income taxes.According to this standard,income and expenses that are always deemed untaxable by tax authority form permanent differences.The permanent differences generate neither deferred tax assets nor deferred tax liabilities.If there is time difference between emergence of income and expense compenents and their recognition by tax authority,this generates temporary differences between accounting and fiscal profit.Tax effect of temporary differences is reported as deferred tax assests or deferred tax liabilities in balance sheet.In income statement,however,these differences are reported as deferred tax income or deferred tax expenses.
其他摘要：Ulusal ve uluslararası muhasebe standartları mevcut muhasebe uygulamalarımıza bazı önemli farklılıklar getirmektedir.Bunlardan en önemlilerinden biri de TMS-12 Gelir Vergileri Standardıdır.Bu standarda göre,vergi mevzuatının hiçbir zaman kabul etmediği ge
关键词：Deferred Tax Assets;Deferred Tax Payable
其他关键词：TMS-12;Ertelenmiş Vergi Varlığı;Ertelenmiş Vergi Yükümlülüğü
