期刊名称：Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1302-504X
电子版ISSN：2147-7973
出版年度：2015
卷号：30
期号：1
语种：English
出版社：Dokuz Eylül University
摘要：The objective of this study is to evaluate some special issues regarding deferred tax effects of items reported in statement of other comprehensive income (profit or loss) in accordance with the accounting standards (IAS/IFRS). Items reported in statement of other comprehensive income are included either (1) in a group to be reclassified subsequently to profit or loss, or (2) in a group to be not reclassified subsequently to profit or loss. The study is especially intended to deal with evaluation of such a classification in terms of standards of income taxes (IAS 12) and presentation of financial statements (IAS 1). Hypothetical example presented in the study is studied in the framework of four different assumptions. Evaluation of accounting records under each assumption with the help of financial presentation and analysis can be considered useful in terms of testing the accuracy of the records, as well as for a better understanding of a financial reporting tool that is relatively new among accounting applications such as statement of other comprehensive income.
其他摘要：Bu çalışmanın amacı;diğer kapsamlı kâr/zarar tablosunda raporlanan kalemlerin ertelenmiş vergi etkisi doğuran bazı özellikli konularını muhasebe standartları (TMS/TFRS) çerçevesinde değerlendirmektir. Diğer kapsamlı kâr/zararda izlenen kalemler;ya (1) kâr
关键词：Statement of Other Comprehensive Income (profit or loss);Deferred Tax Effects;Income Taxes (IAS 12);Presentation of Financial Statements (IAS 1)
