标题：A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case
其他标题：KOBİ TFRS Standartlarına Göre Oluşturulacak Öz Kaynaklar Değişim Tablosu ve Gelir ve Dağıtılmamış Kârlar Tablosu Önerisi: Örnek Bir Uygulama
摘要：The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS) was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st,2010. In the Section 6 of SMEs TFRS,the regulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained. When the changes that occur on the equity result from only the profit and loss figures,from dividend payments,from reversing the previous damages done and from the changes on the accounting policy during a reporting period,the standard enables to submit a single statement with the name of the Statement of Income and Retained Earnings without issuing a Detailed Income Statement and Statement of Changes in Equity if required. The application study was conducted with two alternatives. In the first alternative,the Statement of Changes in Equity was issued by using the financial statement figures of the sample SMEs establishment. In the second alternative,considering that the same sample SMEs establishment fulfills the above-mentioned conditions,the financial details included in the Detailed Income Statement and Statement of Changes in Equity have been merged in a single statement which is Statement of Income and Retained Earnings.
其他摘要：Küçük ve Orta Büyüklükteki İşletmeler için Türkiye Finansal Raporlama Standardı (KOBİ TFRS),01 Kasım 2010 tarih ve 27746 sayılı Resmi Gazete’de yayınlanarak mevzuata dahil edilmiştir. KOBİ TFRS Bölüm 6,işletmeler tarafından düzenlenecek Öz Kaynaklar Değiş
关键词：SMEs;SMEs TFRS;Statement of Changes in Equity;Statement of Income and Retained Earnings
其他关键词：KOBİ;KOBİ TFRS;Öz Kaynak Değişim Tablosu;Gelir ve Dağıtılmamış Kârlar Tablosu
