标题：AN EXAMİNATİON OF TRANSACTİON GENERATED REVENUE WİTHİN TURKEY ACCOUNTİNG STANDARDS WİTH TAX LEGİSLATİON AND ON EMPİRİCAL STUDY ON PROFESSİONAL ACCOUNTANTS
其他标题：HASILAT YARATAN İŞLEMLERİN MUHASEBELEŞTİRİLME İLKELERİNİN TÜRK VERGİ MEVZUATI VE TÜRKİYE MUHASEBE STANDARTALARI KAPSAMINDA İNCELENMESİ: MUHASEBE MESLEK MENSUPLARI ÜZERİNE BİR ARAŞTIRMA
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2016
卷号：9
期号：4
DOI：10.25287/ohuiibf.294668
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：The definilition of the revenue concept has some differences ocur practise because of the different meanings at accountancy standards and tax legislation. The aim of this study is to show the innovations provided by Turkish Accounting Standarts (TAS) and to define the level of knowledge about the differences during the transition process of those who are the members of professions related to accounting by comparing the principles related to accounting the revenues as stated in TAS with judgments of current tax laws. The scope of work of the Turkish Accounting Standarts relating to the recognition of revenue innovations have been identified,then these innovation by members of the occountancy Professional known to what degree does the suruey. As a conclusion,it's determined that the principles of accounting the revenues differ in many ways between the Turkish Tax Legislation and Turkish Accounting Standarts,and the knowledge level of the members of professions related to accounting is insufficient.
其他摘要：Hasılat kavramının Türkiye Muhasebe Standartları (TMS) ile Türk Vergi Mevzuatında (TVM) farklı şekillerde tanımlanması,uygulamada hasılat ile ilgili yapılacak işlemlerde bazı farklılıkların ortaya çıkmasına neden olmaktadır. Bu çalışmanın amacı TMS’de yer
关键词：Revenue;IAS 18;Turkish Accounting Standarts.
其他关键词：Hasılat;TMS 18; Türkiye Muhasebe Standartları.
