标题：TURKISH ACCOUNTING STANDARDS – 11: EXAMINATION OF THE CONSTRUCTION CONTRACT STANDARD AND CASE STUDY RELATED TO LONG-TERM CONSTRUCTION CONTRACT WORKS TRANSITION INTO THE NEW TURKISH COMMERCIAL CODE
其他标题：Türkiye Muhasebe Standartları – 11 İnşaat Sözleşmeleri Standardının İncelenmesi ve Yeni Türk Ticaret Kanunu’na Geçiş Sürecinde Yıllara Yaygın İnşaat Taahhüt İşleri Uygulama Çalışması
期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2013
卷号：6
期号：1
DOI：10.25287/ohuiibf.211411
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Construction sector,along with sectors which provide inputs for it,accounts for 33% of Gross National Product (G.N.P.) and 6% of the employed labor. Thus it is one of the main driving forces of the economy. Our tax legislation which regulates this important sector has forced the use of completed contract method in the construction sector. Thus such accounting practices have begun to serve only tax computation purposes. However under the completed contract method,revenue is recognized when the contract is completed and the accumulated revenues are matched against the accumulated expenses for the determination of profit of the period. However when this method is practiced,the comparison of independent accounting periods becomes a meaningless effort in vain. Such practice is in opposition to the periodicity concept of even audited financial statements. In contrast to these facts the percentage of completion method offered by the Turkish Accounting Standards – 18 prevents the disadvantages mentioned above. The purpose of this paper is to illustrate the application of the percentage of completion method for construction contracts according to Turkish Accounting Standards -11.
其他摘要：LEŞMELERİ STANDARDININ İNCELENMESİ VE YENİ TÜRK TİCARET KANUNU’NA GEÇİŞ SÜRECİNDE YILLARA YAYGIN İNŞAAT TAAHHÜT İŞLERİ UYGULAMA ÇALIŞMASI Vedat ACAR ÖZ İnşaat sektörü kendisine girdi sağlayan diğer sektörlerle birlikte Gayri Safi Milli Hasıla (G.S.M.H.) %
