Ticari Mal Alımlarında Vade Farklarının Hesaplanması ve Muhasebeleştirilmesi: TMS-2 Stoklar Standardı ile Vergi Mevzuatının Karşılaştırılması

Authors : Ayşe N YERELİ, Nilgün KAYALI, Lale DEMİRLİOĞLU

Pages : 89-104

View : 20 | Download : 12

Publication Date : 2013-12-01

Article Type : Other Papers

Abstract :In stocks of commodities purchased with deferred payment condition, while the difference between the futures and cash purchase; according to the Turkish Accounting Standarts-2 Inventories Standard, is recognised as a financing expense, it is shown within the inventory costs according to Tax Procedure Law. If the inventories aren‟t sold, calculating the delay interests and transferring them to the accounting records and therefore making the taxmatching records are to be discussed. In the study, the comparison of Turkish Accounting Standarts-2 Inventory Standard and Tax Procedure Law in the calculating of delay interests in commodity purchases is shown with a model application. The comparative accounting records and income statements are conducted with the financial ratios of businesses.
Keywords : TMS 2 Stoklar, Vadeli Alış, Vade Farkı