Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Seçkin GÖNEN, Neslihan AKÇA

Konular:-

Anahtar Kelimeler:TMS- 23,Borrowing Costs,Financial Expenses.

Özet: According to income statement foot note no.3, a term’s financial expenses are be divided into three groups which are expenses loaded to production costs, loaded to fixed asset costs, and directly recognized as expense. Turkish Accounting Standard 23 Borrowing Costs includes financial expenses pertains to borrowing progressed by entities and gives information about how these expenses are recorded. In our study, Turkish Accounting Standard 23 Borrowing Costs is scrutinized; the differences and similarities between Turkish Accounting Standards and Tax Legislation are aimed to be revealed

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