Anadolu Bil Meslek Yüksekokulu Dergisi

Yazarlar: Taha MANGIRCI, Ali KABLAN, Günay Deniz DURSUN

Konular:-

Anahtar Kelimeler:Investment,Encouraged,Turkish Accounting Standard

Özet: With the impact of globalization the liberalization of markets as a result of increased investments domain now crossed the country’s borders. Both new investments and existing investors in the countries where investments lead to the rise of a team to be common to abuse. International Financial Reporting and accounting systems, the establishment of the prevention of this abuse, or at least aimed at reducing. For this purpose in our country to adapt to the global system is aimed to provide the use with accepted accounting standards. Investment and incentives in Turkish accounting standards are described separately. The already limited resources to provide more jobs and more income to be obtained on an important role in the incentives to continue to do. The implementation of the incentive system is almost a necessity, particularly in developing countries. Many legal arrangements were made in Turkey on the subject of incentives, and the circumstances of the time changes according to has come up with today. In addition to national regulations, accounting standards with the implementation of grants and state aid in accounting for different arrangements have emerged. In this study, “Investment Grants Under Accounting Standard” standard and recognized under income according to the capital approach, example applications are given with the recognition of incentives, and the differences of the methods will be studied also

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