Anadolu Bil Meslek Yüksekokulu Dergisi
Yazarlar: Kadir DABBALOĞLU
Konular:-
Anahtar Kelimeler:Year-end transactions,Accounting standards,Evaluation trade receivables and payables
Özet: Year-end transactions occupy a weighty place in accounting process comprising transactions subject to record, control, record and preparation of financial statements. These kinds of transactions are primarily, made to transfer accounts balances, which are formed by transactions realized during the year, to financial statements in accordance with accounting standards. However, taxation principals may be different from accounting standards since they are characterized by tax laws. Therefore two different criterions on year-end transactions as accounting standards and tax laws may occur. In this case, which and how way will be followed should be described. In our country, draft of Turkish Commercial Code provides a certain regulation on this topic. The article intends evaluation principals of trade receivables and payables on tax and accountancy base and tries to emphasize diversity in two different criterions in this frame