DEĞERLEME ÖLÇÜLERİNİN TÜRKİYE MUHASEBE/FİNANSAL RAPORLAMA STANDARTLARI, BOBİ FRS VE VUK AÇISINDAN KARŞILAŞTIRILMASI: FİNANSAL DURUM TABLOSU AKTİF YAPISI ÜZERİNE BİR ÇALIŞMA

Abstract

In this study, the valuation principles and measures in the Tax Procedure Law (VUK), Turkey Full Set Accounting / Financial Reporting Standards (TMS/TFRS) and Financial Reporting Standards for Large and Medium Enterprises (BOBİ FRS) are examined. The aim of this study is; it is the comparison of the valuation principles and measures in terms of TMS/TFRS, BOBI FRS and VUK on the elements of the asset structure of the statement of financial position and to demonstrate a common valuation basis and measure. The focus of the study is the approaches adopted by VUK, TMS/TFRS and BOBI FRS in terms of financial reporting. While the VUK focuses on the realization of financial reporting in terms of accurate calculation of the tax to be provided by the enterprises to the state, TMS/TFRS and BOBI FRS aim to provide financial information that is appropriate and truthful, understandable, comparable, verifiable and timely to those who need financial information. Valuation measures also differ due to the difference in the goals adopted.