HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİ
Revenues consist of the earnings that emerge as a result of the ordinary operations of a company such as the sales of goods and services, interests, dividends, commissions, etc. The different definitions of revenue in international and national regulations causes some differences in transactions reg...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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İstanbul Aydin University
2019-10-01
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| Series: | İstanbul Aydın Üniversitesi Dergisi |
| Subjects: | |
| Online Access: | http://iaud.aydin.edu.tr/wp-content/uploads/2019/09/iaud_v11i4003.pdf |
| Summary: | Revenues consist of the earnings that emerge as a result of the ordinary operations of a company such as the sales of goods and services, interests, dividends, commissions, etc. The different definitions of revenue in international and national regulations causes some differences in transactions regarding revenues. In this study, the similarities and differences between the TFRS 15 Standard of Revenue from Contacts with Customers and Revenue Regulations in the BOBİ FRS Chapter 5 were compared with the Turkish Tax Procedural Law; the similarities and differences were presented and the subject was examined comparatively with an application. |
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| ISSN: | 1309-1352 2149-0074 |