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...
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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 |
| _version_ | 1797923552719011840 |
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| author | Yıldırım Ercan ÇALIŞ Burcu HIŞMAN |
| author_facet | Yıldırım Ercan ÇALIŞ Burcu HIŞMAN |
| author_sort | Yıldırım Ercan ÇALIŞ |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-10T14:49:13Z |
| format | Article |
| id | doaj.art-a52e38b0add0419cb2dbe2cff3f2f36a |
| institution | Directory Open Access Journal |
| issn | 1309-1352 2149-0074 |
| language | English |
| last_indexed | 2024-04-10T14:49:13Z |
| publishDate | 2019-10-01 |
| publisher | İstanbul Aydin University |
| record_format | Article |
| series | İstanbul Aydın Üniversitesi Dergisi |
| spelling | doaj.art-a52e38b0add0419cb2dbe2cff3f2f36a2023-02-15T16:07:41Zengİstanbul Aydin Universityİstanbul Aydın Üniversitesi Dergisi1309-13522149-00742019-10-0111435537710.17932/IAU.IAUD.m.13091352.2019.4/44.355-377HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİYıldırım Ercan ÇALIŞBurcu HIŞMANRevenues 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.http://iaud.aydin.edu.tr/wp-content/uploads/2019/09/iaud_v11i4003.pdfTFRS 15 Revenue from Contracts with CostumerBOBI FRS Chapter 5RevenueRevenue Recognition |
| spellingShingle | Yıldırım Ercan ÇALIŞ Burcu HIŞMAN HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİ İstanbul Aydın Üniversitesi Dergisi TFRS 15 Revenue from Contracts with Costumer BOBI FRS Chapter 5 Revenue Revenue Recognition |
| title | HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİ |
| title_full | HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİ |
| title_fullStr | HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİ |
| title_full_unstemmed | HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİ |
| title_short | HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİ |
| title_sort | hasilatin tfrs 15 musteri sozlesmelerinden hasilat standardi bobi frs bolum 5 ve vergi kanunlarina gore karsilastirmali incelenmesi |
| topic | TFRS 15 Revenue from Contracts with Costumer BOBI FRS Chapter 5 Revenue Revenue Recognition |
| url | http://iaud.aydin.edu.tr/wp-content/uploads/2019/09/iaud_v11i4003.pdf |
| work_keys_str_mv | AT yıldırımercancalis hasilatintfrs15musterisozlesmelerindenhasilatstandardibobifrsbolum5vevergikanunlarinagorekarsilastirmaliincelenmesi AT burcuhisman hasilatintfrs15musterisozlesmelerindenhasilatstandardibobifrsbolum5vevergikanunlarinagorekarsilastirmaliincelenmesi |