Tms-2 Stoklar Standardı'nın Bobi Frs Stoklar İle, Tms-18 Hasılat Standardı'nın Bobi Frs Hasılat ile Karşılaştırılması
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Date
2018
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Abstract
Bu çalışmanın amacı, stokların muhasebeleştirilmesinde TMS-2 ile BOBİ FRS Stoklar'ın benzerliklerini ve farklılıklarını, belirli işlemlerden sağlanan hasılatın muhasebeleştirilmesinde TMS-18 ile BOBİ FRS Hasılat'ın benzerliklerini ve farklılıklarını açıklamaktır. Bu çalışmanın birinci bölümünde, stokların TMS-2'ye ve BOBİ FRS Stoklar'a göre nasıl muhasebeleştirildiği açıklanmıştır. İkinci bölümünde, belirli işlemlerden sağlanan hasılatın TMS-18'e ve BOBİ FRS Hasılat'a göre nasıl muhasebeleştirildiği açıklanmıştır. Üçüncü bölümünde ise ilk olarak TMS-2 ile BOBİ FRS Stoklar, daha sonra TMS-18 ile BOBİ FRS Hasılat karşılaştırılmıştır. BOBİ FRS Stoklar'a göre stoklar, büyük oranda TMS-2'deki gibi muhasebeleştirilir. En önemli fark, stoklar alınırken vade farklarının ayrıştırılmasında görülmektedir. BOBİ FRS Hasılat'a göre belirli işlemlerden sağlanan hasılat, büyük oranda TMS-18'deki gibi muhasebeleştirilir. En önemli fark, vade farklarının ayrıştırılmasında görülmektedir.
The purpose of this study is to explain the similarities and differences between TAS-2 Inventories and FRS for LMEs Inventories in accounting for inventories, the similarities and differences between TAS-18 Revenue and FRS for LMEs Revenue in accounting for revenue from certain transactions. In the first part of this study, it is explained how inventories are accounted according to TAS-2 Inventories and FRS for LMEs Inventories. In the second part of this study, it is explained how the revenue from certain transactions is accounted according to TAS-18 Revenue and FRS for LMEs Revenue. In the third part of this study, TAS-2 Inventories with FRS for LMEs Inventories, then TAS-18 Revenue with FRS for LMEs Revenue were compared. According to FRS for LMEs Inventories, inventories are accounted as in TAS-2 substantially. The most important difference is seen in the separation of delay interest when inventories are bought. According to FRS for LMEs Revenue, revenue from certain transactions is accounted as in TAS-18 substantially. The most important difference is seen in the separation of delay interest.
The purpose of this study is to explain the similarities and differences between TAS-2 Inventories and FRS for LMEs Inventories in accounting for inventories, the similarities and differences between TAS-18 Revenue and FRS for LMEs Revenue in accounting for revenue from certain transactions. In the first part of this study, it is explained how inventories are accounted according to TAS-2 Inventories and FRS for LMEs Inventories. In the second part of this study, it is explained how the revenue from certain transactions is accounted according to TAS-18 Revenue and FRS for LMEs Revenue. In the third part of this study, TAS-2 Inventories with FRS for LMEs Inventories, then TAS-18 Revenue with FRS for LMEs Revenue were compared. According to FRS for LMEs Inventories, inventories are accounted as in TAS-2 substantially. The most important difference is seen in the separation of delay interest when inventories are bought. According to FRS for LMEs Revenue, revenue from certain transactions is accounted as in TAS-18 substantially. The most important difference is seen in the separation of delay interest.
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İşletme, Finansal raporlama, Finansal raporlama standartları, Business Administration, Financial reporting, Muhasebe, Financial reporting standarts, Muhasebe standartları, Accounting, Accounting standarts, Uluslararası Muhasebe Standartları, International Accounting Standarts
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122