Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/54042
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dc.contributor.authorGokgoz, Ahmet-
dc.date.accessioned2020-04-13T08:03:48Z-
dc.date.available2020-04-13T08:03:48Z-
dc.date.issued2020-04-
dc.identifier.citationGokgoz, A. (2020). Predicting the TAS-TFRS profit attracting the users of financial statements. Journal of Accounting, Finance and Auditing Studies, 6(2), 70-86.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/54042-
dc.description.abstractAim of the Study: The aim of the study is arguing about the statements, related with the elements to differentiate the profit, mentioned which are mentioned within the footnotes of the financial tables by analyzing those elements differentiating the TAS-TFRS profit from the profit calculated due to statutory records. Further; the savings on TAS-TFRS profit also the matters caused by savings are aimed to be evaluating within the framework of the study. Hence it is targeted to contribute for the discussion and prediction of TAS-TFRS profit. Methodology of the Study: The savings on TAS-TFRS profit are evaluated by analyzing those elements differentiating the TAS-TFRS profit from the profit calculated due to statutory records. Findings of the Study: Financial statements being prepared within the framework of the “Tax Legislation” and “General Communiqué on Accounting System Application (GCASA)” in Turkey are converted to another form those are available for the Turkish Accounting Standards (TAS)-Turkish Financial Reporting Standards (TFRS) by the companies meeting the requirements of reporting due to TASTFRS. At the end of the transformation held; the amount of profit calculated according to TAS-TFRS is differentiated from the profit amount within the statutory records. Despite of the existence of numerous reasons for the mentioned differentiation of profit amount, the two substantial elements here are suggested to be “the differences in valuation” besides “deferred taxes occurred because of corporate tax investment incentives”. Importance of the Study: The elements are mentioned within the study to ensure realizing the TAS-TFRS profit and discussing the savings on TAS-TFRS profit according to the users of financial statements. The absence of any academic study relating the topic within the literature makes this research important.en_GB
dc.description.abstractCalismanin Amaci: TMS-TFRS karini yasal kayitlardaki kardan farklilastiran unsurlari irdeleyerek, kari farklilastiran unsurlarla ilgili finansal tablo dipnotlarinda yapilmasi gereken aciklamalari tartismaktir. Yine bu baglamda TMS-TFRS kari uzerindeki tasarruf ve tasarrufun neden oldugu sorunlar konusunda degerlendirmelerde bulunmak calismanin amaclari arasindadir. Boylece TMS-TFRS karinin dogru anlasilmasi ve yorumlanmasina katki saglanmasi hedeflenmektedir. Calismanin Metodolojisi: TMS-TFRS karinin yasal kayitlardaki kardan farklilasmasini saglayan unsurlari irdelenerek TMS-TFRS kari uzerinde yapilacak tasarruf degerlendirilmistir. Calismanin Bulgulari: Turkiye'de vergi mevzuati ve Muhasebe Sistemi Uygulama Genel Tebligi (MSUGT) cercevesinde hazirlanan finansal raporlar, Turkiye Muhasebe Standartlari (TMS) - Turkiye Finansal Raporlama Standartlari (TFRS) cercevesinde raporlama yapma sartlarini tasiyan isletmeler tarafindan, TMS-TFRS'ye uygun hale cevrimi yapilmaktadir. Yapilan cevrim sonucunda TMS-TFRS'de hesaplanan kar tutari, yasal kayitlardaki kar tutarindan farklilasmaktadir. Karin farklilasmasina neden olan bircok etken olmasina ragmen, kari onemli tutarda farklilastiran iki unsur; degerleme farklari ve kurumlar vergisi yatirim tesviklerinin neden oldugu ertelenmis vergilerdir. Calismanin Onemi: Calismada finansal tablo kullanicilari acisindan TMS-TFRS karinin dogru anlasilmasina ve TMS-TFRS kari uzerinde yapilacak tasarruflarin dogru yorumlanmasini saglayacak hususlara deginilmistir. Bu konuda literaturde akademik bir calismaya rastlanmamasi calismayi onemli kilmaktadir.en_GB
dc.language.isootheren_GB
dc.publisherAhmet Gökgözen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectAccounting -- Standards -- Turkeyen_GB
dc.subjectFinancial statements -- Standards -- Turkeyen_GB
dc.subjectProfit -- Accountingen_GB
dc.titlePredicting the TAS-TFRS profit attracting the users of financial statementsen_GB
dc.title.alternativeFinansal tablo kullanicilarini cezbeden TMS-TFRS karini dogru okumaken_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.32602/jafas.2020.011-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
Appears in Collections:Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 2
Journal of Accounting, Finance and Auditing Studies, Volume 6, Issue 2

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