TMS – BOBİ FRS – VUK KAPSAMINDA KUR FARKLARININ DEĞERLENDİRİLMESİNİN KARŞILAŞTIRILMASI

  • Sami KARACAN
  • Sibel ÇİFTÇİOĞLU
  • Tuğba KUTLU
Keywords: Exchange Rate Effects, Foreign Exchange Transactions, TMS-21, VUK. BOBI FRS Chapter 20

Abstract

In this study, the effects of changes in foreign exchange in Turkey Accounting Standards, exchange rate differences within the framework of the Tax Procedures Law and the Large and Medium-Sized Enterprises scope for similarities and differences of the foreign currency exchange transactions has been discussed. These similarities and differences will be examined within the first measurement, the conversion of monetary items in foreign currency, the conversion of non-monetary items in foreign currency and the conversion of financial statements. The main similarities and differences that may arise in the study will be referred to the conclusions that will be caused by the different regulatory objectives for each standard. what principles will be taken into account when accounting for foreign currency, the accounting principles of transactions of foreign currency transactions of enterprises and conversion procedures of foreign currency and what kind of regulations will be examined.

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Published
2019-06-12
Section
Articles