Abstract
In terms of meaning and scope, it is normal that the provision term like many other terms can be used in different fields and forms. Creating turmoil by reflecting provision and making provision in a different and contradictory way by general regulations and publications in the same field is not normal. The aim of this study is to contribute to the elimination of this turmoil by evaluating the explanations in the foundation related with the term provision. In this study Turkish Commercial Code, Tax Procedure Law, Uniform Accounting Standards, Turkish Accounting Standards, and arrangements in the accounting systems of banking and insurance companies were investigated from various aspects and the findings were presented in a list at the end of the study.
Keywords
References
- 1 sayılı Muhasebe Uygulama Genel Tebliği www.mevzuat.gov.tr./mevzuatMetin (Erişim Tarihi:30.10.2017)
- Sigortacılık Tekdüzen Hesap Planı ve İzahnamesi Hakkında Teblig. https.www.tsb.org.tr.sigortacılık-hesap-plani (Erişim Tarihi:10.12.2017)
- Tekdüzen Hesap Planı ve İzahnamesi Hakkında Tebliğ. www.tbb.org.tr/Dosyalar/Düzenlemeler/Bankaların/THP-Tebliğ (Erişim Tarihi:10.12.2017)
- Türk Ticaret Kanunu. www.mevzuat.gov.tr./mevzuatMetin (Erişim Tarihi:10.12.2017)
- Türkiye Finansal Raporlama Standartları. www.kgk.gov.tr./content/detail (Erişim Tarihi: 20.12.2017)
- Vergi Usul Kanunu. mevzuat.gov.tr./mevzuatMetin (Erişim Tarihi: 15.12.2017)
Abstract
References
- 1 sayılı Muhasebe Uygulama Genel Tebliği www.mevzuat.gov.tr./mevzuatMetin (Erişim Tarihi:30.10.2017)
- Sigortacılık Tekdüzen Hesap Planı ve İzahnamesi Hakkında Teblig. https.www.tsb.org.tr.sigortacılık-hesap-plani (Erişim Tarihi:10.12.2017)
- Tekdüzen Hesap Planı ve İzahnamesi Hakkında Tebliğ. www.tbb.org.tr/Dosyalar/Düzenlemeler/Bankaların/THP-Tebliğ (Erişim Tarihi:10.12.2017)
- Türk Ticaret Kanunu. www.mevzuat.gov.tr./mevzuatMetin (Erişim Tarihi:10.12.2017)
- Türkiye Finansal Raporlama Standartları. www.kgk.gov.tr./content/detail (Erişim Tarihi: 20.12.2017)
- Vergi Usul Kanunu. mevzuat.gov.tr./mevzuatMetin (Erişim Tarihi: 15.12.2017)
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | March 30, 2020 |
| Submission Date | March 29, 2018 |
| Published in Issue | Year 2020 Volume: 22 Issue: 1 |
Cited By
BORSA İSTANBUL İŞLETMELERİ İÇİN SINIRLI OLUMLU DENETİM GÖRÜŞLERİNİN NEDENLERİNE İLİŞKİN BİR DEĞERLENDİRME
Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
https://doi.org/10.18070/erciyesiibd.1430114
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