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UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi

Author

Listed:
  • Ahmet ÖZCAN

    (Adana Bilim ve Teknoloji Üniversitesi, Ýþletme Fakültesi, Yönetim Biliþim Sistemleri Bölümü, Adana)

Abstract

UMS 12 Gelir Vergileri standardý, iþletmelerin ödeyecekleri kurumlar vergisinin muhasebeleþtirilmesine yönelik düzenlemeleri içermektedir. Ýþletmelerin cari dönem vergi yükümlülüðünün mali tablolarda nasýl sunulacaðý, mali kar ile muhasebe karý arasýndaki farklardan kaynaklanan ertelenmiþ vergi varlýðýnýn ve ertelenmiþ vergi yükümlülüðünün muhasebeleþtirilme süreci önem arz etmektedir. Ýþletmelerin vergi mevzuatýna göre hesaplanmýþ olan karlarý ile muhasebe standartlarýna göre hesaplanmýþ olan karlarý arasýndaki farklara geçici veya sürekli farklar neden olmaktadýr. UMS 12 Gelir Vergileri Standardýnda yer alan geçici ve sürekli farklarýn mali tablolara etkisi, bu çalýþmada incelenecek konular arasýnda yer almaktadýr. Bu çalýþmada ayrýca ertelenmiþ vergi varlýklarýnýn ve ertelenmiþ vergi borçlarýnýn teorik yapýsý uygulamalý örneklerle analiz edilmektedir.

Suggested Citation

  • Ahmet ÖZCAN, 2016. "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 4(4), pages 144-150.
    • Handle: RePEc:eco:journ4:2016-04-03
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    Keywords

    UMS 12 Gelir Vergileri Standardý; Ertelenmiþ Vergi Varlýðý ve Ertelenmiþ Vergi Borcu;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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