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Tarhiyat Oncesi ve Tarhiyat Sonrasi Uzlasma Sureclerinin Muhasebelestirilmesi ve Uzlasma Komisyonlarinin Faaliyetlerinin Degerlendirilmesi

Author

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  • Ayse Necef YERELI

    (Celal Bayar Universitesi, Iktisadi ve Idari Bilimler Fakultesi, Isletme Bolumu)

Abstract

Iki amactan yola cikarak hazirlanan calismamizin ilk amaci, tarhiyat oncesi ve sonrasi uzlasma surecine muhasebe islerligi kazandirmak, ikincisi ise uzlasma komisyonlarinin faaliyetlerini degerlendirmektir. Bu amaclar dogrultusunda calisma temelde iki bolum halinde sunulmaktadir. Ilk bolumde; tarhiyat oncesi ve sonrasi uzlasma surecleri genel olarak aciklanmakta ve sureclerin muhasebelestirilmesi ornekler yardimiyla gosterilmekte iken, ikinci bolumde ise surece islerlik kazandirmada taraf olan uzlasma komisyonlarinin faaliyetleri, raporsal ve sayisal uzlasma sonuclarina dayanarak degerlendirilmektedir.

Suggested Citation

  • Ayse Necef YERELI, 2008. "Tarhiyat Oncesi ve Tarhiyat Sonrasi Uzlasma Sureclerinin Muhasebelestirilmesi ve Uzlasma Komisyonlarinin Faaliyetlerinin Degerlendirilmesi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 8(2), pages 823-842.
    • Handle: RePEc:ege:journl:v:8:y:2008:i:2:p:823-842
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    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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