Türkiye’de vergi düzenlemeleri ve muhasebe standartları açısından inşaat taahhüt İşletmelerinde finansal raporlama
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Date
2018-10-27
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Bursa Uludağ Üniversitesi
Abstract
Bu çalışmada, Türkiye’deki inşaat taahhüt işletmelerinin vergi mevzuatı ile Muhasebe Standartları uygulamalarının farklılığı üzerinde durulmakta ve bu farklılığın dönem karlılığı ve finansal raporlama üzerindeki etkisinin açıklanması amaçlanmaktadır. Bu amaç doğrultusunda, öncelikle vergi mevzuatımıza göre inşaat tahakkuk işlerinin raporlanmasında kullanılan “tamamlanma yöntemi” ele alınmaktadır. Ardından, 1 Ocak 2018 tarihinden itibaren uygulanacak olan ve bugüne kadar gerek ‘İnşaat Sözleşmeleri’ ve gerekse hasılatın kaydı ve raporlanmasında kullanılan muhasebe standartlarını yürürlükten kaldıran TFRS 15’in, mevcut standartlara göre getirdiği yenilikler açıklanmıştır. Ayrıca çalışma, 2018 yılı başından itibaren uygulanmaya başlanan 29.07.2017 tarihli, BOBİ FRS’de inşaat işletmelerine ilişkin düzenlemeler ve tüm bu farklı düzenlemelerin karşılaştırılmasını kapsamaktadır. Literatür ve mevzuat taraması ile gerçekleştirilen çalışmada, mevcut durum tespiti yapılarak farklılıkların sonuçları yorumlanmaktadır.
The main focus is of this study to explain the difference between tax legislation and Accounting Standard applications of construction contracting companies in Turkey and how this difference affects the profitability of the period and financial reporting. For this purpose, firstly, the completion method which is used in the reporting of construction accrual transactions according to tax legislation is considered. After that, TFRS 15 which has been applied since 1 January 2018 and removed all accounting standards about 'Construction Contracts', recording and reporting of revenue and this standard’s innovations to existing standards is examined. In addition, the study includes comparing, the arrangements for the construction companies in Financial Reporting Standard for Large and Medium-sized Entities (BOBİ FRS), which was started to be implemented from the beginning of 2018, dated 29.07.2017 and all these different regulations. The study was conducted by literature and legislation survey, the current situation is determined and the results of the differences are interpreted.
The main focus is of this study to explain the difference between tax legislation and Accounting Standard applications of construction contracting companies in Turkey and how this difference affects the profitability of the period and financial reporting. For this purpose, firstly, the completion method which is used in the reporting of construction accrual transactions according to tax legislation is considered. After that, TFRS 15 which has been applied since 1 January 2018 and removed all accounting standards about 'Construction Contracts', recording and reporting of revenue and this standard’s innovations to existing standards is examined. In addition, the study includes comparing, the arrangements for the construction companies in Financial Reporting Standard for Large and Medium-sized Entities (BOBİ FRS), which was started to be implemented from the beginning of 2018, dated 29.07.2017 and all these different regulations. The study was conducted by literature and legislation survey, the current situation is determined and the results of the differences are interpreted.
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Keywords
İnşaat taahhüt işleri, Tamamlanma yüzdesi yöntemi, Dönemsel raporlama, Construction contracting works, Percent complete method, Periodic reporting
Citation
Gençoğlu, Ü. G. ve İşseveroğlu, G. (2018). "Türkiye’de vergi düzenlemeleri ve muhasebe standartları açısından inşaat taahhüt İşletmelerinde finansal raporlama". International Journal of Social Inquiry, 11(2), 135-151.