HASILATIN TFRS 15 MÜŞTERİ SÖZLEŞMELERİNDEN HASILAT STANDARDI, BOBİ FRS BÖLÜM 5 VE VERGİ KANUNLARINA GÖRE KARŞILAŞTIRMALI İNCELENMESİ

Abstract

Revenues consist of the earnings that emerge as a result of the ordinary operations of a company such as the sales of goods and services, interests, dividends, commissions, etc. The different definitions of revenue in international and national regulations causes some differences in transactions regarding revenues. In this study, the similarities and differences between the TFRS 15 Standard of Revenue from Contacts with Customers and Revenue Regulations in the BOBİ FRS Chapter 5 were compared with the Turkish Tax Procedural Law; the similarities and differences were presented and the subject was examined comparatively with an application.

Keywords

• TFRS 15 Revenue from Contracts with Costumer
• BOBI FRS Chapter 5
• Revenue
• Revenue Recognition