Temel Finansal Araçların KOBİ TFRS, Tam Set TFRS ve Türk Vergi Mevzuatı ile Karşılaştırmalı İncelenmesi ve Muhasebeleştirme Örnekleri (Recognition Samples and Comparative Analysis of Basic Financial Instruments with SME TFRS, Full Set TFRS and Turkish Tax Legislation)

Abstract

In this study, the basic financial instruments is examined in comparison full set of IFRS, IFRS for SMEs and the Turkish tax legislation and accounting is explained with examples. In this study, many differences have been identified between Full Set TFRS, SME TFRS and Turkish Tax Legislation in terms of basic financial instruments classification, make valuation, accounting and reporting principles.

Keywords

• Temel Finansal Araçlar
• KOBİ TFRS
• Tam Set TFRS
• Türk Vergi Mevzuatı
• Basic Financial Instruments
• SME TFRS
• Full Set TFRS
• Turkish Tax Legislation