The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation TMS-2 Stoklar Standardı İle Vergi Usul Kanunu’nun Maliyet Açısından İlişkisinin Karşılaştırılması ve Bir Üretim İşletmesinde Uygulama
Author : Muhammed Mustafa KISAKÜREK
-& Seval ELDEN ÜRGÜP
Number of pages : 247-256
Abstract
The purpose of this study is compare the Turkish Accounting Standards (TAS)-2 Inventories Standard and Tax Procedure Law (TPL) with the cost relationship and reveal the differences. In this direction, a sample application has been made in a production operation. The selected manufacturing business has three factories; train coach production, train coach repair and metal work factories. The application was applied on the train coach production factory. In this direction, train coachs produced in the factory were determined and necessary calculation were made in terms of cost of finished goods according to TPL and TAS-2 Inventories Standard. As a result of the calculations made, some difference arise and in case of applying TAS-2 Inventories Standard, the cost figures of the operator have changed significantly.
@article{2018,title={The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation},abstractNode={
The purpose of this study is compare the Turkish Accounting Standards (TAS)-2 Inventories Standard and Tax Procedure Law (TPL) with the cost relationship and reveal the differences. In this direction, a sample application has been made in a production operation. The selected manufacturing business has three factories; train coach production, train coach repair and metal work factories. The application was applied on the train coach production factory. In this direction, train coachs produced in the factory were determined and necessary calculation were made in terms of cost of finished goods according to TPL and TAS-2 Inventories Standard. As a result of the calculations made, some difference arise and in case of applying TAS-2 Inventories Standard, the cost figures of the operator have changed significantly.
},author={Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP},year={2018},journal={Journal of Academic Value Studies (JAVStudies)}}
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP . 2018 . The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation . Journal of Academic Value Studies (JAVStudies).DOI:10.23929/javs.712
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP.(2018).The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation.Journal of Academic Value Studies (JAVStudies)
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP,"The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation" , Journal of Academic Value Studies (JAVStudies) (2018)
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP . 2018 . The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation . Journal of Academic Value Studies (JAVStudies) . 2018. DOI:10.23929/javs.712
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP .The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation. Journal of Academic Value Studies (JAVStudies) (2018)
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP .The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation. Journal of Academic Value Studies (JAVStudies) (2018)
Format:
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP. (2018) .The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation Journal of Academic Value Studies (JAVStudies)
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP . The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation . Journal of Academic Value Studies (JAVStudies) . 2018 doi:10.23929/javs.712
Muhammed Mustafa KISAKÜREK-& Seval ELDEN ÜRGÜP."The Comparison of the Tas-2 Inventories Standard and Tax Produre Law in Term of Cost And The Application in a Production Operation",Journal of Academic Value Studies (JAVStudies)(2018)
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