skip to main content
Language:
Primo Advanced Search
Primo Advanced Search Query Term
Primo Advanced Search prefilters
Simple Search

Predicting the TAS - TFRS Profit Attracting the Users of Financial Statements

Journal of accounting, finance and auditing studies, 2020-01, Vol.6 (2), p.70-86 [Peer Reviewed Journal]

2020. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2149-0996 ;DOI: 10.32602/jafas.2020.011

Full text available

Citations Cited by
  • Title:
    Predicting the TAS - TFRS Profit Attracting the Users of Financial Statements
  • Author: Gökgöz, Ahmet
  • Subjects: Accounting standards ; Accounting systems ; Financial reporting ; Financial statements
  • Is Part Of: Journal of accounting, finance and auditing studies, 2020-01, Vol.6 (2), p.70-86
  • Description: Aim of the Study: The aim of the study is arguing about the statements, related with the elements to differentiate the profit, mentioned which are mentioned within the footnotes of the financial tables by analyzing those elements differentiating the TAS-TFRS profit from the profit calculated due to statutory records. Further; the savings on TAS-TFRS profit also the matters caused by savings are aimed to be evaluating within the framework of the study. Hence it is targeted to contribute for the discussion and prediction of TAS-TFRS profit. Methodology of the Study: The savings on TAS-TFRS profit are evaluated by analyzing those elements differentiating the TAS-TFRS profit from the profit calculated due to statutory records. Findings of the Study: Financial statements being prepared within the framework of the "Tax Legislation" and "General Communique on Accounting System Application (GCASA)" in Turkey are converted to another form those are available for the Turkish Accounting Standards (TAS)-Turkish Financial Reporting Standards (TFRS) by the companies meeting the requirements of reporting due to TASTFRS. At the end of the transformation held; the amount of profit calculated according to TAS-TFRS is differentiated from the profit amount within the statutory records. Despite of the existence of numerous reasons for the mentioned differentiation of profit amount, the two substantial elements here are suggested to be "the differences in valuation" besides "deferred taxes occurred because of corporate tax investment incentives". Importance of the Study: The elements are mentioned within the study to ensure realizing the TAS-TFRS profit and discussing the savings on TAS-TFRS profit according to the users of financial statements. The absence of any academic study relating the topic within the literature makes this research important.
  • Publisher: Yalova: Yalova University, Faculty of Economics and Administrative Sciences
  • Language: Turkish
  • Identifier: EISSN: 2149-0996
    DOI: 10.32602/jafas.2020.011
  • Source: ProQuest Central
    DOAJ Directory of Open Access Journals
Back to results list
Go to Previous pagePrevious Result  14 NextGo to Next page
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait