TMS-11 ve 12 Standardı Kapsamında Ertelenmiş Vergilere İlişkin Muhasebe Kayıtları / Accounting Recording Related to Deferred Taxes in the Context of Tas- 11 And 12 Standards
TMS-11 ve 12 Standardı Kapsamında Ertelenmiş Vergilere İlişkin Muhasebe Kayıtları / Accounting Recording Related to Deferred Taxes in the Context of Tas- 11 And 12 Standards
Yazar: Yıldıztekin, İhsan
Dergi: Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Vol. 17 No. 1, 2013
Anahtar kelimeler: Deferred taxes in construction repairmen and agreements distributed to years ; Yıllara yaygın inşaat onarım ve taahhüt işlerinde ertelenmiş vergiler

Öz: Muhasebenin temel kavramları, genel kabul görmüş muhasebe ilkeleri, uluslararasımuhasebe standartları ve raporlama standartlarıyla uyumlu olarak işletmelerin ekonomik faaliyetlerinimuhasebeleştirme sonucu oluşacak muhasebe k&acirc;r ile vergi yasalarına göre oluşan malik&acirc;r aynı olmayabilir. Çünkü vergi yasaları ülkeler ve bölgeler arasında farklılık gösterebileceğigibi değerlendirme yöntemi farklılıkları da olabilmektedir. Bu şekilde oluşacak geçici farklarınetkilerin ortadan kalkacağı döneme kadar, kayıt dışı bırakılmadan finansal durum tablosundaertelenmiş vergi borcu ve alacağı olarak, ertelenmiş vergilerin gelir ve gider etkisi ise gelir tablosundaizlenmelidir. Böylece, uluslararası finansal tablo düzenleme standartlarına uygun vekarşılaştırılabilir tablolar oluşmaktadır. Yıllara yaygın inşaat sözleşmelerinin maliyet ve gelirinişin tamamlandığı dönemde karşılaştırılarak k&acirc;r veya zararı belirleme uygulaması kaldırılmıştır.TMS-11&rsquo;e göre inşaat işinin tamamlama yüzdesi esas alınarak, gelirleri ve maliyetleri aitoldukları dönemin sonuç hesaplarına aktarılması öngörülmüştür. İnşaat işinin tamamlanmadığı(devam ettiği) sair hesap dönemlerinin de k&acirc;rı veya zararı ortaya çıkarılabilecektir. Bu durumTMS-12&rsquo;e göre ertelenmiş vergilere konu olacaktır. Dönemin k&acirc;rının veya zararının belirlemesi,vergilerin ödenmesi ve ertelenmiş vergilerin kayıt edilmesi, karar almada muhasebe bilgi sisteminikullanan bütün taraflar için oldukça önemlidir.Anahtar Kelimeler: Yıllara yaygın inşaat onarım ve taahhüt işlerinde ertelenmiş vergilerAbstract: Accounting profit obtained as a result of the basic concepts of accounting, generallyaccepted accounting principles and economic transactions being processed in conformitywith international accounting and reporting standards may not be the same as financial profitformed according to tax laws. This may be due to the differences of tax laws among countries, regionsand evaluation differences. Up to the period when the effects of such temporary differencesare finished, these can be followed on financial state records as deferred tax debt and revenuewithout leaving it as records, and the effect of income and expenditure of deferred taxes shouldbe followed on income tables. Thus, tables can be formed comparable and suitable to internationalfinancial reporting standards. The practice of determining the profit or loss by comparingthe cost and income in the period of work completion in construction agreements distributed toyears has been abolished. It is suggested that cost and income should be transferred to the finalaccounts of the period taking the work completion percentage as the base according to TAS-11.Thus, profit and loss of the other periods of the uncompleted construction work can be been, andthis situation will be the subject matter of deferred taxes according to TAS-12, for this reason,recording the deferred taxes are very important for all the parties using accounting informationsystem in decision-making.Keywords: Deferred taxes in construction repairmen and agreements distributed to years

Accounting profit obtained as a result of the basic concepts of accounting, generally accepted accounting principles and economic transactions being processed in conformity with international accounting and reporting standards may not be the same as financial profit formed according to tax laws. This may be due to the differences of tax laws among countries, regions and evaluation differences. Up to the period when the effects of such temporary differences are finished, these can be followed on financial state records as deferred tax debt and revenue without leaving it as records, and the effect of income and expenditure of deferred taxes should be followed on income tables. Thus, tables can be formed comparable and suitable to international financial reporting standards. The practice of determining the profit or loss by comparing the cost and income in the period of work completion in construction agreements distributed to years has been abolished. It is suggested that cost and income should be transferred to the final accounts of the period taking the work completion percentage as the base according to TAS-11. Thus, profit and loss of the other periods of the uncompleted construction work can be been, and this situation will be the subject matter of deferred taxes according to TAS-12, for this reason, recording the deferred taxes are very important for all the parties using accounting information system in decision-making.