文章基本信息

标题：TMS-12 Gelir Vergileri Standardına Göre Ertelenmiş Vergi Kavramı ve Bir Uygulama (The Concept of Deferred Tax According to Accounting Standard of Income Taxes (TMS-12) and an Aplication)
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作者：Gencay KARAKAYA ; Cengiz SEVİM
期刊名称：journal of accounting, finance and auditing studies
电子版ISSN：2149-0996
出版年度：2016
卷号：2
期号：3
页码：255-270
语种：
出版社：Ahmet GÖKGÖZ
摘要：We face various challenges in time from the calculation of the tax charged on profits (only the income of the corporations required by the relevant standard) to the recognition. The main reason of these challenges is the emergence of two different concepts of profit over which the tax is to be calculated because of the incompatibilities between the Turkish Accounting Standards and the Tax Procedure Law. The first of these is the commercial profit calculated according to the principles which the relevant standard/standards has/have determined; the other one is the financial profit calculated according to the policies and principles in the tax law. If the differences between accounting profit and financial profit are temporary, it is reported as deferred taxes in the relevant period of balance sheet. TAS-IAS 12 Income Taxes Standard describes the differences in question. The differences in question emerge as deferred tax assets or deferred tax liabilities. The purpose of this article is to analyse TAS-IAS 12 Income Taxes Standard and is to explain the application of the standard in question in what manner that will be made. Therefore, with the help of an example of an application, TAS-IAS 12 Income Taxes Standard is compared with the current practice in Turkey.