Author/Authors :
SAYIM, Ferhat Yalova Üniversitesi - İİBF İşletme Bölümü, Turkey , ARDIÇ, Muhammed Artvin Çoruh Üniversitesi - Meslek Yüksekokulu, Turkey
Title Of Article :
BANKA BİLANÇOLARINDAKİ KREDİ KARŞILIK KALEMLERİNİN DIŞA YANSIMA BİÇİMLERİ
Abstract :
Banks take steps against possible loan losses by allocating definite rate of allowances to given loans and by representing loan portfolio capital loss in financial statements. This situation is highly important in terms of protection of both banks and financial system. In this study, allowance which can be deducted from tax base due to tax law is analyzed, situation of loan allowances in tax law is determined and evaluations about loan allowances conception is made. Based on results of this study, separating banks’ loan allowances from other companies and deducting loan allowances from tax base with a legal regulation other than tax law is inapplicable.
NaturalLanguageKeyword :
Bank , loan , allowance
JournalTitle :
Journal Of Economics and Administrative Sciences, Ataturk University
