küçük, ergün erciyes üniversitesi - iktisadi ve idari bilimler fakültesi - işletme bölümü, Turkey

DEFERRED TAX EFFECTS OF INCOME AND EXPENSES RECOGNIZED IN EQUITY: AN EXAMPLE ON TREASURY BILL CLASSIFIED AS AVAILABLE-FOR-SALE FINANCIAL ASSETS

36912

Recognition of deferred tax effects are of particular importance in terms of accounting standards (IAS/IFRS) because there are a variety of financial events that is often related with and it must been considered in accounting application to find a fair profit or loss. When considered in this context, the matter of recognition of deferred tax effects related with income and expenses recognized in statement of other comprehensive income constitutes a specific topic that is not decently studied. The objective of this study is to evaluate the deferred tax effects of income and expenses recognized in equity in accordance with the accounting standards (IAS/IFRS) with the help of an example that is suitable for Turkey case. In this respect, this study deals with how economic events likely to occur will be recorded considering accounting standards, tax regulations and accounting system application general announcement with the help of an example on treasury bill classified as available-for-sale financial assets. In addition to this issue, this study includes some analyzes and evaluations to confirm the accuracy of the records and to reveal their impact on statement of comprehensive income.

679

Income Taxes (IAS 12) , Income and Expenses Recognized in Equity , Deferred Tax Effects , Financial Assets Classified as Available , for , Sale

Journal Of Economics and Administrative Sciences, Ataturk University

704