ISSN:2149-0821

ACCOUNTING OF STATE INCENTIVES IN TAS 20, LME FRS AND GCASA FRAMEWORK


Investments that are of great importance to the development of the country's economy are encouraged by the various aids that the state has presented. There are three different arrangements to be considered at the point of accounting for incentives in our country. Although “Public Interest Entities” (PIE) are not considered as PIE in “Turkish Accounting Standards” (TAS 20), the businesses that are subject to independent auditing keep their records optionally in TAS 20 or in Financial Reporting Standard for Big and Medium-size Businesses and the businesses that are not subject to independent auditing keep their records by considering the regulations set by “General Communique on Accounting System Application”. In this study, similarities and differences about the issues between the regulations were tried to be revealed by taking into account the examples of the accounting records prepared by taking into consideration these three regulations.


Keywords


Investment Incentives, TAS 20, LME FRS.

Author : Yusuf Cahit ÇUKACI - - Derya ONOCAK
Number of pages: 115-130
DOI: http://dx.doi.org/10.16990/SOBIDER.4477
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The Journal of Social Sciences
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