Academic Studies In Social, Humanities And Administrative Sciences -ii Volume 1 (AI)
Disiplin:
Popular Science,Algebra
Konu:
Popular Science,Algebra
There are two methods for accounting for the incentives provided conditionally in the tms 20 state incentives standard. The first method of encouragement is recorded in the delayed income account and transferred to the short-term delayed income account at a certain rate each year. The second method is used to calculate the value of the asset. In bobi; frs unconditionally given incentives are monitored in the profit or loss account at the time they are received, while in incentives that require performance conditions are performed as long as the profit or loss is reflected. The group is generally the same as the bobi, but it uses a different expression in the financial situation table. Although the implementation of the standards is mandatory under the Turkish trade law, market conditions may delay this implementation. tms 20, bobi, frs and gumi, frs practices have become mandatory in the globalized economy in accounting records. and a)