İHRACAT HASILATININ VERGİ UYGULAMALARI VE TÜRKİYE MUHASEBE STANDARTLARI

Increasing trade volume in the world has also intensified foreign trade transactions in our country. In foreign trade transactions including export and import; legal, trade and national procedures and methods are quite complex and diverse. Foreign trade transactions differs from domestic market transactions and the accountancy aspect of foreign trade is different too. Especially, enterprises engaged in export must pay attention to different procedures in their accounting practices vis a vis their domestic accounting practices. In transactions like displaying revenues gained from export in the financial statements and other transactions related to sales, it is an obligation that actual export must be realized differently from invoice date. Therefore revenue recognition has been handled differently in the context of Turkish Accounting Standards (TAS) 18. This standard express the opinion about ownership and the control of the property must be yielded to buyer while reflecting revenues in the financial statements. Current accounting and tax practices about revenue recognition and their difference between TAS' practices in this respect will become important when standards have been more common. In this study these differences are handled in all its parts.