THE ACCOUNTING PRINCIPALS OF RESEARCH AND DEVELOPMENT EXPENSES IN IAS-20 AND IAS-38 FRAMEWORK: AN EVALUATION FOR TURKEY

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  • Mehmet Ünsal MEMİŞ Çukurova University

Anahtar Kelimeler:

International Accounting Standards, Research Expenses, Development Expenses

Özet

International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) are adopted and implemented by many countries around the world. In Turkey, these standards are applied by business whose stocks are in transaction in capital markets, financial institutions and business bigger than the specified limits. To ensure the correspondence with the international standards, they are conducted by the translation to Turkish. In this framework TMS-20 standards were put into operation for accounting the grants and assistances to businesses from the government (IAS-20 Accounting for Government Grants and Disclosure of Government Assistance). After this standard, expenses for the research and development (R&D) and government incentives can be differentiated. In this study current situation of research and development expenses and development devoted to this subject in Turkey will be examined. Within the framework of IAS-20Accounting for Government Grants and Disclosure of Government Assistance- several examples will be dwelt on the accounting of the research and development expenses

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Yayınlanmış

2019-09-25

Nasıl Atıf Yapılır

MEMİŞ, . M. Ünsal. (2019). THE ACCOUNTING PRINCIPALS OF RESEARCH AND DEVELOPMENT EXPENSES IN IAS-20 AND IAS-38 FRAMEWORK: AN EVALUATION FOR TURKEY. EUROASIA JOURNAL OF SOCIAL SCIENCES & HUMANITIES, 6(9), 105–110. Erişim adresi: https://euroasiajournal.com/index.php/eurssh/article/view/217

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