KOSGEB Tarafından KOBİ’lere Sağlanan Desteklerin Muhasebeleştirilmesi: MSUGT, BOBİ FRS ve TMS Karşılaştırması (Örnek Olay (Vaka Analizi))

Enterprises operating in Turkey are recognized their financial transactions through the Uniform Chart of Accounts (UCA) within the framework of the Uniform Accounting System. In addition, there are three different applications in accounting of financial transactions of enterprises: the Turkish Accounting Standards (TAS), the Financial Reporting Standard for Large and Medium-Sized Enterprises (LME’s FRS) and the General Communiqué on Accounting System Application (GCASA). In this study, it is examined how the government grants given to enterprises will be accounted in terms of mentioned applications. Therefore, the main purpose of this study is to provide a comparative analysis of how enterprises should account for the grants they receive from the Small and Medium Enterprises Development Organization (SMEDO), a public institution, within the scope of TAS/IFRS, LMEs FRS and GCASA. For the purpose of the study, the case study method was applied in the research and the accounting records were given for the grants for the purchase of machinery and equipment from SMEDO Ordu Provincial Directorate within the scope of KOBİGEL program. As a result of the study, it is found that it is appropriate to write income in the period they are realized for GCASA and LMEs FRS and to systematically account for an income account in terms of the standard of Accounting for government grants and disclosure of government assistance (TAS 20) since KOBIGEL grants are unconditional incentives.