AN EXAMINATION OF TRANSACTION GENERATED REVENUE WITHIN TURKEY ACCOUNTING STANDARDS WITH TAX LEGISLATION AND ON EMPIRICAL STUDY ON PROFESSIONAL ACCOUNTANTS

Hasilat kavraminin Turkiye Muhasebe Standartlari (TMS) ile Turk Vergi Mevzuatinda (TVM) farkli sekillerde tanimlanmasi, uygulamada hasilat ile ilgili yapilacak islemlerde bazi farkliliklarin ortaya cikmasina neden olmaktadir. Bu calismanin amaci TMS'de yer alan hasilatin muhasebelestirilmesine iliskin esaslari mevcut durumda esas alinan vergi kanunlarindaki hukumlerle karsilastirarak, TMS'lerin getirdigi yenilikleri ortaya koymak ve her iki uygulama konusunda muhasebe meslek mensuplarinin bilgi duzeylerini belirlemektir. Calisma kapsaminda TMS'nin hasilatin muhasebelestirilmesine iliskin getirdigi yenilikler tespit edilmistir, ardindan bu yeniliklerin muhasebe meslek mensuplari tarafindan ne derece bilindigine iliskin anket calismasi yapilmistir. Sonuc olarak hasilatin muhasebelestirilmesine iliskin Turkiye Muhasebe Standartlari ile Turk Vergi Mevzuati'nin belirledigi ilkelerin bircok noktada farklilik gosterdigi ve bu farkliliklar konusunda muhasebe meslek mensuplarin bilgi duzeylerinin yetersiz oldugu tespit edilmistir.//The definilition of the revenue concept has some differences occur practice because of the different meanings at accountancy standards and tax legislation. The aim of this study is to show the innovations provided by Turkish Accounting Standards (TAS) and to define the level of knowledge about the differences during the transition process of those who are the members of professions related to accounting by comparing the principles related to accounting the revenues as stated in TAS with judgments of current tax laws. The scope of work of the Turkish Accounting Standards relating to the recognition of revenue innovations have been identified, then these innovation by members of the accountancy Professional known to what degree does the survey. As a conclusion, it's determined that the principles of accounting the revenues differ in many ways between the Turkish Tax Legislation and Turkish Accounting Standards, and the knowledge level of the members of professions related to accounting is insufficient. [web URL: http://iibfdergi.nigde.edu.tr/article/view/5000199010]