TMS 20 KAPSAMINDA DEVLET TEŞVİKLERİNİN MUHASEBELEŞTİRİLMESİ: ATIK GERİ KAZANIM ÜZERİNDE BİR UYGULAMA
ACCOUNTING OF GOVERNMENT INCENTIVES UNDER TAS 20: AN IMPLEMENTATION ON WASTE RECOVERY

Summary/Abstract: Government incentives have a political position all around the world. The fact that incentives are political tools and their use has created the need for accurate and consistent accounting and reporting of the benefits obtained from incentives. The accounting standards in Turkey The Turkish Accounting Standard 20 Accounting for Government Grants and Disclosure of Government Assistance (IAS 20) is used. There are damages that businesses have given to the environment within the framework of their activities. With the increase in environmental awareness, necessary measures are taken to eliminate and reduce these damages, and environmentally friendly practices are applied in enterprises in some sectors. There are many incentives and assistance provided by the state to enterprises for environmental investments and activities to be implemented by the enterprises. In this study, it is aimed to examine environmental incentives and to explain how these incentives should be accounted according to IAS 20 Government Incentives Standard. For this purpose, first of all, government incentives, incentive systems and IAS 20 approaches were discussed, then Bartın Çimento Sanayi A.Ş. The issue of accounting for environmental government incentives has been tried to be explained in the context of the applications made within the framework of the data.

• Details
• Contents