Enflasyon Düzeltmesi ve Uygulama Düzeyinin Belirlenmesine Yönelik Bir Arastirma

• Published in: Journal of Accounting & Finance / Muhasebe ve Finansman Dergisi 2005-04 (26)
• Main Authors: Acar, Durmus, Osman Tugay
• Format: Article
• Language: eng ; tur
• ISSN: 1304-0391; 2146-3042

(Inflation Correction and A Research on Finding Out the Level of it's Application) In the economies under high inflation, information getting from the financial tables which is based on historical-costs-accounting system is getting much more far from reflecting companies' financial situation and operational results correctly and truly. To sustain the operation of companies effectively and in profitable way Is possible with compensating negative effects of price changes on operation results and rearranging financial tables according to price movement in inflation periods.In inflationary periods, since taxation taken from income is calculated in companies' fictitious profits instead of their actual profits, the qualification of taxes changes and the taxes which are assumed to be taken from profit convert to be taken from capital. This causes to decreases in their capital, purchasing capability and productivity in long term. To prevent from ali of them will be possible if the financial statement is rearranged according to the cost variations.In this study, the regulations put into effect on inflation accounting ant it's practice in our country was exposed and than independent accountants' approch to the subject was analized.