LİSANSLI DEPOCULUK SİSTEMİNİN TMS 2 VE TMS 37 AÇISINDAN DEĞERLENDİRİLMESİ VE BİR UYGULAMA ÖRNEĞİ
Date
2020-11-10
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Abstract
Ülkemizde son yıllarda gelişim aşamasında olan lisanslı depoculuk sistemi genel
anlamda tarım sektörü ile finans sektörünün birbirine entegrasyonu şeklinde
özetlenebilir. Bu entegrasyon sayesinde tarım ürünlerinin satışı çeşitli finansal
araçlar ile gerçekleşmekte ve alım satım işlemleri daha kolay şekilde
yürütülebilmektedir. Ayrıca her işletme gibi lisanslı depo işletmeleri de TMS ve
TFRS içerisinde belirtilen kurallara tabilerdir. ‘’Lisanslı Depoculuk Sisteminin
TMS-2 ve TMS-37 Açısından Değerlendirilmesi ve Bir Uygulama Örneği’’ başlıklı
bu çalışmanın ilk bölümünde lisanslı depoculuk sisteminin işleyişi, sektörün
ülkemizdeki yasal çerçevesi, lisanslı depoculuk sisteminin sağladığı avantajlar ve
dezavantajlar çeşitli birimler açısından gösterilmiştir.
İkinci bölümde ise TMS-2 Stoklar standardı ile birlikte TMS-37 Karşılıklar, Koşullu
Borçlar ve Koşullu Varlıklar Standardı incelenmiştir.
Üçüncü bölümde ise lisanslı depoculuk sektörü TMS-2 ve TMS-37 bakımından
incelenmiş ve bir örnek gösterilmiştir.
Description
Evaluation of Licensed Warehousing System in
terms of TMS-2 and TMS-37 and an Implementation Example
ABSTRACT: The licenced warehousing system, which is in the development stage of our country in recent years, can be summarized as the integration of the agricultural sector and the financial sector in general. Thanks to this integration, the sale of agricultural products takes place with various financial instruments and transactions can be carried out more easily. In addition, like every business, licensed warehouse enterprises are subject to the rules specified in TMS and TFRS. In the first part of this study titled ‘Evaluation of Licensed Warehousing System in terms of TMS-2 and TMS-37 and an Implementation Example’’ the operation of the licenced warehousing system, the legal framework of the sector in our country, the advantages and disadvantages provided by the licenced warehousing system are shown in terms of various units. In the second part, TMS-37 Provisions, Contingent Liabilities and Contingent Assets Standard are analyzed together with TMS-2 Stocks standard. In the third part, the licensed warehousing sector has been examined in terms of TMS-2 and TMS-37 and an example is shown.
ABSTRACT: The licenced warehousing system, which is in the development stage of our country in recent years, can be summarized as the integration of the agricultural sector and the financial sector in general. Thanks to this integration, the sale of agricultural products takes place with various financial instruments and transactions can be carried out more easily. In addition, like every business, licensed warehouse enterprises are subject to the rules specified in TMS and TFRS. In the first part of this study titled ‘Evaluation of Licensed Warehousing System in terms of TMS-2 and TMS-37 and an Implementation Example’’ the operation of the licenced warehousing system, the legal framework of the sector in our country, the advantages and disadvantages provided by the licenced warehousing system are shown in terms of various units. In the second part, TMS-37 Provisions, Contingent Liabilities and Contingent Assets Standard are analyzed together with TMS-2 Stocks standard. In the third part, the licensed warehousing sector has been examined in terms of TMS-2 and TMS-37 and an example is shown.
Keywords
business