Deferred tax according to standard of income taxes(tas-12) and an aplication

Küreselleşen dünyada bilginin önemi artmıştır. İşletme performanslarının doğru değerlendirilebilmesi için ihtiyaç duyulan bilginin şeffaf ve karşılaştırılabilir olması gerekmektedir. İşletmelerin sürekli değişen çevre koşullarına uyum sağlayabilmesi, kurumların talep ve öncelikleri, ilerleyen dönemlerde ortaya çıkabilecek anlaşmazlıkların çözülebilmesi için güvenilir ve tam bilgi akışının sağlanması amacıyla oluşturulan Uluslararası Muhasebe Standartları Türkçeye çevrilerek, Türkiye Muhasebe Finansal Raporlama Standartları (TMS/TFRS) hazırlanmıştır. Bu standartlardan TMS 12 Gelir Vergisi Standardı, mali kâr ve ticari kârın tespiti, ticari kârdan mali kâra geçiş, bunun sonucunda oluşacak verginin hesaplanması ile finansal tablolarda nasıl raporlanacağı konularını açıklanmak için oluşturulmuştur. İşletmeler açısından kâr tutarı ile ödeyecekleri vergilerin hesaplanması büyük öneme sahiptir. Kâr tutarı hesaplanırken TMS/TFRS ile Türk Vergi Mevzuatı arasındaki uygulama farklılıkları iki kavramı karşımıza çıkmaktadır. Bunlardan birincisi, TMS/TFRS dikkate alınarak hesaplanan ticari kâr, diğeri ise Türk Vergi Mevzuatı hükümleri dikkate alınarak hesaplanan mali kârdır. Ticari kâr ve mali kâr arasında oluşan farklar sürekli ve geçici farkları meydana getirmektedir. Oluşan fark geçici nitelikte ise, ertelenmiş vergi borcuna ya da ertelenmiş vergi varlığına sebep olmaktadır. Ertelenmiş verginin hesaplanarak tutarın finansal tablolarda raporlanması, işletme kârını doğrudan etkilediği için finansal tabloları tarafsızlığı ve güvenilirliği açısından oldukça önemlidir. Bu çalışmanın amacı, TMS 12 Gelir Vergisi Standardı açısından ertelenmiş verginin tespit edilerek muhasebeleştirilmesidir. Örnek uygulama aracılığıyla, ertelenmiş vergiler hesaplanıp, dönem kârı üzerindeki etkileri açıklanarak, finansal tablolarda gösterilmiştir. TMS 12 Standardı dikkate alınarak finansal tablolar yeniden düzenlenmiş ve ertelenmiş vergi etkisi yansıtılmıştır.The importance of knowledge has increased in the globalizing world. In order to evaluate business performances correctly, the information needed should be transparent and comparable. Businesses adapt to constantly changing environmental conditions, demands and priorities of the institution to solve the disputes that may arise in the future reliable and created in order to provide full information flow International Accounting Standards translated into Turkish, Turkey Accounting Financial Reporting Standards (IAS / IFRS) has been prepared. The TAS 12 Income Tax Standard, which is one of these standards, has been established to explain the financial profit and determination of commercial profit, the transition from commercial profit to financial profit, the calculation of the resulting tax and how it will be reported in the financial statements. For businesses, the calculation of the profit amount and the taxes they will pay is of great importance. When calculating the amount of profit, the two differences between the TMS / TFRS and the Turkish Tax Legislation appear. The first one is the commercial profit calculated according to the TAS / TFRS and the other is the financial profit calculated according to the provisions of the Turkish Tax Legislation. The differences between commercial profit and financial profit create continuous and temporary differences. If the difference is temporary, it causes deferred tax liability or deferred tax asset. Since the deferred tax is calculated and reported in the financial statements directly, it is very important for the impartiality and reliability of the financial statements as it directly affects the operating profit. The purpose of this study is to determine and account deferred tax in accordance with TAS 12 Income Tax Standard. Deferred income tax is provided in the financial statements for the purposes of the consolidated financial statements. In accordance with TAS 12, financial statements have been restated and the deferred tax effect has been reflected

Anaesthetic management of an extremely obese woman undergoing open gastric bypass

WOS: 000241844300017PubMed: 17018178

Corticospinal tract involvement in a patient with 3-HMG coenzyme A lyase deficiency

3-Hydroxy-3-methylglutaryl coenzyme A lyase deficiency, an inborn error of ketone body synthesis and leucine degradation, is a rare disorder. There are few reports demonstrating clinical and neuroradiologic findings of this condition. This report describes a 3.5-year-old previously healthy male who was admitted with complex partial seizures and was diagnosed as having 3-hydroxy-3-methylglutaryl coenzyme A lyase deficiency. The patient's previous medical history was unremarkable. His development and neurologic examination were normal. Cranial magnetic resonance imaging indicated prominent corticospinal tract and pontine involvement with focal cerebral white matter changes which have not been described in the literature before. (c) 2006 by Elsevier Inc. All rights reserved

Association of mean Platelet volume with DSM-IV major depression in a large community-based population: The MELEN study

WOS: 000301760300004PubMed: 22154758The relationship between major depression and increased platelet activity has been previously stated by several studies. This study sought to test the relationship between mean platelet volume (MPV) - an indicator of platelet activity - and major depression, in an adult Turkish population sample. Respondents were 2286 participants interviewed in a regional survey. The diagnosis of current (one month) major depression was made according to the Diagnostic and Statistical Manual of Mental Disorders, Fourth Edition. MPV was measured along with total cholesterol, triglycerides, HDL-cholesterol, LDL-cholesterol, BMI, and waist circumference. Two hundred eighty-nine participants (12.5%) were diagnosed as having major depression. Patients with major depression were found to have increased MPV levels in comparison with participants without depression (p = 0.001). After excluding the subjects with risk factors capable of influencing platelet activity. MPV was still found to be elevated in patients with major depression compared with non-depressed individuals (p < 0.01). Linear regression analysis revealed a significant independent association of major depression with MPV levels (r = 0.123: p = 0.001). According to the findings of this study, increased MPV (or platelet activation) is associated with current (one month) diagnosis of major depression. Future research should investigate the effect of depression treatment on MPV. (C) 2011 Elsevier Ltd. All rights reserved