Bankalarca kullandirilan emtia (altin, gumus ve platin) kredilerinin vergi usul kanunu ve Turkiye muhasebe ve finansal raporlama standartlari'na gore degerlemesi ve muhasebelestirilmesi
Republic of Turkey, Undersecretariat of Treasury has published The Communique number 2008-32/35 which has allowed banks to grant credits on gold, silver and platinum. Although, gold credits that have granted by banks have reached a volume of 2.273,2 Million Turkish Liras date 31.03.2016, there are no explanatory and regulatory information how to measure and accounting those loans in Turkish tax legislation. Similarly, Turkish Accounting and Financial Reporting Standards has no adequate explanation of the measurement and presentation about commodity loans which are not considered as financial instruments. In this article, we shows the Turkish Tax Procedure Law’s and Turkish Accounting and Financial Reporting Standards’ measurement and accounting principles of commodity loans which are not considered as financial instruments according to Turkish Accounting and Financial Reporting Standards.peer-reviewe
