Accounting for changing prices: The Turkish experience
Bibliographic record
Abstract
Ülkemizde uzun yıllar enflasyonla birlikte yaşanılmış ancak enflasyonun mali tablolar üzerindeki etkilerini giderici kalıcı bir çözüm getirilememiştir.Vergi Usül Kanunu, Gelir Vergisi Kanunu ve Kurumlar Vergisi Kanununda Değişiklik Yapılması Hakkında 5024 No'lu Kanun'un kabul edilmesiyle ülkemizde tam teşekküllü bir enflasyon muhasebesi uygulamasına geçilmiştir.Bu kanun itibariyle, bilanço esasına göre defter tutan şirketler 31.12.2003 tarihli bilançolarını düzeltmeye tabi tutmuşlardır. 2004 yılının ikinci , üçüncü ve dördüncü çeyreğinde enflasyon düzeltmesi yapılmış, 2005 yılının ilk çeyreğinde enflasyon düzeltmesi yapılmasının gerekli şartları gerçekleşmediğinden uygulama son bulmuştur. Kısa süreli uygulanan enflasyon muhasebesine geçişte birtakım sorunlar yaşanmış, uygulmaya enflasyonun düşmeye başladığı bir dönemde geçilmiş olması eleştiri konusu olmuştur.Bu çalışmanın amacı da yaşanan sorunları ortaya çıkarmak ve uygulama hakkında bazı eleştirilerde bulunmaktır.Bunu yaparken İstanbul Sanayi Odası İlk 500 sıralaması içinde yer alan SPK'ya tabi şirketler arasında bir araştırma yapılmıştır.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nABSTRACT\n\nAlthough Turkey suffered from inflation for a long time, a complete inflation accounting model that removes the distortion of inflation on financial statements has not been introduced. With Law 5024, Ministry of Finance enabled inflation adjustment fully for the first time. In this respect, income and corporate tax payers that report under accrual accounting system began to restate their balance sheets as of 31.12.2003. Inflation accounting was implemented in the second, third and fourth quarters of 2004. The inflation rate in the first quarter of 2005 did not satisfy the required percentage so inflation accounting has been suspended. The members of accounting profession criticized the timing of Law 5024 as it was introduced when the inflation began to fall rapidly. Another critique related to this law was the problems encountered during its implementation. This study aims to put forward the problematical issues concerning the short-lived inflation accounting practice in our country with the help of a survey conducted among the firms that are included in the Istanbul Chamber of Industry (ISO) 500 Largest Firms List.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.007 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.003 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.004 | 0.004 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.010 | 0.002 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".