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Abstract


Transferring of Other Account Receivables Group to the Opening Financial Tables According to the Turkish Financial Reporting Standards (TFRS 1)
Other Accounts within the Uniform Accounting Plan accounting system is monitoring the account receivables, suspicious receivables and doubtful receivables that are excluded from the main activity of the enterprise and planned to be collected in short term (at most within one year),. The purpose of this study is to examine the conversion of the accounts in the Other Receivables group in TPL into Turkish Financial Reporting Standards. In this process, it was attempted to explain what kind of differences occurred in the first transition stage of TFRS from the Turkish Tax Procedural Law of the Other Accounts Receivable Group and which accounts were linked to the accounts in the Other Receivables in the Uniform Chart of Accounts in TFRS using MOMTOS-DR software. The study presents transparent, comparable, verifiable, and comprehensible financial information for external users.

Keywords
Turkish Financial Reporting Standards (TFRS), Turkish Accounting Standards (TMS), Other Receivables,


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Journal of Institute of Social Sciences between 2013-2020
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