%0 Journal Article
%T ACCOUNTING FOR LOANS AT A BELOW-MARKET RATE OF INTEREST AS A GOVERNMENT GRANT IN ACCORDANCE WITH BOBI FRS: A CASE STUDY ON VALUATION AND RECORDING APPROACHES
%A ERG¨¹N K¨¹£¿¨¹K
%J -
%D 2018
%X Government loans obtained at a below-market rate of interest are considered as government grant under the provisions of the BOB£¿ FRS. The objective of this study is to evaluate how government loans at a below-market rate of interest should be interpreted in accordance with the BOB£¿ FRS. For this purpose, it is studied that how income and expense items can be determined and how they must be recognized in the accounting periods to which they relate. In addition, two different calculation and recording approaches have been provided in the study
%K BOB£¿ FRS
%K Devlet Te£¿vikleri
%K D¨¹£¿¨¹k Faizli Kredi
%K De£¿erleme
%U http://dergipark.org.tr/mbdd/issue/42427/400882