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Abstract


A Proposal for Regulatİon Accordİng to The Turkİsh Accountİng Standards Adaptatİon Process of E-Bill
E-bill application that is defined as creation, recording, storage and presentation of the invoices required to be kept electronically had been opened to first limited and stock companies by the General Communiqué on Tax Procedure Law numbered 397. Current practice, costs of delay interest of businesses engaged in the purchase and sale of futures products is in the total value of bills except for VAT. According to this bill, basically, this delay interest that is the financial expense or interest income in the accounting records is in the cost of sales of goods or services or sales revenue. Standards such as stocks and the cost of borrowing In the Turkey Accounting Standards are required to recorded in separate accounts in the sum of the bill of the delay interests . Not taking into account TAS in the preparation of electronic invoices does not reveal a contribution to TAS integration process. In this study, It has been suggested that the addition of a new data field to e-bills for the separation the sum of the bill of delay interests except for VAT.

Keywords
E-bill, TAS integration process, TAS


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