Accounting Of Capital Increment Transactions In Capital Companies
Journal Title: Muhasebe ve Finansman Dergisi - Year 2015, Vol 17, Issue 65
Abstract
2008 global financial crisis revealed that how the dividend policy and capital structure decisions for companies is important and the growth models based on debt caused the difficulties. Because of that companies have to increase their capital and strengthen their capital structure. Existence of different arrangements in legislation for capital increase transactions causes the accounting results to differ. In this study, capital increase provisions and process of recognition which are ranked on Turkish Accounting Standards (TAS), Turkish Commercial Code (TCC) and Tax Procedure Law (TPL), Corporate Tax Law (CTL) have been analyzed.
Authors and Affiliations
Nuraydın TOPÇU, Vedat DEMİRKOL
Keywords
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