Deferred taxes within the scope of TAS-12 Income Taxes Standard: A research

The purpose of this thesis is to determine the perspectives of professional accountants on deferred taxes within the scope of TAS 12 Income Taxes and to give detailed information about deferred tax. The starting point of the study by the accounting profession in Turkey Accounting Standards is the increase in the frequency of application every day. TMS 12 Income Taxes Standard, one of these standards, should be understood and explained sufficiently in terms of accounting practices. In the study, a questionnaire was conducted in order to determine the perspectives of the accounting professionals operating in the Western Mediterranean Region towards TAS 12. As a result of this research, various findings were reached and suggestions were made. In addition, the accounting of deferred tax is explained with the help of examples. It is thought that this research will contribute to the literature since it was in our country before. Considering the findings of the study, it has been determined that the accounting professionals participating in the survey have information about the general definitions of Deferred Taxes within the scope of TAS 12 Income Taxes Standard, and they have little information about the transactions that cause deferred tax and the accounting of these transactions.