An application towards the accounting of the construction and repair operations in term of the Tax Procedure Law and the Turkish accounting standards 11

Firms operating in the construction sector, the Tax Procedure Law and the years of construction and repair activities within the scope of Turkey Accounting Standard 11 Construction Contracts Standard accounting practices are the subject of the thesis. Our income tax legislation of the detection method is widely used in construction and repair work is complete contract method to the year required. This method is intended to calculate profit or loss in the year the job was completed. Turkey Accounting Standard 11 Construction Contracts the percentage of completion method described in the standard method. In this method, which starts work continues and the profit or loss for each year in which the calculation is completed separately. The study describes the first years of the concepts related to construction and repair activities, followed by income taxation and specific detection methods are explained in these activities. In the implementation stage, the recognition of activities for the years of construction and repair work undertaken by a company operating in the construction sector, the Tax Code and has been assessed under Turkey Accounting Standards 11 Construction Contracts Standard. Consequently, the data obtained by these two methods to do the accounting records were made in comparing the inference result.