Anahtar kelimeler: Alacak senetleri, borç senetleri, reeskont, matrah
Jel Sınıflandırması: M 41, M 42, M 48
THE ACCOUNTING AND TAX AUDITING OF DISCOUNTING
TRANSACTIONS
ABSTRACT
According to the Tax Procedural Law, Article 281 and 285; notes receivable
and notes payable are allowed to be discounted to their present value of
the date of valuation. In terms of tax legislation, the difference of nominal
value and present value of notes is called the discounting amount. The
rate of interest indicated on the notes shall be used for discounting
transactions. If there is no interest rate indicated on the notes, the Turkish
Republic Central Bank’s official discount rate shall be used as discount rate.
Notes receivable and notes payable arising from non-operating activities
and notes of accommodation are not allowed to be discounted. If notes
* Bilgi Üniversitesi Öğretim Görevlisi.
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