Evaluation of The Concept of Doubtful Receivables According to Accounting and Law

Nevber Zeynep Eroğlu
Additional contact information
Nevber Zeynep Eroğlu: Marmara University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2024, vol. 39, issue 121, 119-127

Abstract: The domestic receivables of the firms may become doubtful, as well as the foreign receivables arising from exports, for example. In this study, the concept of doubtful receivables is explained according to the provisions of the Tax Procedure Law and how the receivables from abroad are evaluated within the framework of this law and the relevant legislation. In the event of a dispute with a company abroad, according to which country law should be filed and the point of view of the Turkish legal system on the subject have been evaluated.

Keywords: Doubtful Receivables; Taxation; Foreign Receivables (search for similar items in EconPapers)
JEL-codes: M41 M42 M48 (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dergipark.org.tr/tr/download/article-file/3351268 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:39:y:2024:i:121:p:119-127

DOI: 10.33203/mfy.1347416

Access Statistics for this article

Journal of Finance Letters (Maliye ve Finans Yazıları) is currently edited by Süleyman Kale

More articles in Journal of Finance Letters (Maliye ve Finans Yazıları) from Maliye ve Finans Yazıları Yayıncılık Ltd. Şti.
Bibliographic data for series maintained by Süleyman Kale ().