Accounting for the European Union Financial Assistance Allocated to Public Administrations in Turkey

Derya Onocak

Makale detayları

Accounting for the European Union Financial Assistance Allocated to Public Administrations in Turkey

Yazarlar:

Derya Onocak

Yayıncı:

Istanbul University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Muhasebe Enstitüsü Dergisi Issue 72, pp.27-44

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001345577

pISSN:

2602-3202

Anahtar kelimeler:

Özet:

 The European Union EU prepares candidate and potential candidate countries for future EU membership through Pre-Accession Financial Assistance Instrument funds and supports the accession processes of these countries. The EU expects the beneficiary countries to account for the funds in accordance with the principles and procedures in the legislation, considering the financial interests of the EU. Otherwise, the fund payments may be interrupted or suspended. In this study, which aims to show the accounting records of the financial aid allocated by the European Union EU to public administrations in Turkey, accounting records were made through a hypothetical example designed by taking into account the principles and procedures in the legislation and suggestions were made regarding the issues to be taken into consideration in the accounting process. JEL Classification : M40 , M41 , M42.

 The European Union EU prepares candidate and potential candidate countries for future EU membership through Pre-Accession Financial Assistance Instrument funds and supports the accession processes of these countries. The EU expects the beneficiary countries to account for the funds in accordance with the principles and procedures in the legislation, considering the financial interests of the EU. Otherwise, the fund payments may be interrupted or suspended. In this study, which aims to show the accounting records of the financial aid allocated by the European Union EU to public administrations in Turkey, accounting records were made through a hypothetical example designed by taking into account the principles and procedures in the legislation and suggestions were made regarding the issues to be taken into consideration in the accounting process. JEL Classification : M40 , M41 , M42.

 The European Union EU prepares candidate and potential candidate countries for future EU membership through Pre-Accession Financial Assistance Instrument funds and supports the accession processes of these countries. The EU expects the beneficiary countries to account for the funds in accordance with the principles and procedures in the legislation, considering the financial interests of the EU. Otherwise, the fund payments may be interrupted or suspended. In this study, which aims to show the accounting records of the financial aid allocated by the European Union EU to public administrations in Turkey, accounting records were made through a hypothetical example designed by taking into account the principles and procedures in the legislation and suggestions were made regarding the issues to be taken into consideration in the accounting process. JEL Classification : M40 , M41 , M42.

 Avrupa Birliği AB, aday ve potansiyel aday ülkeleri Katılım Öncesi Mali Yadım Aracı IPA-Istrument for Pre-Accession Assistance fonları aracılığıyla gelecekteki Birlik üyeliğine hazırlamakta ve bu ülkelerin katılım süreçlerini desteklemektir. AB, fon yararlanıcısı ülkelerden, fonları ABnin mali çıkarını gözeterek, mevzuattaki esas ve usullere uygun şekilde muhasebeleştirmelerini beklemektedir. Aksi durumda fon ödemeleri kesintiye uğrayabilmekte veya askıya alınabilmektedir AB tarafından Türkiyedeki kamu idarelerine tahsis edilen mali yardımların muhasebe kayıtlarının gösterilmesinin amaçlandığı bu çalışmada, mevzuattaki usul ve esaslar dikkate alınarak kurgulanan hipotetik bir örnek üzerinden muhasebe kayıtları yapılmış ve muhasebeleştirme sürecinde dikkate alınması gereken hususlar hakkında önerilerde bulunulmuştur. JEL Sınıflaması: M40 , M41 , M42.

Makale detayları

Accounting for the European Union Financial Assistance Allocated to Public Administrations in Turkey

Yazarlar:

Derya Onocak

Yayıncı:

Istanbul University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Muhasebe Enstitüsü Dergisi Issue 72, pp.27-44

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001345577

pISSN:

2602-3202

European Union

IPA

Accounting for Financial AidAvrupa Birliği

IPA

Mali Yardımların Muhasebeleştirilmesi

Sayı

Makale detayları

Accounting for the European Union Financial Assistance Allocated to Public Administrations in Turkey

Yazarlar: Derya Onocak

Yayıncı: Istanbul University

Ana Başlıklar: Finansal Muhasebe

Dergi: Muhasebe Enstitüsü Dergisi Issue 72, pp.27-44

Belge Tipi: Makale

Yayın Tarihi: 3/2025

Belge Dili: Türkçe

Document ID (Org No.): 2001345577

pISSN: 2602-3202

European Union

IPA

Accounting for Financial AidAvrupa Birliği

IPA

Mali Yardımların Muhasebeleştirilmesi

Sayı

Yazarlar:

Derya Onocak

Yayıncı:

Istanbul University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Muhasebe Enstitüsü Dergisi Issue 72, pp.27-44

Belge Tipi:

Makale

Yayın Tarihi:

3/2025

Belge Dili:

Türkçe

Document ID (Org No.):

2001345577

pISSN:

2602-3202