Uyanık, Namık Kemal. Örtülü sermaye kontrol edilen yabancı kurum kazancı çifte vergilendirmenin önlenmesi düzenlemeleri. Ankara: TÜRMOB, 2009.

Transkript

1 0044 MAARRTT PPEERRŞŞEEMBBEE SSAAYYI II: : Bilgiye Erişim Merkezi ne Yeni Gelen Yayınlar Uyanık, Namık Kemal. Örtülü sermaye kontrol edilen yabancı kurum kazancı çifte vergilendirmenin önlenmesi düzenlemeleri. Ankara: TÜRMOB, İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 1

2 Resmi Gazete YASAMA BÖLÜMÜ KANUN 5952 Kamu Düzeni ve Güvenliği Müsteşarlığının Teşkilat ve Görevleri Hakkında Kanun YÜRÜTME VE İDARE BÖLÜMÜ BAKANLAR KURULU KARARLARI 2010/96 Tarım Sigortaları Havuzuna Devlet Tarafından Taahhüt Edilecek Hasar Fazlası Desteğine İlişkin Karar 2010/117 Yurtiçi Sertifikalı Tohum, Fidan, Çilek Fidesi ve Standart Fidan Kullanımı ile Sertifikalı Tohum Üretiminin Desteklenmesine Dair Karar 2010/119 Kamu Kurum ve Kuruluşlarının Yurtdışı Teşkilatını Oluşturan Birimlerin Nitelik, Kurulduğu Şehir ve Ülke, Görev Alanı, Akredite Edildiği Ülkeler ve Bağlı Bulunduğu Misyonlar Hakkındaki 13/4/1999 Tarihli ve 99/12770 Sayılı Kararnamenin Eki Kararda Değişiklik Yapılması Hakkında Karar 2010/123 Selçuk Üniversitesi Rektörlüğü Bünyesinde Bulunan Konya Sağlık Yüksekokulunun Kapatılarak, Adı Geçen Rektörlüğe Bağlı Olarak Sağlık Bilimleri Fakültesi Kurulması Hakkında Karar 2010/127 Trakya Üniversitesi Rektörlüğü Bünyesinde Bulunan Fen-Edebiyat Fakültesinin Kapatılarak, Adı Geçen Rektörlüğe Bağlı Olarak Fen Fakültesi ile Edebiyat Fakültesi Kurulması Hakkında Karar 2010/129 Dicle Üniversitesi Rektörlüğü Bünyesinde Bulunan Mühendislik-Mimarlık Fakültesinin Adının Mühendislik Fakültesi Olarak Değiştirilmesi ve Adı Geçen Rektörlüğe Bağlı Olarak Mimarlık Fakültesi Kurulması Hakkında Karar 2010/130 Erciyes Üniversitesi Rektörlüğü Bünyesinde Bulunan Fen-Edebiyat Fakültesinin Kapatılarak, Adı Geçen Rektörlüğe Bağlı Olarak Fen Fakültesi ile Edebiyat Fakültesi Kurulması Hakkında Karar 2010/131 Erciyes Üniversitesi Rektörlüğü Bünyesinde Bulunan Kayseri Atatürk Sağlık Yüksekokulunun Kapatılarak, Adı Geçen Rektörlüğe Bağlı Olarak Sağlık Bilimleri Fakültesi Kurulması Hakkında Karar 2010/132 Mardin Artuklu Üniversitesi Rektörlüğü Bünyesinde Bulunan Fen-Edebiyat Fakültesinin Kapatılarak, Adı Geçen Rektörlüğe Bağlı Olarak Fen Fakültesi ile Edebiyat Fakültesi Kurulması Hakkında Karar ATAMA KARARLARI Devlet, Adalet, Dışişleri, Maliye, Bayındırlık ve İskan, Ulaştırma, Sanayi ve Ticaret ile Enerji ve Tabii Kaynaklar Bakanlıklarına Ait Atama Kararları YÖNETMELİKLER 2010/95 Yurtdışında Sürekli Görevlendirilecek Personel Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Türkiye İhracatçılar Meclisi ile İhracatçı Birliklerinin Kuruluş ve Görevleri Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik Yapım İşleri İhaleleri Uygulama Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Hizmet Alımı İhaleleri Uygulama Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Mal Alımı İhaleleri Uygulama Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik Danışmanlık Hizmet Alımı İhaleleri Uygulama Yönetmeliğinde Değişiklik Yapılmasına Dair Yönetmelik İstanbul Üniversitesi Biyoteknoloji ve Genetik Mühendisliği Uygulama ve Araştırma Merkezi Yönetmeliği Yıldız Teknik Üniversitesi Balkan ve Karadeniz Araştırmaları Uygulama ve Araştırma Merkezi Yönetmeliği TEBLİĞLER Gemi Adamları İaşe Bedeli Tespit Kurulu Kararı Kamu İhale Genel Tebliğinde Değişiklik Yapılmasına Dair Tebliğ YARGI BÖLÜMÜ YARGITAY KARARI Yargıtay Başkanlar Kurulunun 4/2/2010 Tarihli ve 1 Sayılı Kararı DANIŞTAY KARARI Danıştay İkinci Dairesine Ait Karar İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 2

3 Yabancı Süreli Yayınlar ÖRGÜT VE ETKİNLİKLERDE SPESİFİK BİÇİM MUHASEBE BİBLİYOGRAFYASI Accounting For A Specific Type of Organization or Activity Bibliography Vaivio, J The accounting of The Meeting : Examining calculability within a Fluid local space. Accounting, Organizations and Society 31(8): Van Camp, M. R Costing for aircraft manufacture. N.A.A. Bulletin (October): Van der Merwe, A. and J. Thomson The lowdown on lean accounting. Strategic Finance (February): Van Duyne, L. R Accounting control at a race track. N.A.C.A. Bulletin (March 1): Vanneman, T. S Cost accounting in the telephone business. N.A.C.A. Bulletin (July 1): Van Tatenhove, J. M Managing indirect costs in the aerospace industry. Management Accounting (September): 36-42, 48. Van Voorhis, R. H Better pulpwood costs for a small operator. N.A.C.A. Bulletin (July): Vatter, W. J Accounting for leases. Journal of Accounting Research (Autumn): (JSTOR link). Venman, J. H Accounting for the manufacture of hatter's fur. N.A.C.A. Bulletin (August 1): Vent, G. A., J. F. Cowling and S. Sevalstad Cash flow comparability: Accounting for long-term debt under SFAS 95. Accounting Horizons (December): Kaynak: İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 3

4 Vercio, A What organization are you accounting for? Management Accounting (December): (Discussion of three organization structures: product, function, and business process). Virgil, R. L. Jr The purpose of the buyer as a guide in accounting for goodwill. N.A.A. Bulletin (April): Voegele, A. B. and C. H. Towns Cost accounting for federal agencies. N.A.C.A. Bulletin (September 15): Volkan, A. G Accounting for unfunded pension costs. Management Accounting (May): Wade, H. H Accounting treatment of a bad-debt recovery. The Accounting Review (April): (JSTOR link). Wade, H. H Accounting for the investment credit. The Accounting Review (October): (JSTOR link). Wadsworth, G. H Standard costs for the barrel finishing process. N.A.C.A. Bulletin (August): Wagner, M. F Accounting for fixed capital expenditures. N.A.C.A. Bulletin (February 15). Wagner, W. D Radio broadcasting station accounting. N.A.C.A. Bulletin (July 15): Walden, R. E Cost analysis for electric utilities. The Accounting Review (July): (JSTOR link). Walker, C. W Standard cost accounting for contractors. Management Accounting (July): Walker, K. B Coors: Brewing a better controllership. Management Accounting (January): Walker, R Synchronized budgeting in the business machine industry. N.A.C.A. Bulletin (August 1): Walker, W. M Cost control standards for a coal mine. N.A.C.A. Bulletin (September): Walker, W. M Equipment maintenance cost control in coal mining. N.A.A. Bulletin (June): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 4

5 Wallace, A Budgetary control in the canvas footwear industry. Management Accounting (October): Wallace, G. R. and E. C. Christ Modern accounting can help save the railroads. Management Accounting (December): 15-18, 36. Waller, T. C Accounting for stock options. Management Accounting (December): 29-31, 34. Walsh, P. R Typesetting with a time-sharing terminal. Management Accounting (June): Walsh, R. N Lot cost system for textile finishing. N.A.A. Bulletin (July): Walther, L. and S. Strickland R&D accounting: A new millennium approach. Management Accounting Quarterly (Summer): 1-6. All of the articles in this issue start on page 1. Ware, G. A Accounting in the news print industry. The Accounting Review (March): (JSTOR link). Ware, G. A Budgetary control and standard costs in the newsprint paper industry. N.A.C.A. Bulletin (November): Wasserman, M. J Costs and volume in the milk pasteurizing industry. The Accounting Review (October): (JSTOR link). Waters. S. K Oil refinery accounting. N.A.C.A. Bulletin (September 1): (Volume 24, issues 1). Watson, J. W Budgetary capital expenditures for an oil company. N.A.C.A. Bulletin (October 15): Weaver, et al Jeans Plus Packet: Accounting Application for a Merchandising Business. McGraw Hill. Weber, G. F Price level accounting. The Accounting Review (October): (JSTOR link). Webster, K. and C. G. Uffelman Cost reporting in an advertising agency. N.A.C.A. Bulletin (March): Webster, N. R Pricing and costing graded product. N.A.C.A. Bulletin (November 1): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 5

6 Wegener, H. A Accounting system of the New Jersey turnpike. N.A.C.A. Bulletin (July): Weissinger, C Predetermined costs in the brewing industry. N.A.C.A. Bulletin (August 1): Welke, W. R Accounting for negative salvage. Journal of Accounting Education 6(2): Wells, J. T The accountant's role in the FBI. Management Accounting (April): Westberg, L. A Accounting applied to fleet administration. N.A.A. Bulletin (August): Westbrook, L. C. Jr Financing real estate investment trusts. Management Accounting (May): Whisler, R. F Factory payroll budget of the National Cash Register Company. N.A.C.A. Bulletin (February 1): Whisnant, L. E Direct costing for a steel fabricator. N.A.C.A. Bulletin (May): White, A. F Cost finding in transportation. N.A.C.A. Bulletin (April 15): White, B. C Stores accounting in the Veterans Administration. N.A.C.A. Bulletin (December): White, G. B How to report a company's sustainability activities. Management Accounting Quarterly (Fall): White, H Cost practices of twenty grain processors. N.A.C.A. Bulletin (April): White, H. H Cost system for a vending machine route. N.A.C.A. Bulletin (February): White, J. K Scheduling production and recording contract costs in the installation of cotton gin buildings. N.A.C.A. Bulletin (February): White, K. B Accounting for residential land development costs. N.A.A. Bulletin (March): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 6

7 White, L. R Strategic, cost, and performance management in the Coast Guard and federal environment. Cost Management (May/June): White, R. D Salmon canning costs. National Association of Cost Accountants Official Publications (August 1): 3-8. Whiting, G., C. F. Rittenhouse and W. J. Goggin Uniform accounting in a trade association. The Accounting Review (March): (JSTOR link). Whitman, W. T Liquidation of partnerships in installments. The Accounting Review (October): (JSTOR link). Whitney, W. H Accounting for investments in life insurance. The Accounting Review (December): (JSTOR link). Whitney, W. H Insurance reserves in the accounts of non-insurance companies. The Accounting Review (January): (JSTOR link). Wibblesman, C. J Accounting for control of finished goods. N.A.C.A. Bulletin (September 15): Wieland, W. H Bank accounting - Its problems and progress. N.A.A. Bulletin (May): Wildt, E. H Cost accounting in a metal stamping plant. National Association of Cost Accountants Official Publications (June 16): Williams, C. B A method of accounting for scrap. National Association of Cost Accountants Official Publications (May): 3-8. Williams, C. B A method of costing partially completed orders. National Association of Cost Accountants Official Publications (October 15): Williams, G. and T. J. Phillips Jr Cleaning up our act: Accounting for environmental liabilities. Management Accounting (February): Williams, H. O A hosiery mill compiles "direct" & "full" costs. N.A.C.A. Bulletin (October): Williams, K. and J. Hart Charles B. Wang: Accounting software leader. Management Accounting (June): Williams, P. F Accounting and the moral order: Justice, accounting, and legitimate moral authority. Accounting and the Public Interest (2): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 7

8 Williams, P. F Accounting for economic reality: Whose reality, which justice? Accounting and the Public Interest (6): Williams, R. B Accounting for Steam and Cotton: Two Eighteenth Century Case Studies (New Works in Accounting History). Garland Publishing Company. Willmert, W. R Repaired or rebuilt - It has to be accounted for. N.A.A. Bulletin (January): Wilson, A. C. and G. R. Smith Proposed accounting for derivatives: Does it address the concerns of current accounting? Accounting Horizons (September): Wilson, G A basis for cost accounting in banks. National Association of Cost Accountants Official Publications (July 15): Wilson, J. A Hotel accounting. N.A.C.A. Bulletin (July 15): Wilson, T. M. and D. R. Stone Project management for an architectural firm. Management Accounting (October): 25-28, Wilson, R. M. S Accounting for marketing assets. European Journal of Marketing 20(1): Winkworth, J. W Profit analysis in the ready-mixed concrete industry. Management Accounting (March): Wise, B. G Determining costs by customers in a multi-metal jobbing foundry. N.A.C.A. Bulletin (March 15): Wolk, H. I Accounting for leases: A further examination of the issues. Journal of Accounting Research (Spring): (JSTOR link). Wolson, H. S The application and uses of standard costs in the shoe industry. N.A.C.A. Bulletin (November 1): Wonson, H. S A financial budget for a shoe manufacturing company. N.A.C.A. Bulletin (June 1): Wonson, H. S The use of predetermined costs in pricing in the shoe industry. N.A.C.A. Bulletin (September 1): Wood, J. P. and E. P. Dolliver Silver spoons. Management Accounting (July): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 8

9 Woodbridge, J. S Accounting in the aircraft industry. N.A.C.A. Bulletin (July 1): Woodbridge, J. S The inventory concept of accounting as expressed by electronic data-processing machines and applied to international air transportation. N.A.A. Bulletin (October): (International airline revenue accounting). Woods, J. H Recording obsolescence: A note. Journal of Accounting Research (Autumn): (JSTOR link). Woods, K. B Cost accounting in the manufacture of iron and steel sheets. National Association of Cost Accountants Official Publications (November 1): Woods, L. M The oil venture - An exercise in accounting. The Accounting Review (October): (JSTOR link). Woolsey, S. M Accounting for "investment credit". The Accounting Review (October): (JSTOR link). Woosley, H. A Controlling job costs in a machine shop. N.A.C.A. Bulletin (August 15): Worrell, R. H A self-insurer's accounting procedure. Management Accounting (March): Wright, J. M. and G. T. Mazurkiewicz Accounting for contract revenue: Builders' burden. Management Accounting (January): Wrinn, J. J Rubber footwear cost accounting. N.A.C.A. Bulletin (July 1): Wucinich, W Profit is the name of the game. Management Accounting (February): (Related to professional sports). Wyatt, A. R The SEC says: Mark to market. Accounting Horizons (March): Wygal, D. E. and D. E. Stout Investment income reporting in the property and casualty insurance industry: A critical assessment. Accounting Horizons (December): Xu, Y. and X. Xu Social actors, cultural capital, and the state: The standardization of bank accounting classification and terminology in early twentieth-century China. Accounting, Organizations and Society 33(1): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 9

10 Yeager, B. R Accounting for geophysical exploration. N.A.C.A. Bulletin (November): Yeargan, P. B Product cost reports for milk processors. N.A.A. Bulletin (August): Yeatts, W. F Ingredient costs of paperboard for folding cartons. N.A.C.A. Bulletin (December): Young, D. W Accounting for the cost of interest: Implications for the timber industry. The Accounting Review (October): (JSTOR link). Young, J. C. and S. C. Kattelus Accounting for the invisible nonprofit sector: Five mini-cases. Journal of Accounting Education 13(3): Young, M. C A story of demurrage cost control. N.A.C.A. Bulletin (November): Young, M. S Control of a major construction project. N.A.C.A. Bulletin (March): Young, R. M Accounting for remote locations. Management Accounting (November): Young, S. M., J. J. Gong and W. A. Van der Stede The business of making movies. Strategic Finance (February): Young, W. M. Jr Toward variable-base fixed asset accounting. N.A.A. Bulletin (April): Youngs, F. A How we account for motorized equipment expense. N.A.C.A. Bulletin (January): Yung, A. P A procedure for handling the retail receivables of an oil company. N.A.C.A. Bulletin (June 15): Zajac, E. J. and J. D. Westphal Accounting for the explanations of CEO compensation: Substance and symbolism. Administrative Science Quarterly 40(2): (JSTOR link). Zarini, C. A Airline accounting. N.A.C.A. Bulletin (February 1): Zeigler, N. B Accounts receivable records and methods. N.A.C.A. Bulletin (January 15): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 10

11 Zerbo, J. D Recording the costs of truck transportation. N.A.C.A. Bulletin (June 1): Zieha, E. L Characteristic problems of hospital accounting. N.A.C.A. Bulletin (April): Zimmer, I Accounting for interest by real estate developers. Journal of Accounting and Economics (March): Zraick, L. E Air transportation accounting. The Accounting Review (April): (JSTOR link). Zraick, L. E Packing house accounting. The Accounting Review (July): (JSTOR link). Zraick, L. E Nonferrous metals product cost development. N.A.C.A. Bulletin (July): Zucca, L. J. and D. P. Kirch A gap in GAAP: Accounting for midrange stock distributions. Accounting Horizons (June): Zweckbronner, S Several phases of budgeting for an office appliance manufacturer. N.A.C.A. Bulletin (February 15): İİ SS MM MM MM OO BB i l gg i yy ee EE rr i şş im i MM ee rr kk ee zz i 11