Case Study


DOI :10.26650/MED.2019589139   IUP :10.26650/MED.2019589139    Full Text (PDF)

What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines

Burcu AdiloğluGöksel Yücel

At the beginning of March 2019, the Public Dislosure Platform (of Turkey-PDP) disclosed the Provisional Corporate Tax Return of Turkish Airlines for the year 2018, on its Website. In this tax purposed statement, there was a loss of about 8 billion Turkish Liras. This result was widely discussed on social media, as was the the poor performance of the company’s management. Shortly after that the company disclosed its IFRS based statements, and do PDP. According to IFRS Turkish Airlines had an income about 4 billion Turkish Liras. This discrepancy was also discussed not only on social platforms, but also on television programs. In this case, these results are discussed between old classmates including the functional currency concept. With the aim to make the text more reader friendly, some changes have been made in the case scenario, but most of the discussions were actual discussions which took place.

DOI :10.26650/MED.2019589139   IUP :10.26650/MED.2019589139    Full Text (PDF)

2018 Yılında Ortada Kâr mı Var, Yoksa Zarar mı?: Türk Hava Yolları Vak’ası

Burcu AdiloğluGöksel Yücel

Kamuyu Aydınlatma Platformu (KAP), 2019 yılının Mart ayında Türk Hava Yolları Anonim Ortaklığının Kurumlar Vergisi Geçici Beyannamesini Web sayfasında yayınlamıştır. Maliye’ye yönelik bu bildirimde 8 milyar Türk Lirasına yakın bir zarar yer almaktadır. Kısa sürede bu sonuç şirket hakkında olumsuz yorumlarla sosyal medyada paylaşılmaya başlanmıştır. Şirketin UFRS esaslı finansal tabloları ise bir süre sonra şirket Web sayfasında ve KAP’ta paylaşılmıştır. Burada ise şirket UFRS’ye göre 4 milyar Türk Lirası kâr bildirmektedir. Bu farklı sonuçların neden olduğu kargaşa sosyal medyada ve hatta diğer medya ortamlarında ele alınmaya başlamıştır. Vak’ada bu durum üç eski arkadaşın yer aldığı bir senaryoda, Türk Hava Yollarının kullandığı fonksiyonel para konusu da ele alınarak tartışılmaktadır. Senaryo rahat okunması için biraz değiştirilmiş olmakla birlikte, özünde yaşanmıştır. 


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APA

Adiloğlu, B., & Yücel, G. (2019). What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines. Journal of Accounting Institute, 0(61), 103-112. https://doi.org/10.26650/MED.2019589139


AMA

Adiloğlu B, Yücel G. What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines. Journal of Accounting Institute. 2019;0(61):103-112. https://doi.org/10.26650/MED.2019589139


ABNT

Adiloğlu, B.; Yücel, G. What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines. Journal of Accounting Institute, [Publisher Location], v. 0, n. 61, p. 103-112, 2019.


Chicago: Author-Date Style

Adiloğlu, Burcu, and Göksel Yücel. 2019. “What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines.” Journal of Accounting Institute 0, no. 61: 103-112. https://doi.org/10.26650/MED.2019589139


Chicago: Humanities Style

Adiloğlu, Burcu, and Göksel Yücel. What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines.” Journal of Accounting Institute 0, no. 61 (Nov. 2024): 103-112. https://doi.org/10.26650/MED.2019589139


Harvard: Australian Style

Adiloğlu, B & Yücel, G 2019, 'What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines', Journal of Accounting Institute, vol. 0, no. 61, pp. 103-112, viewed 23 Nov. 2024, https://doi.org/10.26650/MED.2019589139


Harvard: Author-Date Style

Adiloğlu, B. and Yücel, G. (2019) ‘What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines’, Journal of Accounting Institute, 0(61), pp. 103-112. https://doi.org/10.26650/MED.2019589139 (23 Nov. 2024).


MLA

Adiloğlu, Burcu, and Göksel Yücel. What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines.” Journal of Accounting Institute, vol. 0, no. 61, 2019, pp. 103-112. [Database Container], https://doi.org/10.26650/MED.2019589139


Vancouver

Adiloğlu B, Yücel G. What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines. Journal of Accounting Institute [Internet]. 23 Nov. 2024 [cited 23 Nov. 2024];0(61):103-112. Available from: https://doi.org/10.26650/MED.2019589139 doi: 10.26650/MED.2019589139


ISNAD

Adiloğlu, Burcu - Yücel, Göksel. What is The Annual Result of 2018: Income or Loss? The Case of Turkish Airlines”. Journal of Accounting Institute 0/61 (Nov. 2024): 103-112. https://doi.org/10.26650/MED.2019589139



TIMELINE


Submitted09.07.2019
Accepted22.07.2019
Published Online27.08.2019

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