Muhasebe
kar amacli kurum
İngilizce: for-profit institution
Türkçe Tanım
Kar amaci gutmeyen veya kamu yararina faaliyet gosteren kurumlardan farkli olarak sahiplerine veya pay sahiplerine mali getiri saglamak temel amaci ile kurulan kurulustur. Kar amacli kurumlar ekonominin tum sektorlerinde faaliyet gosterir ve kazanclari uzerinden kurumlar vergisine tabidir. Kalkinma finansmaninda kamu iktisadi tesebbuslerinin kar amacli kurumsal yapiya gecisi onemli bir reform hedefidir.
English Definition
An organisation established with the primary objective of generating financial returns for its owners or shareholders, as distinguished from non-profit or public-benefit entities. For-profit institutions operate across all sectors of the economy and are subject to corporate taxation on their earnings. In development finance, the transition of state-owned enterprises to for-profit institutional status is a key reform objective.