Muhasebe
kurulus giderleri
İngilizce: formation expenses
Türkçe Tanım
Yeni bir sirket veya tuzel kisilik kurmak icin katlanilan tescil harclari, hukuki ve noter masraflari, ilk sermaye taahhut vergileri ve profesyonel danismanlik ucretleri dahil maliyetlerdir. Cogu muhasebe standardi kapsaminda kurulus giderleri varlik olarak aktiflestirilmek yerine gerceklestirildikleri donemde gider olarak muhasebelstirilir. Proje finansmaninda ozel amacli sirketin kurulus giderleri genellikle projenin gelistirme maliyetlerine dahil edilir.
English Definition
The costs incurred in establishing a new company or legal entity, including registration fees, legal and notarial charges, initial share capital duties, and professional advisory fees. Under most accounting standards, formation expenses are recognised as an expense in the period incurred rather than capitalised as an asset. In project finance, formation expenses of the special purpose vehicle are typically included in the project's development costs.