The countdown has started for the Inflation Adjustment, which was postponed to the end of 2023 in accordance with the provisional article 33 of the Tax Procedure Law. In this sense, there is sufficient time for the necessary preparations. For a smooth implementation, it is of great importance to obtain the necessary data set, establish the system infrastructure and analyze the effects of inflation adjustment on taxpayers within this period. In this context, as VERTAX, we prepare companies for Inflation Accounting with a qualified training program consisting of two stages, where we combine theory and practical sample applications.

Inflation Accounting Training Content;

• What is Inflation Accounting?
• Conceptual Framework and Legal Regulations Regarding Inflation Accounting
• In which cases is inflation adjustment applied?
• Period of Inflation Accounting
• What are the Financial Statements Subject to Adjustment?
• What are the Economic Assets Subject to Adjustment?
• What are Monetary and Non-Monetary Assets?
  What is Non-Real Financing Cost (ROFM)?
• How is the Adjustment Factor Calculated?
• Aggregated Methods and Calculation Examples
• Adjustment Dates
• Effects of Inflation Adjustment to Shareholders’ Equity
• The Effect of Balance Sheet Structure on Inflation Adjustment and Tax Consequences
• Effects of Inflation Adjustment on Financing Expense Restriction, Disguised Capital and Technical Insolvency
• Effects of Revaluation Practices Benefited in Previous Periods within the Scope of TPL 31, TPL 32 and Repeated 298-ç on Inflation Adjustment
• Other Special Topics Sample Applications