TÜRKİYE’DE ENFLASYON MUHASEBESİNİN TARİHSEL SEYRİ VE UYGULAMA SÜRECİ

This study analyzes the forty-year historical development and transformation of inflation accounting practices in Türkiye, focusing on legal regulations, accounting standards, and institutional implementation experiences. Beginning with theoretical discussions in the 1980s, the study traces the evolution from the enactment of Law No. 5024 in 2003 to the reintroduction of inflation adjustment under TMS 29 in 2023. The analysis is structured around three distinct periods, comparing Turkey’s approaches to inflation accounting within each phase. Particular emphasis is given to the dual reporting model that emerged from the simultaneous implementation of TMS 29 and the Tax Procedure Law in 2023. Additionally, the concept of monetary gain/loss is evaluated within the framework of accounting theory, and insights are provided regarding future directions based on the IASB's 2024 Discussion Paper (DP/2024/1). Thus, the study offers not only a historical review but also a normative perspective grounded in both theory and current practice.