ÖZEL ALIŞVERİŞ SİTELERİNDE TMS/TFRS KAPSAMINDA MUHASEBE UYGULAMALARI

E-commerce changes operating processes in many industries and business branches. Decreasing importance of physical stores, practising comparing-benchmarking processes very quickly, achievement of business processes’ becoming dependent to supply and delivery can be evaluated as primary changes. Private shopping websites are e-commerce websites focusing on discount at many product/service type or discounts of many product/service types. In this study, accounting applications of fastly growing private shopping websites reviewed in aspect of TAS/TFRS.