EVALUATION OF TANGIBLE ASSETS ACCORDING TO TURKISH ACCOUNTING STANDARDS AND THEIR ACCOUNTING TRANSACTIONS This study focuses on the amendments in the rules of Turkish Accounting Standards concerning the revaluation surplus and impairments in tangible assets Within this framework cost and revaluation models which are suggested in Turkish Accounting Standard 16: Property Plant and Equipment and Turkish Accounting Standard 36: Impairments of Assets are explained with some detailed examples In the conclusion part some suggestions are made for the solutions of some potential application problems when the Standards are completely implemented in Turkey Key words: Accounting Accounting Standards TAS 16 Property Plant and Equipment TAS 36
📌 3 Key Takeaways
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Objective & Hypothesis:EVALUATION OF TANGIBLE ASSETS ACCORDING TO TURKISH ACCOUNTING STANDARDS AND THEIR ACCOUNTING TRANSACTIONS This study focuses on the amendments in the rules of Turkish Accounting Standards concerning the revaluation surplus and impairments in tangible assets Within this framework cost and revaluation models which are suggested in Turkish Accounting Standard 16: Property Plant and Equipment and Turkish Accounting Standard 36: Impairments of Assets are explained with some detailed examples In the conclusion part some suggestions are made for the solutions of some potential application problems when the Standards are completely implemented in Turkey Key words: Accounting Accounting Standards TAS 16 Property Plant and Equipment TAS 36
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Key Findings & Data:EVALUATION OF TANGIBLE ASSETS ACCORDING TO TURKISH ACCOUNTING STANDARDS AND THEIR ACCOUNTING TRANSACTIONS This study focuses on the amendments in the rules of Turkish Accounting Standards concerning the revaluation surplus and impairments in tangible assets Within this framework cost and revaluation models which are suggested in Turkish Accounting Standard 16: Property Plant and Equipment and Turkish Accounting Standard 36: Impairments of Assets are explained with some detailed examples In the conclusion part some suggestions are made for the solutions of some potential application problems when the Standards are completely implemented in Turkey Key words: Accounting Accounting Standards TAS 16 Property Plant and Equipment TAS 36
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Conclusion & Impact:EVALUATION OF TANGIBLE ASSETS ACCORDING TO TURKISH ACCOUNTING STANDARDS AND THEIR ACCOUNTING TRANSACTIONS This study focuses on the amendments in the rules of Turkish Accounting Standards concerning the revaluation surplus and impairments in tangible assets Within this framework cost and revaluation models which are suggested in Turkish Accounting Standard 16: Property Plant and Equipment and Turkish Accounting Standard 36: Impairments of Assets are explained with some detailed examples In the conclusion part some suggestions are made for the solutions of some potential application problems when the Standards are completely implemented in Turkey Key words: Accounting Accounting Standards TAS 16 Property Plant and Equipment TAS 36
EVALUATION OF TANGIBLE ASSETS ACCORDING TO TURKISH ACCOUNTING STANDARDS AND THEIR ACCOUNTING TRANSACTIONS This study focuses on the amendments in the rules of Turkish Accounting Standards concerning the revaluation surplus and impairments in tangible assets Within this framework cost and revaluation models which are suggested in Turkish Accounting Standard 16: Property Plant and Equipment and Turkish Accounting Standard 36: Impairments of Assets are explained with some detailed examples In the conclusion part some suggestions are made for the solutions of some potential application problems when the Standards are completely implemented in Turkey Key words: Accounting Accounting Standards TAS 16 Property Plant and Equipment TAS 36
Özet
Bu çalışmada maddi duran varlıklardaki değer artış ve azalışlarına ilişkin olarak Türkiye Muhasebe Standartlarında yer alan düzenlemeler incelenmeye çalışılmıştır Bu amaç çerçevesinde Türkiye Muhasebe Standardı 16: Maddi Duran Varlıklar ve Türkiye Muhasebe Standardı 36: Varlıklarda Değer Düşüklüğü Standartları’nda yer alan maliyet ve yeniden değerleme modelleri örneklerle açıklanmıştır Çalışmanın sonuç bölümünde de Standart hükümlerinin Türkiye’ye uyarlanmasında yaşanacak olası sorunların çözümüne yönelik önerilerde bulunulmuştur
KAYA, Y. D. D. U., DİNÇ, Y. D. D. E. (2007). Türkiye Muhasebe Standartlarına Göre Maddi Duran Varlıkların Değerlenmesi Ve Muhasebeleştirilmesi. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 16 - Sayı: 2, 343–364. https://ajindex.com/articles/73995