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- Title
MADDİ DURAN VARLIKLARIN ELDE EDİLMESİNDE TMS 16 VE VERGİ KANUNLARINDAKİ DÜZENLEMELERİNİN KARŞILAŞTIRILMASI.
- Authors
Kaya, Uğur
- Abstract
In this study, a comparative analysis has been made between the regulations of TAS 16: Property, Plant and Equipment Standard and the regulations of Turkish Tax Law in terms of initial recognition of fixed tangible assets which are important part of business assets. Based on this analysis, we determined that there were some different applications for a few transactions such as recording of expenses which are generated for bringing the fixed tangible assets to the buyer, borrowing costs and land which is bought with building etc. between TAS 16 and tax legislations.
- Subjects
TURKEY; TAX laws; COST; STANDARDS; ASSETS (Accounting); PROPERTY
- Publication
Financial Analysis / Mali Cozum Dergisi, 2007, Issue 83, p67
- ISSN
1303-5444
- Publication type
Article