Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Comparison of Depreciation Practices in Property, Plant and Equipment in terms of Turkish Accounting Standards and Tax Procedure Law: An Evaluation on Differences in the Literature

Yazarlar: Uğur KAYA, Oğuz Yusuf ATASEL

Cilt 5 , Sayı 4 , 2017 , Sayfalar 137 - 155

Konular:-

DOI:10.25272/j.2147-7035.2017.5.4.10

Anahtar Kelimeler:TAS 16,TPL,Property Plant and Equipment,Depreciation,Methods of Depreciation

Özet: Investments in property, plant and equipment which have significant amounts in particularly industrial enterprises, and accordingly calculated depreciation amounts that are one of the factors effective in both fair presentation of financial statements and determination of production costs correctly. For this reason, it is important to calculate depreciation amaounts correctly using the appropriate method. In this study, property, plant and equipment and depreciation applications are compared in terms of Turkish Accounting Standard TAS 16 Property, Plant and Equipment and Tax Procedure Law TAI and especially in the context of the provisions of the TAS, the differences in the literatures on the application of the declining balance method have been examined in terms of TAS philosophy. As a result of the study, it was determined that there are significant differences in the calculation of depreciation according to TAS in the literature, especially with respect to declining balance, and such differences was evaluated.

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@article{2017, title={Comparison of Depreciation Practices in Property, Plant and Equipment in terms of Turkish Accounting Standards and Tax Procedure Law: An Evaluation on Differences in the Literature}, volume={5}, number={137–155}, publisher={Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi}, author={Uğur KAYA,Oğuz Yusuf ATASEL}, year={2017} }
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Uğur KAYA,Oğuz Yusuf ATASEL. (2017). Comparison of Depreciation Practices in Property, Plant and Equipment in terms of Turkish Accounting Standards and Tax Procedure Law: An Evaluation on Differences in the Literature (Vol. 5). Vol. 5. Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi.
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Uğur KAYA,Oğuz Yusuf ATASEL. Comparison of Depreciation Practices in Property, Plant and Equipment in Terms of Turkish Accounting Standards and Tax Procedure Law: An Evaluation on Differences in the Literature. no. 137–155, Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi, 2017.
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