Özet:

Depreciation implementation which is determined by TAS 16 Property, Plant and Equipment dosen’t run in with TPC. TPC and IAS had adopted different ways about calculating and accounting of depreciation. According to these regulations, biological assets are appeared on statement of financial position variously. They cause differentiation on the income statement. Aim of this study is to explain these differences and their important effects on financial statements. As a solution suggestion, it seems that reconciliation of the rules of TPC with TAS is the best way that be reached.

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