Citation Number
7
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58
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Abstract Turkish Accounting Standard 16-Property, Plant and Equipment, explain recognition and measurement of property, plant and equipments. Property, plant and equipments is significant amounts of business's balance sheets. Therefore the accounting of property, plant and equipments is of great importance. The purpose of this study is to explain the standard of TAS 16 with examples. The elements of cost, cost method, revaluation method, depreciation methods (straight-line depreciation method, diminishing balance method, units of production depreciation methods) which is located in the standard of TAS 16 have explained with examples. Key Words: Accounting, Accounting Standards, Property, Plant and Equipment, Cost Method, Revaluation Method, TAS 16
Field : İlahiyat
Journal Type : Uluslararası
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