Özet:

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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