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  Citation Number 8
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VERGİ USUL KANUNU VE TÜRKİYE MUHASEBE STANDARTLARINA GÖRE AMORTİSMAN KONUSUNUN İNCELENMESİ VE ÖRNEK UYGULAMALAR
2014
Journal:  
Journal of Management and Economics Research
Author:  
DOI:  
10.11611/JMER407
Abstract:

The aim of this study to reveal similar and different aspects between Turkey Accounting Standards and the Tax Procedure Law about depreciation. Tangible assets, intangible assets and items for assets subject to depletion have been studied in the study according to the Tax Procedure Law and Turkey Accounting Standards. Differences were observed between both regulations in depreciation application. Between regulations of Tax Procedure Law and Turkey Accounting Standards , the reason of the fundamental differences that arise in the application of depreciation, has been identified as due to the fact different of both regulations of regulatory purposes .

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Journal of Management and Economics Research

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 888
Cite : 3.518
2023 Impact : 0.175
Details
Journal of Management and Economics Research