Özet:

One of the main objectives of the Abstract Turkish Accounting/Financial Reporting Standards is to ensure that the information presented in the financial statements is proper to the needs and facts. In this context, one of the transactions that must be carried out during each reporting period is to determine whether the assets registered in the enterprise asset have a low value and to reflect this situation in the financial statements. TMS 36 is designed to ensure that the registered values of assets registered in the assets of enterprises are not in a amount greater than the recoverable values. This study has two objectives, conceptual and practical. Description of the basic principles of TMS 36 is the conceptual purpose of this study; the purpose of the study is to identify whether the levels of knowledge and knowledge of the professional members who operate independently in the province of Gaziantep and whether these levels of knowledge differ according to the age, experience and title of the professional members. According to the results of the analysis in parallel with the objectives of the study, it was found that the level of knowledge of the TMS 36 professionals varied according to their age, experience and titles.