Atıf Sayısı
13
Görüntüleme
50
İndirme
25
The aim of this study is to bring up the differences of the depreciation practices on tangible assests that have an important place in the total assets of the businesses by handling them in terms of Turkish Accounting Standart 16 and the current tax law. When the provisions contained in the current tax law and Standard compared, it is ascertained that there were differences in depreciation rates, depreciation period,determination of the depreciated value, depreciation method and depreciation distribution. The scope of the study was limited by the practices of depreciation on tangibleassets, the evaluation issue have not been addressed
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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