Abstract:

(Depreciation Practices at all Aspects After Inflation Accounting Adjustments) As known, as a result of studies taking long years, inflation accounting has been started to be implemented since the begining of 2004. With the implementation of inflation accounting, there has been some changes in the deprication which one of the important means that has already been a part of our tax system and used for autofinancing and renewing themselves by the firms. As being in every new practice, some problems have occured in this subject too; therefore Ministry of Finance has issued bulletins and circulers in order to solve the problems and make various explanations aimed at this practice and still continues to do so.In this study, it is tried to compare the regulations related to the deprication which were in practice in law before inflation accounting and put in practice after accepting inflation accounting. At the same time, it has been tried to explain regulation related to deprication which has been done by different laws, issues and circulers.

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