Atıf Sayısı
5
Görüntüleme
47
İndirme
15
(To Assess the Impairment at Materiel Assets in Accordance with Turkish Accounting Standart 36) Accounting has inevitably been affected by the integration in every field around the world in recent years. In this context, the need to express financial statements in a common language has surfaced to eliminate the differences in practices around the world. International accounting standards have gained importance as a result of concerns such as providing for the comparability, reliability and harmonization of the financial statements. The aim of this article is to explain the allowance recording process for the plant assets in the light of Turkish Accounting Standard 36 Impairment of Assets.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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