Özet:

The objective of TAS 16 is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can determine information about an entity’s investment in its property, plant and equipment and the changes in such investment. Property, plant and equipment have major importance within the total assets of companies and thus they are very significant in the determination of financial analysis. According to this standard, there are two methods cencerning the subsequent measurements of property, plant and equipment. These are cost method and revaluation method. In the “Cost Method" initial measurement’s amounts of tangible assets remind the same in the end of the period stuated in the balance sheet after subtracting of accumulated depreciations and accumulated losses. In the "Revaluation Method" that expresses after recognition an asset as property, plant and equipment whose fair value can be measured reliably shall be carried at a revalued amount, being its fair value at the date of the revaluation less any subsequent accumulated depreciations.

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