Atıf Sayısı
2
Görüntüleme
46
İndirme
16
In this study, the subject of Borrowing Costs Standart no.23, which is one of Turkısh (International) Accounting Standarts put into action in 2000’s, its place in the Turkısh Tax Laws and Capital Market Board and its accounting has been taken into consideration. Two methods used in accounting of Borrowing Costs (Bookkeeping as expenses and capitalisation) have been explained with sample applications. Additionally, the position of borrowing costs on financial leasing procedures has been emphasized. If a firm prefers the way of leasing a tangible assset, the costs rising from borrowing will take place as “right of usage”in its balance sheet after adding to cost of this tangible assets
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
Makale Detay 
Atıf Yapanlar
Benzer Makaleler
Dergi Bilgisi
Eseri Dinleyin
Bu Sayfayı Yazdırın
Paylaş
Mendeley