Özet:

In accordance with the Standards for Sustainable Assets and Sustainable Activities for Sale, the assets on the financial statements will no longer be classified only for use. If it has been obtained for sale or is retained for sale, the assets returned in accordance with TFRS 5 must be separately under the title "Sales Purpose". In this study, we tried to explain how to classify, measure and evaluate the remaining assets obtained for sales purposes in the TFRS 5 and the presentation in the financial statements. In addition, the level of information for the standard of the TFRS 5 for sale of accounting professionals in the province of Elazığ has been analyzed by various statistical methods. According to the information we obtain from the study, accounting professionals in the province of Elazığ have information about the standard of the TFRS 5 for sale-purpose retained assets and suspended activities. Also, one of the remarkable results of our work is that the majority of accounting professionals in the province of Elazığ have not made the asset classification for sale TFRS 5.