Özet:

Tangible assets refer to the assets within the enterprise, which have a physical structure and are used in business activities in a way that exceeds one accounting period. As a result of the use of tangible assets, the depleted portion of the benefits of these assets must be matched with the revenue in accordance with the principle of periodicity. However; it is not possible to make this calculation in such a way as to give a definite result. In terms of accounting theory, this problem has been tried to be solved through the concept of depreciation. The methods created based on some assumptions in order to calculate the depreciation, which is expressed as the depleted part of the cost of the tangible asset and hitting the period, are called depreciation calculation methods. Although accounting theory approaches the concept of depreciation and depreciation methods as broadly as possible, accounting standards created in the light of the theory also have a perspective compatible with the theory. However, since the Turkish Tax system (TVS) has been adopted instead of accounting standards as the basic approach to depreciation in Turkey, there are many regulations in the legislation that contradict theories and standards. Therefore, it is not possible to produce useful financial information for business stakeholders and to present it fairly. With the study, it was aimed to reveal the differences between practice and theory by comparing the depreciation concepts and methods in the accounting literature in terms of accounting standards and TVS, and it was seen that the regulations in TVS were in the nature of incentives or restrictions rather than fair presentation and compliance with accounting principles was not observed.

Anahtar Kelimeler: