Özet:

With the regulations affecting accounting and reporting in our country, the number of businesses obliged to comply with the IFRS’s has increased. In accordance with the regulations by Banking Regulation and Supervision Agency, the Turkish Commercial Code 6102 and statements by the Capital Markets Board, many businesses were held responsible for preparing financial statements in conformance with TMS/TFSRs issued by the Public Oversight Accounting and Auditing Standards. Nevertheless, to prepare financial statements in accordance with accounting standards, does not eliminate the obligation to prepare financial statements in accordance with tax legislation. In this study, recognition of capitalization, valuation and depreciation operations of tangible assets which have a relatively high amount of assets in the company, have been analysed according to TMS-16 Tangible Assets Standards. The aim of this study was to examine TMS-16 Standards and to determine its difference with the Tax Legislation.

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