Abstract:

Property, plant and equipment, have an important place in the asset structure of businesses. These assets are physical items that have a longer useful life than an activity period. Property, plant and equipment account group has been identified by TMS/TFRS and BOBI FRS. However, has not been identified the concept property, plant and equipment account group by Tax Procedure Law (VUK). Although there is no conceptual explanation, information is given about assets, valuation measures and amortization methods located in property, plant and equipment account group in the VUK Aim of this study, it is make comparison with stipulation define property, plant and equipment, similar and different aspects exhibit in terms of Tax Procedure Law (VUK), Turkey Accounting/Financial Reporting Standards (TMS/TFRS) and Financial Reporting Standard for Large and Medium-sized Entities (BOBI FRS).

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