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Evaluation of tangible asset depreciation procedures within the depreciation institution as a taxpayer right in terms of tax procedure law and Turkish accounting standards

Title	Evaluation of tangible asset depreciation procedures within the depreciation institution as a taxpayer right in terms of tax procedure law and Turkish accounting standards
Author	Erol, A., Uyanık, Ragıp Yüce
Publication Date:	2014-08-03
Publication Place	- ISMMMO Istanbul Chamber of Independent Accountants and Financial Advisors
Subject	Depreciation methods, Turkish accounting standards, Production quantity method, Normal depreciation, Useful life, Depreciation methods, Turkey's accounting standards, Units of activity method, Straight-line depreciation, Useful life
Type	Periodical
Language	Turkish
Digital	Yes
Manuscript	No
Library:	Özyeğin University
Library Asset ID	1303-5444
Record ID	caa03c2a-af21-4a18-8f2c-09197a176409
Date	2014-08-03
Sample Text	In globalizing economies, great importance has been given to application standardization lately. In this context, Türkiye has also rearranged its accounting standards and brought them in line with the European Union norms. There have been differences between the new standards and the current Tax Procedure Law provisions regarding depreciation. These differences may cause businesses to prepare more than one financial statement with the same name and create conflicting situations. Standardization and uniformity have been given much importance in the global world for the last decades. In this respect Turkey has revised its accounting standards to be consistent with European norms. However, there are some differences in terms of depreciation between the new standards and Tax Procedure Law. These differences may cause some difficulties for the companies and result in having multiple financial statements with the same name.
Cilt	24

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Özyeğin University

Evaluation of tangible asset depreciation procedures within the depreciation institution as a taxpayer right in terms of tax procedure law and Turkish accounting standards

Author Erol, A., Uyanık, Ragıp Yüce

Publication Date 2014-08-03

Publication Place - ISMMMO Istanbul Chamber of Independent Accountants and Financial Advisors

Subject Depreciation methods, Turkish accounting standards, Production quantity method, Normal depreciation, Useful life, Depreciation methods, Turkey's accounting standards, Units of activity method, Straight-line depreciation, Useful life

Type Periodical

Language Turkish

Digital Yes

Manuscript No

Library Özyeğin University

Library Asset ID 1303-5444

Record ID caa03c2a-af21-4a18-8f2c-09197a176409

Date 2014-08-03

Sample Text In globalizing economies, great importance has been given to application standardization lately. In this context, Türkiye has also rearranged its accounting standards and brought them in line with the European Union norms. There have been differences between the new standards and the current Tax Procedure Law provisions regarding depreciation. These differences may cause businesses to prepare more than one financial statement with the same name and create conflicting situations. Standardization and uniformity have been given much importance in the global world for the last decades. In this respect Turkey has revised its accounting standards to be consistent with European norms. However, there are some differences in terms of depreciation between the new standards and Tax Procedure Law. These differences may cause some difficulties for the companies and result in having multiple financial statements with the same name.

Cilt 24