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BIST 100 VE 30 ENDEKSİNDEKİ FİRMALARIN SATIŞ AMAÇLI ELDE TUTULAN DURAN VARLIKLARININ TFRS 5 ÇERÇEVESİNDE İNCELENMESİ
(International Journal of Disciplines In Economics and Administrative Sciences Studies (IDEAstudies), 2018-02-13)
If non-current assets are obtained for sale or held for sale, should report as current assets group under the title of “Non-Current Asset Classified as For Sale” based on IFRS 5. Debts belonging to these assets should be ...
TMS 40 Yatırım Amaçlı Gayrimenkullerin BİST 100 ve BİST 30 Endeksindeki Firmalarda 2007-2016 Yılları Arasında Kullanımlarının İncelenmesi
Generating cash flows independently from other assets of the company is the most important distinctive feature of investment property. For example, a building which is used for administrative purposes do not generate cash ...