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dc.contributor.authorAKPINAR, AYNUR
dc.date.accessioned2019-07-11T14:11:20Z
dc.date.available2019-07-11T14:11:20Z
dc.date.issued2017-12
dc.identifier.citationhttps://dergipark.org.tr/esosder/article/303758en_US
dc.identifier.issn1304-0278
dc.identifier.urihttps://hdl.handle.net/20.500.12498/1498
dc.description.abstractThe goal of International Accounting Standards Board is to enable financial statements, prepared in accordance with these standards, to demonstrate real position and performance of the companies. Within this scope, as of 2005, Turkish Accounting Standards (TAS), which are prepared in line with International Accounting Standards, are applied in our country to prepare financial statements. Basic principle of the Impairment of Assets Standard (TAS 36) is to prevent fixed assets to be shown more than the recoverable value. Year-end financial statements of companies listed in BİST 100 index and BİST 30 index have been investigated and analysed for 2007-2015 period in terms of applicability of Impairment of Assets standard (TAS 36). The rate of BİST 100 index companies that are using the Impairment of Assets Standard for depreciable assets is 30% for 2007, 33% for 2008, 36% for 2009, 30% for 2010, 25% for 2011, 30% for 2012, 27% for 2013,2014 and 28% for 2015. The rate of BİST 30 index companies that are using the Impairment of Assets Standard for depreciable assets is 57% for 2007, 63% for 2008, 67% for 2009, 50% for 2010, 33% for 2011, 37% for 2012, 40% for 2013, 37% for 2014 and %46 for 2015. Findings of the study show that Impairment of Assets Standard (TAS 36) has been realized as 67% highest and 25% lowest for the companies’ depreciable assets at BİST 100 index and BİST 30 index in last nine years.en_US
dc.language.isotren_US
dc.publisherElectronic Journal of Social Sciencesen_US
dc.relation.ispartofseriesVolume:16;Issue:64
dc.subjectAmortismana Tabi Varlıklaren_US
dc.subjectUluslararası Muhasebe Standartlarıen_US
dc.subjectTürkiye Muhasebe Standartları,en_US
dc.subjectGeri Kazanılabilir Değeren_US
dc.subjectVarlıklarda Değer Düşüklüğüen_US
dc.titleBİST 100 VE 30 ENDEKSİNDEKİ FİRMALARIN AMORTİSMANA TABİ DURAN VARLIKLARININ SON DOKUZ YILLIK DÖNEMDE TMS 36 VARLIKLARDA DEĞER DÜŞÜKLÜĞÜ STANDARDI ÇERÇEVESİNDE İNCELENMESİen_US
dc.title.alternativeAN ANALYSIS OF THE DEPRECIABLE ASSETS OF THE COMPANIES AT BİST 100 INDEX AND 30 INDEX WITH THE ASPECT OF IMPAIRMENT OF ASSETS STANDARD (TAS 36) FOR THE LAST NINE YEARSen_US
dc.typeArticleen_US


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