The value of the economic assets included in the records of the enterprises whose earnings are determined on the basis of the balance sheet basis remains as the value at acquisition date according to TPL (Tax Procedure Law) ...

Giriş ve Çalışmanın Amacı Ritüeller tüketicinin katılım durumuna göre farklı tipolojilerin oluşmasına imkân veren ve tüketim eylemleri içerisinde önemli yeri olan sosyal olgulardır. Ritüellerin kutsal ve seküler olmak ...

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 ...