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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 ...
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 ...