BIST 100 ve 30 Endeksindeki Firmaların Amortismana Tabi Duran Varlıklarının Son Dokuz Yıllık Dönemde Tms 36 Varlıklarda Değer Düşüklüğü Standardı Çerçevesinde İncelenmesi

The 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.