publication . Article . 2007

(According to TAS 16, Measurement After Recognition on Property, Plant andEquipment and Accounting İmplementation)

Örten, Remzi; Bayırlı, Rıdvan;
Open Access
  • Published: 01 Oct 2007
  • Publisher: Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
The objective of TAS 16 is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can determine information about an entity’s investment in its property, plant and equipment and the changes in such investment. Property, plant and equipment have major importance within the total assets of companies and thus they are very significant in the determination of financial analysis. According to this standard, there are two methods cencerning the subsequent measurements of property, plant and equipment. These are cost method and revaluation method. In the “Cost Method" initial measurement’s amounts of tangi...
free text keywords: Property, plant and equipment, cost method, revaluation method, irrevocable value, Maddi duran varlıklar, maliyet yöntemi, yeniden değerleme yöntemi, geriye kazanılabilir değer.
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