标题：Examining The Measurement Methods of Investment Properties of Real Estate Investment Trusts According to Turkish Accounting Standard 40: Investment Properties Standard
其他标题：TMS- 40 "Yatırım Amaçlı Gayrimenkuller" Standardına Göre Halka Açık Gayrimenkul Yatırım Ortaklıklarının Yatırım Amaçlı Gayrimenkullerini Değerleme Politikalarının İncelenmesi
摘要：Recently,the real estate industry has developed rapidly in Turkey. As an investment tool,investment in real estate became essential. Within the framework of the Capital Markets Law,organized by the Capital Markets Board of Turkey real estate investment trusts,real estate,real estate-based projects,and real estate capital market instruments by investing in a portfolio management company operating in the specific type. In this study,measurement methods of investment properties after recognition of 31 real estate investment trust companies that traded in Borsa Istanbul is analyzed in order to examine the effect of policy selection on return on equity,return on asset and market to book value ratio of the companies’ financial statements and disclosures by using the nonparametric test of Mann- Whitney U Test. Non-consolidated financial statements and disclosures for 2013 of 21 real estate investment trust companies is included to the examination. Results of the test that is individually applied for each ratio show that the effect of policy selection on the ratios is statistically insignificant.
其他摘要：Gayrimenkul sektörü son yıllarda Türkiye’ de hızla gelişmiştir. Bir yatırım aracı olarak gayrimenkule yatırım da önemli hale gelmiştir. Sermaye Piyasası Kanunu çerçevesinde Sermaye Piyasası Kurulu tarafından düzenlenen gayrimenkul yatırım ortaklıkları,gay
