期刊名称：Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
电子版ISSN：2564-6931
出版年度：2014
卷号：7
期号：2
DOI：10.25287/ohuiibf.211484
语种：English
出版社：Ömer Halisdemir Üniversitesi
摘要：Businesses able to provide qualified financial statements to both internal and external users of financial information depends on value of items in the financial statements to be measured and accounted correctly. Property,plant and equipment and its accounting principles that is one of the financial statement items holding an important place in the total assets of businesses was organized in the Turkey Accounting Standards No:16. The purpose of that standard is to regulate accounting transactions relating property,plant and equipment able to determine the investment of users of financial statement in property,plant and equipment of enterprises and changes in that investment.There are two main goals of this study. First is to explain investments in property,plant and equipment of enterprises and accounting principles of changes in these investments. Another object of study is to determine knowledge levels of members of accountıng professıon about TAS 16 according to whether there is a difference in various demographic variables. Study prepared within said goals is extremely important in terms of shedding light on problems encountered in accounting property,plant and equipment located in the financial statements and determining knowledge levels of members of accountıng professıon who prepare these statements.
其他摘要：İşletmelerin hem iç hem de dış çevresindeki finansal bilgi kullanıcılarına nitelikli finansal tablo sunabilmeleri,finansal tablolarında yer alan kalemlerin değerlerinin doğru bir şekilde ölçülmesine ve muhasebeleştirilmesine bağlıdır. İşletmelerin toplam
关键词：Property; Plant And Equipment; TAS 16; Financial Statement; Members of Accountıng Profession.Jel Codes: M40; M49.
其他关键词：Maddi Duran Varlıklar; TMS 16; Finansal Tablo; Muhasebe Meslek Mensubu.JEL Kodları: M40; M49.
