İŞLETMELERDE DEĞERİNDEN KAYBETMİŞ STOKLARIN DEĞERLEMESİ, DEĞER DÜZELTİM TUTARININ HESAPLANMASI VE TEKDÜZEN HESAP PLANINA GÖRE MUHASEBE KAYITLARI

Authors : Cemal İBİŞ

Pages : 141-147

Doi:10.14783/maruoneri.681133

View : 27 | Download : 17

Publication Date : 1998-01-20

Article Type : Review Paper

Abstract :The purpose of this paper is to examine the valuation and value adjustments of substandard inventories according to Turkish Tax Procedures Law, Turkish Trade Code, Turkish Capital Market Board Regulations and International Accounting Standards. Additionally we mil examine how to book the value adjustments according to Turkish Uniform Accounting System.
Keywords : Tek düzen hesap kaydı, Muhasebe kayıtları