文章基本信息

标题：Yatırım Amaçlı Gayrimenkullerin TMS 40 Kapsamında Muhasebeleştirilmesi (Accounting For Investment Properties Within Turkish Accounting Standard 40 Context)
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作者：Seçkin GÖNEN ; Aykut GÜRYEL
期刊名称：journal of accounting, finance and auditing studies
电子版ISSN：2149-0996
出版年度：2016
卷号：2
期号：3
页码：133-157
语种：
出版社：Ahmet GÖKGÖZ
摘要：According to today's business notion, companies ought to decide on how to assess their investment properties because of an increasing competition. On this basis, there are options available for companies such as own usage of investment property or leasing it for gaining earnings on value augmentation. If second option of these alternatives is chosen, investment properties standard is taken as constitution. With this different evaluation, the risk of wrong information transmission is dealt over. The aim of this study is to intoduce investment properties, and putting forward accounting criteria with application examples. In this context, firstly classification of investment properties is performed then examples regarding explanations and accounting procedures are delivered abiding by Accounting Standard numbered 40. With this standard, the necessity for separate categorization of investment properties apart from other assets of an entity is arisen that is previously made according to Turkish Accounting and Financial Reporting Standards. Thus, fair presentation of information available in financial statements could be enabled through accurate categorization.