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RECOGNITION AND COMPARATIVE ANALYSIS OF INVESTMENT PROPERTY IN RELATION TO THE TURKISH ACCOUNTING AND FINANCIAL REPORTING STANDARDS (TAS/TFRS) AND THE FRAME OF LOCAL FINANCIAL REPORTING

Abstract

Author(s): Yavuz KILINÇ

Investment property is kept in reserve in order to recieve rental income and capital gain. Therefore, investment property creates an independent cash flow from other assets of a management which differs investment properties from realty, stocks is kept for sale, and construction contracts. Before countries legitimize International Accounting Standarts, it was seen that investment property had not been classified as an asset. Thus, investment property which is seen in the literature since international accounting standarts has been recognized is the main topic of this research in terms of recognition according to the standarts of TAS-40 investment property and the Frame of Local Financial Reporting.

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