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

Yavuz KILIN�

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 KILINÃ

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.

Announcements

You can send your paper at Online Submission System

The Journal of International Social Research / Uluslararası Sosyal Araştırmalar Dergisi ISSN: 1307-9581, an international, peer-reviewed, on the web publication, from 2007 will be issued least four times annualy.
Our journal is an independent academic publication based on research in social sciences, contributing to its field and trying to publish scientific articles that will bring innovation to the original and social sciences.
The journal has got an international editorial board and referee board, mainly embodied from the each individually professional on the social research fields.
Uluslararası Sosyal Araştırmalar Dergisi / The Journal of International Social Research became a member of Cross Reff since 2014 and started to assign DOI numbers to the articles.

Google Scholar citation report

Citations : 7760

The Journal of International Social Research received 7760 citations as per Google Scholar report

Menu