YENİDEN DEĞERLEME ÜZERİNDE BİR KONUŞMA

Yıl 1983, Sayı: 4, 131 - 145, 02.01.1983

Muzaffer Civelek

Öz

The rapid upward movement in prlces, occured during the last decade, has caused considerabla distortlons on financial statements of the firms in Turkey. To eliminate these distortlons to some extent, an amandment has been made in Turkish Law of Taxatlon Procedures which enables the firms to use Inflatlon acconting. Depending upon this amandment fixed physical assets and their accumulated depreciations can be adjusted İn terms of 1982 by using restatement factors. Ac-quislton years of assets and their related restatemet factors are 1982-1, 1981-2, 1980-3, ..., T973-10. If the assets was acguired, in or before 1972 the restatement factor to be used is 11. After implementing the restatement procedure naturally a new account must be opened and credeted for balancing eccoutig equation. This account is called «Revaluatlon Fund Account» and is accepted to be a part of ovvners equity. Since the restatement of the assets has been permltted for önce, it is not a continious process. Moreover. becaus of some other reasons it allovvs only partial and limited usage of infilation accounting. Benefits expected from the restatement of assets can be fully realized only by Increasing capacity utilization ra-tes and by emphasizing cost control and cost reduction tech-nlques İn the firms.

Anahtar Kelimeler

yeniden değerleme

Kaynakça

• Doç. Dr. Muzaffer Civelek