MALİYET ARTIŞLARI FONU

Year 1996, , 157 - 160, 10.01.1996

Başak Ataman Gökçen

https://doi.org/10.14783/maruoneri.713030

Abstract

One of the majör effects of inflation on fırms
balance sheets can be seen on valuation of depreciable assets.
The purchase cost of the asset in guestion can be lawer than the
market valne. Consequentfy, when the asset is going to be sold, there
will be enormous differences betweetı saies value and purchase cost.
As result, firms pay higher taxes dne to thisfictive profit.
“Escalated Cost Value Fund” is one of the Solutions about this
matter

Keywords

Maliyet, Artış Fonu

References

• [1J-1995 Beyanname Düzenleme Kılavuzu Maliye Hesap Uzmanlan Derneği
• [2] -ATAMAN, Ümit “Muhasebede Dönem sonu işlemleri Marmara Üniversitesi Nihat Sayar Eğitim Vakti, 8.Baskı, İstanbul 1994
• [3] -Kızıl, Ahmet “Genel Muhasebe, Envanter ve Değerleme, Der Yayınlan, İstanbul 1994
• [4] -Gelir Vergisi Kanunu, Madde 38
• [5] -Vergisi Usul Kanunu Maliye Bakanlığı, Muhasebe Sistemi Uygulama Genel Tebliğleri