According to TAS 16, Measurement After Recognition on Property, Plant and Equipment and Accounting İmplementation

Özet

The objective of TAS 16 is to prescribe the accounting treatment for property, plant and equipment so that users of the financial statements can determine information about an entity’s investment in its property, plant and equipment and the changes in such investment. Property, plant and equipment have major importance within the total assets of companies and thus they are very significant in the determination of financial analysis. According to this standard, there are two methods cencerning the subsequent measurements of property, plant and equipment. These are cost method and revaluation…

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