Investigation of tangible assets from TMS-16 and VUK: Application in a service operation

In thıs study, tangible assets which holds on important place in the company is assets and are effective in determining the fininancial condition of the company were examined according to Turkey Accounting Standards 16 and Turkish Taxation Procedural Law. In the first and second part of the thesis, acquisition of tangible fixed assets, cost elements after valuation, valuation methods, depreciation methods and not used in the ordinary business courses were examined according to Turkish Taxation Procedural Law 16 and Turkish Taxation Procedural and compared with the sample applications. The iplementation of the subject matter has been also examined trough the data retained from hotel. In addition, this implementation were compared according to Turkey Accounting Standars 16 and Turkish Taxation Procedural Law and differences were put forward.