Depreciation on immovable properties under the scope of law numbered 7326 revaluation of natural economic assets its effect on the balance sheet is debts and investigation in terms of technical bankruptcy

Revaluation, one of the most important methods of combating inflation, is of great importance in ensuring the true transfer of real estate and economic assets recorded in the financial statements of businesses. In this context, revaluation was applied on a sample balance sheet to see what kind of results would occur if revaluation was applied in cases of insolvency and technical bankruptcy of businesses, and it was concluded that the business was saved from insolvency and technical bankruptcy as a result of the revaluation.