Evaluation norms and turkey applications

The evaluation which can be defined in the way that implying the value of economic assets at given time as a fixed cash, is a concept having the subjective quality that differ from according to aspects of persons or groups making assessment proceeding; psychologic, sociologic, economic circumstances they have been, and instruments used in evaluation. Because of the subjective form of evalutation concepts, It has got difficult both the same norms being validated in evaluation processes and for the same economic concepts, common evaluation norms which will be accepted by everyone being identified. Also evaluation processes have been complicatedly actualized because of the arrangements which is not tallied with one another of the different disciplines affecting the accounting process in Turkey. Then, there have been the judgements which have bindingness on other legal arrangements related to Turkish Commercial Code, Securities legislation, tax law and accounting and not to connoted the same things. In this thesis, principles setting the evalutation processes and evalutation norms have been examined, studied to execute the differences and explained the necessity of implementing commination in accordance with the accounting standards from the stand point of legal arrangements related to Turkish Commercial Code, Securities legislation, tax law and accounting; and international accounting standards and Turkish accounting standards put into force so for the purpose of conducting to the Turkish applications in the directions of international accounting standards.