Accounting for fixed asset investments in logistics businesses: Comparison of TPL and TAS

Fixed asset investments in logistics business is very important, which makes it important for logistic enterprises to account for fixed asset investments. In this study, the accounting of fixed asset investments in logistics enterprises was examined, about the topic Tax Procedure and the provisions of Turkey Accounting Standarts were compared. After giving general information about logistics in work, investment notion and fixed asset investments in logistics companies are explained. Then examined a logistics company accounting records relating to fixed assests according to Tax Procedure Law, the same records again made Turkey Accounting Standarts and the difference is indicated. While making explanations about the differences, briefly the provisions in the Financial Reporting Standard for Large and Medium Sized Enterprises are also included. Finally, assessments of differences have been made. Key Words: Logistics, Fixed Asset Investments, Tax Procedure Law, Turkey Accounting Standards