According to the international accounting standards depreciable assets and deferred tax investigation regarding the evaluation of the tax law

The development of international markets with globalization, businesses seek to open up the world, international companies are encountering problems because of the elimination of practices in different countries as a result of factors such as the creation of the International Accounting Standards have been needed. The aim of the standards; relevant accurate, reliable, consistent, transparent and comparable financial statements provided at the preparation. Accounting standards to ensure unity of our country and around the world for applications related to the developments there. These standards established by the Accountancy Board and the Turkish Accounting Standards Board in Turkiye, has been translated into Turkish by the same.Standards created by the application of tax legislation because of differences in the concept of deferred tax arises. One of the factors that cause depreciation of deferred tax practices. Depreciation in, depreciable assets, the depreciation methods, amortization period varies with issues such as standards and affect the amount of tax payable.International Account Standards -16 Tangible Fixed Assets, International Account Standards -38 Intangible Fixed Assets and items existing in other Standards and , International Account Standards -40 Investment Property Standards used were examined and compared with existing applications. Applications related to amortization of deferred tax practices that is causing both the tax legislation both in terms of standards were compared by taking.