Reporting value decrements in assets according to Turkish accounting standarts: An aplication on BİST 30 companies

International Accounting Standards/International Financal Reporting Standards which is created to be a common language for international enterprises and investors, provides an easier understanding of the financial statements of businesses by creating them under certain rules. Turkish Account Standards 36 impairment of assets the standarts prevents enterprisesfrom reporting assets more or less than they actually have, thus allowing them to provide more accurate information about their assets. In this paper, it is explanied how to assign the impairment of assets owned by enterprises, how to calculate the recoverable amount used to determine the impairment of assets and how to recognize the impairment of assets that are included in the scope of TAS 36 impairment of assets. In addition, which are of other importans of goodwill and investment properties have been examined separately the scope of the standard. In the research section of the thesis, financial statement analysis examined between 2013 and 2018 outside the finance sector in the BIST 30 Index. Enterprises within the scope of work, impairment of assets in the scope of TAS 36 and as a result of the impairment test they have to do every year, the explanations they have made have been examined. It has been assigned which statements made by enteprises, by assign the explanations their standars. As a result of the study, it was observed that the accuracy of the impairment explaned by the companies increased over the years.