A research on the knowledge level of members of the accounting profession: IAS 16 - property, plant and equipment

// ABSTRACT IN ENGLISH: Businesses able to provide qualified financial statements to both internal and external users of financial information depends on value of items in the financial statements to be measured and accounted correctly. Property, plant and equipment and its accounting principles is...

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Bibliographic Details
Published in:Academic review of economics and administrative sciences 2014-01, Vol.7 (2), p.75-95
Main Authors: Deran, Ali, Savas, Incilay, Sürer, Atilla
Format: Article
Language:Turkish
Subjects:
Accountants
Business accounting
IAS 16 - property, plant and equipment
Investment
Knowledge
Plant
Property
Turkey
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Summary:// ABSTRACT IN ENGLISH: Businesses able to provide qualified financial statements to both internal and external users of financial information depends on value of items in the financial statements to be measured and accounted correctly. Property, plant and equipment and its accounting principles is one of the financial statement items that holds an important place in the total assets of businesses, organized in the Turkey Accounting Standards No:16. The purpose of this standard is to regulate accounting transactions relating property, plant and equipment, to determine the investment of users of financial statement in property, plant and equipment of enterprises and changes in that investment. This study has two main goals. Firstly to explain investments in property, plant and equipment of enterprises and accounting principles of changes in these investments. Another object of study is to determine knowledge levels of members of the accounting profession about IAS 16 according to whether there is a difference in various demographic variables. This is extremely important in terms of shedding light on problems encountered in accounting property, plant and equipment located in the financial statements and determining knowledge levels of members of the accounting profession who prepare these statements.
ISSN:1308-4208