MALİYET ARTIŞLARI FONU
One of the majör effects of inflation on fırms balance sheets can be seen on valuation of depreciable assets. The purchase cost of the asset in guestion can be lawer than the market valne. Consequentfy, when the asset is going to be sold, there will be enormous differences betweetı saies value and purchase cost. As result, firms pay higher taxes dne to thisfictive profit. “Escalated Cost Value Fund” is one of the Solutions about this matter
___
- [1J-1995 Beyanname Düzenleme Kılavuzu Maliye Hesap Uzmanlan
Derneği
- [2] -ATAMAN, Ümit “Muhasebede Dönem sonu işlemleri Marmara
Üniversitesi Nihat Sayar Eğitim Vakti, 8.Baskı, İstanbul 1994
- [3] -Kızıl, Ahmet “Genel Muhasebe, Envanter ve Değerleme, Der
Yayınlan, İstanbul 1994
- [4] -Gelir Vergisi Kanunu, Madde 38
- [5] -Vergisi Usul Kanunu Maliye Bakanlığı, Muhasebe Sistemi
Uygulama Genel Tebliğleri