Within the Framework of Accounting Standards, Being Evaluated of Tangible Fixed Assets Obtained Within the Scope of Incentive
Journal Title: Journal of the Human and Social Science Researches - Year 2016, Vol 5, Issue 7
Abstract
Incentive is basically defined as tangible and intangible supports, assistance and encouragements provided by state in different ways so that some economic activities can improve themselves more rapidly as compared with others. Until now, state has put many incentives into effect in different times. Main aim of these incentives is to manage sources efficiently and productively and to increase welfare level and to correct especially development level between regions. When incentives are examined as whole, ıt is possible to array them as wage and real incentives, tax incentives and suretyship and guaranty incentives. Incentives, from which companies take benefit, is required to be noted down and be reported according to national standards in the process of accounting records. In this study, fixed assets, which companies acquire within the scope of incentive, are evaluated within the scope of Accounting Standards and explained on the basis of sample accounting records.
Authors and Affiliations
Sedat COŞKUN| Öğr. Gör.,Dr, MCBÜ Kula Meslek Yüksekokulu İşletme Yönetimi Bölümü sedat.coskun@cbu.edu.tr
Keywords
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