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Konu: Differences between Ifrs and Tax Procedure Law

  1. #1
    Üyelik tarihi
    Kasım.2010
    Mesajlar
    172

    Differences between Ifrs and Tax Procedure Law

    Dear Friends

    Here I want to start a topic related to differences between IFRS and Tax Procedure Law

    The first clause is as far as I know

    Doubtful Trade Receivables

    Tax Procedure Law - This receivables should be in claim or court progress for allocating provisions

    IFRS-Company can make provisions for all receivables which thougt can not be collected

    If you contribute to this subject I will be gladful

    Thanks in advance

    www.ozmconsultancy.com<br />Kooperatif danışmanlığı

  2. #2
    Üyelik tarihi
    Temmuz.2008
    Mesajlar
    18

    Ynt: Differences between Ifrs and Tax Procedure Law

    yes you do contribute well

  3. #3
    Üyelik tarihi
    Ocak.2008
    Mesajlar
    740

    Ynt: Differences between Ifrs and Tax Procedure Law

    IAS 16

    About Depreciation

    43 Each part of an item of property, plant and equipment with a cost that is
    significant in relation to the total cost of the item shall be depreciated separately.

    48 The depreciation charge for each period shall be recognised in profit or loss
    unless it is included in the carrying amount of another asset.

    Depreciable amount and depreciation period

    50 The depreciable amount of an asset shall be allocated on a systematic basis over its useful life.

    51 The residual value and the useful life of an asset shall be reviewed at least at each
    financial year-end and, if expectations differ from previous estimates, the
    change(s) shall be accounted for as a change in an accounting estimate in
    accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and
    Errors.

    60 The depreciation method used shall reflect the pattern in which the asset?s future
    economic benefits are expected to be consumed by the entity.

    61 The depreciation method applied to an asset shall be reviewed at least at each
    financial year-end and, if there has been a significant change in the expected
    pattern of consumption of the future economic benefits embodied in the asset,
    the method shall be changed to reflect the changed pattern. Such a change shall
    be accounted for as a change in an accounting estimate in accordance with IAS 8.
    It&#39;s not the strongest species that survive,nor the most intelligent,but the most responsive to change.Charles Darwin ,British scientist.

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