ENFLASYON ORTAMINDA MUHASEBE UYGULAMASI AÇISINDAN
 YENİLEME FONU AMORTİSMAN GİDERİ MAHSUP İLİŞKİSİ
THE RELATIONSHIP BETWEEN RENEWAL FUND AMORTISMAN EXPENDITURE MAHSUP IN THE INFLATION ENVIRONMENTAL ENVIRONMENTAL APPLICATION

Summary/Abstract: The purpose of this study is to examine the results of the inefficiencies of the renewal funds, which were separated in the periods when the inflation rate increased, in the acquisition of new tangible assets. With various regulations in our tax legislation In-house investments have been encouraged. The renewal fund may be separated if the necessary conditions are fulfilled according to the Tax Procedure Law. In order to allocate the renewal fund, the renewal of the fixed asset must be required according to the nature of the business. Profit from the sale of property, plant and equipment in terms of accounting application, is recorded to "690. PROFIT OR LOSS FOR THE PERRİOD " at the end of the period. The profit recorded for this account may be used to cover the renewal expenses of the newly acquired property, plant and equipment. For this reason, it can be recorded in "549. SPECIAL FUNDS ACCOUNT" which is in the balance sheet of passive. Renewal Fund is the auxiliary account of this account. As stated in the 35. article of Turkish Accounting Standart; fixed asset sales income should be stated in the notes to the balance sheet and income statement. For the purpose of eliminating the impact of inflation on the financial statements of the enterprises, implementation should be ensured As a legal requirement or optional Turkey Accounting Standard TMS 2.

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