GÖKGÖZ, Ahmet Yalova Üniversitesi - Yalova MYO - Muhasebe ve Vergi Bölümü, Turkey

ACCOUNTING OF NON-CURRENT ASSETS HELD FOR SALE OR GROUP OF ASSET

39724

The assets hold by enterprises in case of benefiting in business activities and which are not considered to be sold during a year or a period of activity are called as fixed assets. The fixed assets denote investments being as long term assets of enterprises. However; group of asset and fixed assets can be considered to be sold in further periods or at the beginning; at the current date they are first acquired. Fixed assets mentioned or group of assets are required to be classified as Non-current Assets Held for Sale or Group of Asset within the framework of TFRS 5 standard as long as providing some certain conditions like high probability of disposition in a year or preparing sales plan. The study is aimed to explain the accounting of assets classified as Non-current Assets Held for Sale or Group of Asset within the framework of TFRS 5 standard. The Discounted Operations topic included in TFRS 5 is excluded of the purpose of the study.

67

Non , current Assets Held , Group of Asset , TFRS 5

The International Journal Of Economic and Social Research

86