DIFFERENCES IN THE DEPRECIATION POLICY: THE CASE OF AZERBAIJAN AND TURKEY
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Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Since depreciation is all item in determining taxable profit, countries' positions in this item should be investigated. Although it is accepted that there may be differences in the service life assumptions in the calculation of depreciation between countries, the service life of an asset should be determined by economic factors. This study aims to examine the differences between the depreciation policies of Azerbaijan and Turkey, the depreciation methods applied by the two countries, the depreciation rates, and the depreciable and non- depreciable tangible assets. It is to compare the differences in practice by examining the depreciation legislation of the two countries. The sample of this research, carried out as content analysis, is the legal regulations regarding the depreciation application of Turkey and Azerbaijan. First, Azerbaijan's legal rules and then Turkey's legal principles were explained; Two countries, depreciable assets, depreciation rates, service life in the depreciation calculation, and non-depreciable assets, were examined and compared. The findings revealed that depreciation practices and rates differ between the two countries. However, an economic factor that could explain this situation could not be determined. Differences have been identified in the methods of calculating the depreciation amount, depreciation rate, and depreciation amount and have been tried to be shown with examples.
Açıklama
Anahtar Kelimeler
İktisat
Kaynak
Nevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
12
Sayı
3
