DIFFERENCES IN THE DEPRECIATION POLICY: THE CASE OF AZERBAIJAN AND TURKEY

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dc.contributor.authorHajiyeva, Hafiza
dc.contributor.authorGüneş, Mehmet
dc.contributor.authorYalçın, Neriman
dc.date.accessioned2025-01-06T17:23:12Z
dc.date.available2025-01-06T17:23:12Z
dc.date.issued2022
dc.departmentAdana Alparslan Türkeş Bilim ve Teknoloji Üniversitesi
dc.description.abstractSince 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.
dc.identifier.doi10.30783/nevsosbilen.1135251
dc.identifier.endpage1690
dc.identifier.issn2149-3871
dc.identifier.issue3
dc.identifier.startpage1674
dc.identifier.trdizinid1142288
dc.identifier.urihttps://doi.org/10.30783/nevsosbilen.1135251
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/1142288
dc.identifier.urihttps://hdl.handle.net/20.500.14669/682
dc.identifier.volume12
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.relation.ispartofNevşehir Hacı Bektaş Veli Üniversitesi SBE Dergisi
dc.relation.publicationcategoryMakale - Ulusal Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241211
dc.subjectİktisat
dc.titleDIFFERENCES IN THE DEPRECIATION POLICY: THE CASE OF AZERBAIJAN AND TURKEY
dc.typeArticle

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