Post by account_disabled on Mar 10, 2024 5:11:41 GMT -5
The keep books on a balance sheet basis except for those who make inflation adjustments and those who are allowed to keep their records in a currency other than the Turkish currency are subject to depreciation included in their balance sheets as of the end of the accounting periods in which the conditions for making inflation adjustments are not met their economic assets except those subject to the saleleaserepurchase transaction or lease certificate issuance as long as they maintain these characteristics and the depreciation allocated on them and shown in the liabilities of their balance sheets in accordance with certain conditions.
In the revaluation the values of economic assets and their depreciations in the legal book records as of the end of the accounting period in which the valuation will be made will be taken into account. The postrevaluation values of the economic assets and their related depreciations will be found by multiplying them by the revaluation rate of the year in Ecuador Mobile Number List which the revaluation will be carried out and the increase in value of each of the revalued economic assets will be shown in a special fund account in the liabilities of the balance sheet showing in detail. Those who revaluate their economic assets in this context will continue to depreciate these assets based on the values found after the revaluation.
The part of the value increase amount shown in a special fund account in liabilities that is transferred to another account or withdrawn from the business in any way other than being added to the capital will be subject to income or corporate tax in this period without being associated with the profit of the period in which this transaction is made. Value increases added to the capital will be considered as assets added to the business by the partners. Therefore these transactions will not be considered profit distribution.
In the revaluation the values of economic assets and their depreciations in the legal book records as of the end of the accounting period in which the valuation will be made will be taken into account. The postrevaluation values of the economic assets and their related depreciations will be found by multiplying them by the revaluation rate of the year in Ecuador Mobile Number List which the revaluation will be carried out and the increase in value of each of the revalued economic assets will be shown in a special fund account in the liabilities of the balance sheet showing in detail. Those who revaluate their economic assets in this context will continue to depreciate these assets based on the values found after the revaluation.
The part of the value increase amount shown in a special fund account in liabilities that is transferred to another account or withdrawn from the business in any way other than being added to the capital will be subject to income or corporate tax in this period without being associated with the profit of the period in which this transaction is made. Value increases added to the capital will be considered as assets added to the business by the partners. Therefore these transactions will not be considered profit distribution.