Geri Anasayfa

Detay


Accountıng For Accordıng To Turkısh Accountıng Standards 16 Tangıble Fıxed Assets Accountıng At Health Instıtutıons

Abstract
As a result of globalization countries have much closer economic relationships between each other.Therefore at the international level between countries can be understood and multifaceted communication needs has emerged as a major problem. Operatings use different applications in accounting records.These enterprises to Interest groups related when they want to get information about the financial status of the enterprises has emerged as a major problem and therefore standardization in accounting applications is needed because to provide unity in accounting. Turkish Accounting Standards 16 Tangible Fixed Assets Standard is one of the this standards. This standard shows how to do accounting records in tangible fixed assets. This research is made to aim tangible fixed assets of hospitals that total assets that are of great importance recording. This research has been done in order to account and evaluate TMS 16 Tangible Assets Standard. The research was conducted in a private hospital.The research was conducted by qualitative research method. The data through interviews with persons who are involved in working in hospitals and observation and working in the relevant departments was obtained by the researcher. This data are recognized according to the Turkish Accounting Standards 16 This resultsallows for comparisonthe current systemwith Turkish Accounting Standards and differences are revealed.

Keywords
Health Institution, Tangible Fixed Assets, Turkish Accounting Standards, Depreciation