MALİYET ARTIŞLARI FONU

Authors : Başak Ataman Gökçen

Pages : 157-160

Doi:10.14783/maruoneri.713030

View : 26 | Download : 17

Publication Date : 1996-01-10

Article Type : Review

Abstract :One of the majör effects of inflation on fırms balance sheets can be seen on valuation of depreciable assets. The purchase cost of the asset in guestion can be lawer than the market valne. Consequentfy, when the asset is going to be sold, there will be enormous differences betweetı saies value and purchase cost. As result, firms pay higher taxes dne to thisfictive profit. "Escalated Cost Value Fund” is one of the Solutions about this matter
Keywords : Maliyet, Artış Fonu