AMORTİSMAN UYGULAMALARINA İLİŞKİN MUHASEBE POLİTİKA VE TAHMİN DEĞİŞİKLİKLERİ: ÖRNEK BİR UYGULAMA

In the process of recording and reporting financial transactions, businesses have to set a policy. order for information users potential investors benefit from in statements, applied accounting policies should be consistent over periods. However, today's market conditions, changing economic technological conditions force make policy forecast changes. Policy estimation changes regarding depreciation practices affect many items statements. particular, during depreciation, net profit/loss period, previous year's profit/loss, inventories, cost goods sold, distributed/undistributed profit figures vary.