An investigation of the effects of latest inventory valuation in Turkey : a case study
| buir.advisor | Muğan, Can Şimga | |
| dc.contributor.author | Attar, Onur | |
| dc.date.accessioned | 2016-07-01T11:12:21Z | |
| dc.date.available | 2016-07-01T11:12:21Z | |
| dc.date.issued | 1996 | |
| dc.description | Cataloged from PDF version of article. | en_US |
| dc.description.abstract | In this study; the effect of latest changes in the tax codes regarding the use of Last In First Out ( LIFO ) method of inventor}' valuation as a means of overcoming the effect of inflation is examined in a case study. LIFO method is applied to inventory valuation of ATTARLAR Mak. San. ve Tic. A.Ş.: a firm operating in the trading sector of fertilizers, MKE Products and Agricultural Chemicals for the period 1990-94. Usage of the LIFO method y ielded reductions in the taxes paid; however since the 41th item of the code no. : 193 of the procedural tax law of Türkiye restricts the amount of expenses deducible from taxes; the overall effect is not a reduction in the taxes paid. Besides, main preconditions to be satisfied to be able to use the LIFO method ; non-decreasing levels of inventories and a continuous upward trend in the specific price level faced by the firm are not satisfied. In the sector; price levels and stocks are found out to exhibit fluctuating patterns due to government subsidizing policies and weather conditions respectively. | en_US |
| dc.description.provenance | Made available in DSpace on 2016-07-01T11:12:21Z (GMT). No. of bitstreams: 1 0008357.pdf: 5333486 bytes, checksum: e565a8113cf32a4f9a35e986d429ea5f (MD5) Previous issue date: 1996 | en |
| dc.description.statementofresponsibility | Attar, Onur | en_US |
| dc.format.extent | 43 leaves, [16] leaves of plates, graphics | en_US |
| dc.identifier.itemid | BILKUTUPB041228 | |
| dc.identifier.uri | http://hdl.handle.net/11693/30102 | |
| dc.language.iso | English | en_US |
| dc.rights | info:eu-repo/semantics/openAccess | en_US |
| dc.subject | LIFO Method | en_US |
| dc.subject | Inventor}' Valuation | en_US |
| dc.subject | Stock Valuation | en_US |
| dc.subject | Inflation Accounting | en_US |
| dc.subject.lcc | HF5658.5 .A88 1996 | en_US |
| dc.subject.lcsh | Accounting Effects of inflation on Turkey. | en_US |
| dc.title | An investigation of the effects of latest inventory valuation in Turkey : a case study | en_US |
| dc.type | Thesis | en_US |
| thesis.degree.discipline | Business Administration | |
| thesis.degree.grantor | Bilkent University | |
| thesis.degree.level | Master's | |
| thesis.degree.name | MBA (Master of Business Administration) |
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