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Abstract


EXAMINATION OF NON-CURRENT ASSETS HELD FOR SALE OF BIST (ISTANBUL STOCK EXCHANGE) 100 AND 30 INDEXED FIRMS IN THE FRAMEWORK OF TFRS 5

If non-current assets are obtained for sale or held for sale, should report as current assets group under the title of “Non-Current Asset Classified as For Sale” based on IFRS 5. Debts belonging to these assets should be shown as a separate item from the others debts in the balance sheet. This case results in a decrease in the non-current assets and an increase in the current assets, is important for enabling evaluation on the effect of the net working capital and liquidity ratios for identifying liquidity problems of the companies. A non-current asset or group of assets, classified as held for sale, are evaluated at the lower of fair value less costs to sell and net book value of the related asset at the time of initial accounting and at future reporting times or asset group and their amortization process is ceased. In this study, accounting records of non-current assets held for sale in enterprises, which should be made at the time they are owned, they are evaluated at the end of the period and they are disposed, are explained with examples in agreement with standard and tax legislation. In addition, independently audited financial statements and footnote explanations published on the Public Disclosure Platform of companies in BIST 100 and 30 indices have been examined individually for 10 years and it has been determined whether the accounts for assets held for sale are used. The study shows that the usage of “non-current asset held for sale” account is higher in banks.



Keywords
Asset held for sale, TFRS 5, Fair Value, Discontinued Operations



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