Muhasebe
duran varliklar
İngilizce: fixed assets
Türkçe Tanım
Bir isletmenin mal ve hizmet uretim veya arzinda kullanimda, baskalarinina kiralanmak uzere veya idari amaclarla tutulan ve birden fazla muhasebe doneminde kullanilmasi beklenen uzun vadeli maddi varliklardir. Duran varliklar arazi, bina, makine, ekipman ve tasitlari icerir ve IAS 16 kapsaminda bilancoda maliyet eksi birikimli amortisman ve deger dusukluzu zararlari olarak kaydedilir. Proje finansmaninda duran varliklar kredi verenler icin birincil teminat guvencesini olusturur ve degerlendirmeleri borclanma kapasitesini etkiler.
English Definition
Long-term tangible assets held by an entity for use in the production or supply of goods and services, for rental to others, or for administrative purposes, expected to be used for more than one accounting period. Fixed assets include land, buildings, machinery, equipment, and vehicles, and are recorded on the balance sheet at cost less accumulated depreciation and impairment losses under IAS 16. In project finance, fixed assets constitute the primary collateral security for lenders and their valuation affects borrowing capacity.