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PurposeIn the globalized world economy, it has become critically important for companies to form a common language to convey the company values to the financial markets. Establishing a common language in the field of accounting, the companies adopted common standards and started to apply. In this respect, our country has entered into the process of adapting to the standards that are the globa l language of accounting. The issue of compliance with standards is an important phenomenon for the European Union process. MethodolgyTangible assets constitute a weighted part of the financial statements for real sector companies comparint to the service and commercial companies. The calculations of acquisition costs, accurately reflecting these costs to the financial statements and moving rhese assets off the balance sheet are important information for users. This study has a comparetive approach to investigate the treatment of tangible assets unders different Turkish accounting standards. FindingsThe disposal of tangible assets under the provisions of Turkish Accounting Standards-16 and the Turkish Tax Legislation is treated diffrently. There are a number of similarities and differences in accounting recordings and disposals of tangible fixed using the underlying standards. ConclusionThe accounting treatment for recordings and diposals of tangible assets are examined under different Turkish accounting standards. A number of public real sector companies are examined about their treatment to tangible assets.

A Comparison of Turkish Accounting Standards-16 and Turkish Tax Law for disposal of tangible fixed assets