Date: 18.02.2019

Audit Sector

  Valuation studies for determining whether the real properties which will be added to the company capital, sold to the company, or hired to the company by the partners, and which are covered by the Distribution of Earnings through transfer Pricing as specified in Law on Corporation Taxes Article 13 are at the current market value and whether they apply to the principle of conformity with the precedents,
  Value assessments depending on the current values for the real properties which are presented for sale or which will be purchased by the companies,
  The best and the most productive usage analyses for the real properties within the company portfolio,
  Rent value assessment of the real properties to be rented or hired out,
  Equal and current market value assessment made within the context of Notifications issued by Turkish Accounting Standards Board ;
  (TMS 16) “Tangible Fixed Assets”
  (TMS 17) “Renting Transactions”
  (TMS 36) “Fall in Value Assets”
  (TMS 38) “─░mmaterial Constant Assets”
  (TMS 40) “Real Properties for Investment”
  The year-end value assessment of the assets the current value of which could not have been assessed due to any force-major within the same year, and included in the partnership portfolio,
  The second-hand or scrap value assessment of any machinery and equipment which is included in the accounting records as permanent fixture but which does not have a book value due to amortization,
  The value assessment of the real properties those are included in the company assets during company consolidations, transfers, and confiscations