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Maddi duran varlklarn maliyeti, yalnzca gelecekteki ekonomik faydalarn iletmeye akmasnn muhtemel olmas ve aadaki durumlarda bir varlk olarak muhasebeletirilir: varlk alc tarafndan teslim alnmtr. varln

Maddi duran varlklarn maliyeti, yalnzca gelecekteki ekonomik faydalarn iletmeye akmasnn muhtemel olmas ve aadaki durumlarda bir varlk olarak muhasebeletirilir:

varlk alc tarafndan teslim alnmtr.

varln tamam nakit olarak denmitir.

maliyet gvenilir bir ekilde llebilir.

maddi bir varlktr.

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