Scope, Importance, and Tax Advantages of Continuous Revaluation: Application in a Solar Power Plant Operation

Purpose: In this study, it is aimed to present the issues that need attention in practice by evaluating changes made subject of revaluation its current form.
 Method: document analysis technique, one qualitative research methods, was used.
 Findings: It has been found if not applied, financial statements enterprises do reflect truth and situation affects decisions information users negatively. Investigations were carried out bring economic assets into reality revaluation, positive contributions determined with sample applications.
 Implications: article, inflation adjustment applications, which include specific situations, are compared. Calculations accounting records eliminate differences between book values depreciable real estates balance sheets formed according prices market presented.
 Originality: observed studies literature on limited due fact TPL regarding up-to-date. addition, business data used study. context, expected study will contribute users.