Economic profit analysis of capital’s preservation on scope of IFRS and recommended proposition with an application

Abstract

Globalization has removed borders of trade on the world and this result has directed to globalize the accounting systems. IAS (International Accounting Standards) and IFRS (International Financial Reporting Standards) are developed and updated everyday and these systems are integrated our country. “Capital Stock’s Conservation and Persistence” has been emphasized with importance on the IAS / IFRS’s "Conceptual Framework" and for that reason, the profit-loss calculations have been made with method of "Economic Profit and EBITDA (earnings before interest tax depreciation and amortization)" and the aim of this study is; giving a different standpoint for companies performance evaluations may be made more effective. Companies are to declare periodic amounts of profit or loss and as a result of this study is; these amounts have been found to reflect only tax or financial amounts. Hence, can be correctly calculated the real commercial amounts of profit-loss is demonstrating once more face the day importance of companies performance evaluation.