{"id":3998,"date":"2018-04-21T00:35:35","date_gmt":"2018-04-20T21:35:35","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=3998"},"modified":"2018-04-22T01:11:46","modified_gmt":"2018-04-21T22:11:46","slug":"measurement-and-reporting-of-intellectual-capital-with-calculated-intangible-value-method","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/measurement-and-reporting-of-intellectual-capital-with-calculated-intangible-value-method","title":{"rendered":"Entelekt\u00fcel Sermayeyi Hesaplanm\u0131\u015f Maddi Olmayan De\u011fer Y\u00f6ntemi \u0130le \u00d6l\u00e7me ve Raporlama"},"content":{"rendered":"

<\/p>\n\n\n\n\n
Makale Bilgileri<\/td>\n<\/tr>\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Dergi:<\/td>\nBusiness and Economics Research Journal<\/td>\n<\/tr>\n
Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\nEntelekt\u00fcel Sermayeyi Hesaplanm\u0131\u015f Maddi Olmayan De\u011fer Y\u00f6ntemi \u0130le \u00d6l\u00e7me ve Raporlama<\/td>\n<\/tr>\n
Yazar(lar):<\/td>\nSelim Y\u00fcksel Pazar\u00e7eviren, H. P\u0131nar Kaya<\/td>\n<\/tr>\n
Cilt:<\/td>\n9<\/td>\n<\/tr>\n
Say\u0131:<\/td>\n2<\/td>\n<\/tr>\n
Y\u0131l:<\/td>\n2018<\/td>\n<\/tr>\n
Sayfa:<\/td>\n331-348<\/td>\n<\/tr>\n
ISSN:<\/td>\n2619-9491<\/td>\n<\/tr>\n
DOI Numaras\u0131:<\/td>\n10.20409\/berj.2018.108<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\u00d6z<\/td>\n<\/tr>\n
Entelekt\u00fcel sermayeyi \u00f6l\u00e7meye ve raporlamaya y\u00f6nelik yap\u0131lan \u00e7al\u0131\u015fmalar\u0131 inceleyerek muhasebe bak\u0131\u015f a\u00e7\u0131s\u0131yla de\u011ferlendirmek ve Borsa \u0130stanbul\u2019da Dokuma, Giyim E\u015fyas\u0131 ve Deri Sekt\u00f6r\u00fc\u2019nde faaliyet g\u00f6steren i\u015fletmelerin 2014, 2015 ve 2016 y\u0131llar\u0131na ait entelekt\u00fcel sermaye de\u011ferlerini \u201cHesaplanm\u0131\u015f Maddi Olmayan De\u011fer Y\u00f6ntemi\u201d kullanarak tespit etmek \u00e7al\u0131\u015fman\u0131n temel ama\u00e7lar\u0131n\u0131 olu\u015fturmaktad\u0131r. Elde edilen bulgulara g\u00f6re, i\u015fletmelerin ger\u00e7ek de\u011ferini g\u00f6steren entelekt\u00fcel sermayenin raporlanmas\u0131 gerekti\u011fi ifade edilebilir. Ancak Uluslararas\u0131 Finansal Raporlama Standartlar\u0131\u2019nda ve T\u00fcrkiye Muhasebe Standartlar\u0131\/T\u00fcrkiye Finansal Raporlama Standartlar\u0131\u2019nda entelekt\u00fcel sermayeye y\u00f6nelik olarak do\u011frudan yap\u0131lm\u0131\u015f bir d\u00fczenleme bulunmamas\u0131, entelekt\u00fcel sermayenin maddi olmayan duran varl\u0131k olarak muhasebele\u015ftirilmesini ve finansal tablolarda raporlanmas\u0131n\u0131 g\u00fc\u00e7le\u015ftirmektedir. Bu \u00e7al\u0131\u015fma mevcut d\u00fczenlemeler \u00e7er\u00e7evesinde entelekt\u00fcel sermayeye ili\u015fkin bilgilerin i\u015fletmelerin y\u0131ll\u0131k faaliyet raporlar\u0131nda sunulmas\u0131n\u0131n en do\u011fru raporlama yakla\u015f\u0131m\u0131 oldu\u011funu ortaya koymu\u015ftur.<\/td>\n<\/tr>\n
\n
\n\n\n\n\n
Anahtar Kelimeler:<\/td>\nEntelekt\u00fcel Sermaye, Bilgi, Hesaplanm\u0131\u015f Maddi Olmayan De\u011fer Y\u00f6ntemi, Maddi Olmayan Duran Varl\u0131k, Finansal Raporlama<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
\n
\n\n\n\n
JEL S\u0131n\u0131fland\u0131rmas\u0131:<\/td>\nM40, M41<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\r\n \r\n
\r\n \"https:\/\/www.berjournal.com\/tr\/wp-content\/uploads\/icons\/pdf.gif\"\r\n <\/td>\r\n \r\n \r\nTam Metin\r\n<\/b> ( \u2193<\/span> 3085)<\/a> <\/td>\r\n <\/tr>\r\n<\/table>Tam Metin\r\n<\/b> ( \u2193<\/span> 3085)<\/a> <\/td>\r\n <\/tr>\r\n<\/table><\/p>\n
<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>","protected":false},"excerpt":{"rendered":"

Makale Bilgileri Dergi: Business and Economics Research Journal Makalenin Ba\u015fl\u0131\u011f\u0131: Entelekt\u00fcel Sermayeyi Hesaplanm\u0131\u015f Maddi Olmayan De\u011fer Y\u00f6ntemi \u0130le \u00d6l\u00e7me ve Raporlama Yazar(lar): Selim Y\u00fcksel Pazar\u00e7eviren, H. P\u0131nar Kaya Cilt: 9 Say\u0131: 2 Y\u0131l: 2018 Sayfa: 331-348 ISSN: 2619-9491 DOI Numaras\u0131: 10.20409\/berj.2018.108 \u00d6z Entelekt\u00fcel sermayeyi \u00f6l\u00e7meye ve raporlamaya y\u00f6nelik yap\u0131lan \u00e7al\u0131\u015fmalar\u0131 inceleyerek muhasebe bak\u0131\u015f a\u00e7\u0131s\u0131yla de\u011ferlendirmek […]<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>\n","protected":false},"author":4638,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,1,7],"tags":[],"class_list":["post-3998","post","type-post","status-publish","format-standard","hentry","category-makale","category-manuscript","category-manuscript2"],"a3_pvc":{"activated":true,"total_views":115,"today_views":1},"_links":{"self":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/3998","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/users\/4638"}],"replies":[{"embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/comments?post=3998"}],"version-history":[{"count":0,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/posts\/3998\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/media?parent=3998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/categories?post=3998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.berjournal.com\/tr\/wp-json\/wp\/v2\/tags?post=3998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}