{"id":5245,"date":"2020-12-30T15:47:52","date_gmt":"2020-12-30T12:47:52","guid":{"rendered":"https:\/\/www.berjournal.com\/?p=5245"},"modified":"2021-01-29T11:05:55","modified_gmt":"2021-01-29T08:05:55","slug":"reporting-the-internally-developed-intangible-assets-according-to-turkish-accounting-financial-reporting-standards","status":"publish","type":"post","link":"https:\/\/www.berjournal.com\/tr\/reporting-the-internally-developed-intangible-assets-according-to-turkish-accounting-financial-reporting-standards","title":{"rendered":"\u0130\u015fletme \u0130\u00e7inde Olu\u015fturulan Maddi Olmayan Duran Varl\u0131klar\u0131n T\u00fcrkiye Muhasebe\/Finansal Raporlama Standartlar\u0131na G\u00f6re Raporlanmas\u0131"},"content":{"rendered":"
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Makale Bilgileri<\/td>\n<\/tr>\n
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Dergi:<\/td>\n
Business and Economics Research Journal<\/td>\n<\/tr>\n
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Makalenin Ba\u015fl\u0131\u011f\u0131:<\/td>\n
\u0130\u015fletme \u0130\u00e7inde Olu\u015fturulan Maddi Olmayan Duran Varl\u0131klar\u0131n T\u00fcrkiye Muhasebe\/Finansal Raporlama Standartlar\u0131na G\u00f6re Raporlanmas\u0131<\/td>\n<\/tr>\n
Bu \u00e7al\u0131\u015fman\u0131n amac\u0131, i\u015fletme i\u00e7inde olu\u015fturulan maddi olmayan duran varl\u0131klar\u0131n T\u00fcrkiye Muhasebe\/Finansal Raporlama Standartlar\u0131 kapsam\u0131ndaki muhasebele\u015ftirme ilkelerini ortaya koymakt\u0131r. Maddi olmayan duran varl\u0131klarla ilgili \u00e7ok say\u0131da \u00e7al\u0131\u015fma olmas\u0131na ra\u011fmen i\u015fletme i\u00e7inde olu\u015fturulan maddi olmayan duran varl\u0131klarla ilgili \u00e7al\u0131\u015fma say\u0131s\u0131 olduk\u00e7a s\u0131n\u0131rl\u0131d\u0131r. Bu \u00e7al\u0131\u015fma literat\u00fcrdeki bu bo\u015flu\u011fu doldurmaya y\u00f6nelik ele al\u0131nm\u0131\u015ft\u0131r. \u00c7al\u0131\u015fmada, TMS: 38 Maddi Olmayan Duran Varl\u0131klar Standard\u0131 esas al\u0131narak muhasebele\u015ftirme ilkeleri, uygulamalar yard\u0131m\u0131yla g\u00f6sterilmi\u015ftir. Muhasebe kay\u0131tlar\u0131na esas al\u0131nan hesaplar i\u00e7in Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan yay\u0131mlanan Taslak Hesap Plan\u0131ndan faydalan\u0131lm\u0131\u015ft\u0131r. Uygulamalar, \u201cfiili maliyet y\u00f6ntemi\u201d ve \u201c\u00f6nceden saptanm\u0131\u015f maliyet y\u00f6ntemlerine\u201d g\u00f6re ayr\u0131 ayr\u0131 ele al\u0131narak \u00e7\u00f6z\u00fcmlenmi\u015ftir. Taslak Hesap Plan\u0131ndaki hesaplar ile Tekd\u00fczen Hesap Plan\u0131ndaki hesaplar aras\u0131ndaki farkl\u0131l\u0131klar incelenmi\u015f ve hangi maliyet y\u00f6ntemi i\u00e7in muhasebele\u015ftirmede nelere dikkat edilmesi gerekti\u011fi de\u011ferlendirilmi\u015ftir. \u0130\u015fletme i\u00e7inde olu\u015fturulan maddi olmayan duran varl\u0131klar i\u00e7in ara\u015ft\u0131rma ve geli\u015ftirme safhalar\u0131ndaki masraflar\u0131n raporlamas\u0131nda bir tak\u0131m farkl\u0131l\u0131klar s\u00f6z konusudur. Fiili maliyet y\u00f6ntemi yerine \u00f6nceden saptanm\u0131\u015f maliyet y\u00f6ntemlerinin kullan\u0131lmas\u0131 durumunda d\u00f6nem sonunda fark hesaplar\u0131n\u0131n kullan\u0131lmas\u0131 gerekmektedir. Patent masraflar\u0131 da d\u00e2hil olmak \u00fczere geli\u015ftirme s\u00fcrecinde katlan\u0131lan masraflar\u0131n hangi hesaba yaz\u0131lmas\u0131 gerekti\u011fi taslak hesap plan\u0131nda netlik kazanm\u0131\u015ft\u0131r. Bununla birlikte, literat\u00fcrde yer alan s\u00f6z konusu masraflar\u0131n nereye yaz\u0131lmas\u0131 gerekti\u011fi sorunu da ortadan kalkm\u0131\u015ft\u0131r.<\/td>\n<\/tr>\n
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Anahtar Kelimeler:<\/td>\n
\u0130\u015fletme \u0130\u00e7inde Olu\u015fturulan Maddi Olmayan Duran Varl\u0131klar, TMS\/TFRS<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n
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