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Year 2015, Volume: 2 Issue: 3, 0 - 0, 29.09.2015

Abstract

Yazılım firmaları sıklıkla sipariş üzerine yazılım geliştirirler. Bu gelir türünün miktarı oldukça fazladır. Uluslararası muhasebe standartları gereği raporlama yapması gereken firmaların uyması gereken bir takım kurallar vardır. Sipariş üzerine geliştirilen yazılımların süresi bir yılı aştığı durumda “İnşaat Sözleşmeleri” standardına uygun şekilde raporlama yapmak gerekmektedir. Raporlama için üretim maliyeti bilgisine ihtiyaç vardır. Bu yüzden IFRS, AICPA ve FASB standartları karşılaştırmalı olarak incelenmiştir. Geliştirme olarak tanımlanan yazılım üretim süreçleri açıklanmıştır. Böylece geliştirme süreci ile beraber harcamaların izlenmesi sağlanabilmektedir. Detaylı bir örnek uygulayarak yazılım geliştirme süreçleri ve harcamalar ortaya konmuştur. Dönemsellik ilkesine dikkat ederek bilgi kullanıcılarına ve standartlara uygun muhasebe kayıtları yapılmıştır. 1. YAZILIM GELİŞTİRME ÇEŞİTLERİ VE SÖZLEŞME TÜRLERİ

References

  • Akbulut, A. (2012). Karşılaştırmalı TMS/TFRS-Vergi Uygulamaları ve Sonuçları, Maliye Hesap Uzmanları Derneği, Ankara, Türkiye, s.1164.
  • Atbaş, H. (2012). Kaliteli Yazılım Nasıl Geliştirilir?, Pusula Yayıncılık, İstanbul, Türkiye, s.59.
  • Bilişim-Sözlüğü. (2015). http://www.bilisimsozlugu.net/lisans%20anla%C5%9Fmas%C4%B1
  • FASB-86, (1985). Accounting For The Costs Of Computer Software To Be Sold, Leased, or Otherwise Marketed, ABD, md, www.fasb.org
  • Flanagan, P. (2004). Accounting for Software Development Costs: Appliying SOP 98-1, Christoper Technology
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  • IFRS- (IN3). Revenue from Contracts with Customers, IASB, s.6, http://www.ifrs.org Mulford ve Roberts, C. W. (2006). Capitalization of Software Development Costs: A Survey of Acounting Practices in the Software Industry, Georgia Tech Financial Analysis Lab, Atlanta, ABD, s.4. https://smartech.gatech.edu/bitstream/handle/1853/15598/FAL_ga_tech_software_dev_2006.pdf
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  • Silvia, M. (2014). IFRS 15 vs. IAS 18: Huge Change Is Here , http://www.ifrsbox.com/ifrs-15-vs-ias-18/
  • SOP 98-1, (1998). Accounting for the Costs of Computer Software Developed or Obtained for Internal Use, ABD, Md, www.aicpa.org
  • Suermann, J.-C. (2006). Bilanzierung von Software nach HGB, US-GAAP und IFRS - Integrative Analyse der Regelungen zu Ansatz, Bewertung und Umsatzrealisation von Software aus Hersteller und Anwendersicht, Julius
  • Maximilians Universität, Würzburg, Almanya, s.107,141. https://opus.bibliothek.uni- wuerzburg.de/frontdoor/deliver/index/docId/1671/file/Druckversion_Dissertation.pdf
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  • Yılmaz, G. (2007). Yazılım Mühendisliği Ders Notları, Bölüm 7-Yazılım Doğrulama ve Geçerleme, Kültür
  • Üniversitesi, İstanbul, s.3, http://web.iku.edu.tr/~gyilmaz/ Yücalar, F. (2014). Yazılım Ölçütleri - Bölüm 5 - Yazılım Emek Ölçütleri ve Kestirim Modelleri, Maltepe Üniversitesi, İstanbul, s.6.

ACCOUNTING FOR DEVELOPED SOFTWARE ON CONTRACT

Year 2015, Volume: 2 Issue: 3, 0 - 0, 29.09.2015

Abstract

Software companies often develop software by orders and get incomes. The amount of this type of income is quite high. There is some rules for companies which want to report according to international accounting standards. In cases, if duration of software develop will be more than a year, "Construction Contracts" standard is necessary to make proper reporting. For reporting, production cost information is necessary. Therefore, IFRS, AICPA and FASB standards were analyzed and compared. Production processes which is described as development has explained. Thus, development process can be monitored with expenditures. A detailed application example were revealed for the software development process and expenditure. Taking into consideration to periodicity principle, accounting records was made according to information users and standard.

References

  • Akbulut, A. (2012). Karşılaştırmalı TMS/TFRS-Vergi Uygulamaları ve Sonuçları, Maliye Hesap Uzmanları Derneği, Ankara, Türkiye, s.1164.
  • Atbaş, H. (2012). Kaliteli Yazılım Nasıl Geliştirilir?, Pusula Yayıncılık, İstanbul, Türkiye, s.59.
  • Bilişim-Sözlüğü. (2015). http://www.bilisimsozlugu.net/lisans%20anla%C5%9Fmas%C4%B1
  • FASB-86, (1985). Accounting For The Costs Of Computer Software To Be Sold, Leased, or Otherwise Marketed, ABD, md, www.fasb.org
  • Flanagan, P. (2004). Accounting for Software Development Costs: Appliying SOP 98-1, Christoper Technology
  • Consulting, s.4, www.christophertechnology.com/docs/SOP%2098-1%20+%20EITF%2000-2%20Application.pdf
  • IFRS- (IN3). Revenue from Contracts with Customers, IASB, s.6, http://www.ifrs.org Mulford ve Roberts, C. W. (2006). Capitalization of Software Development Costs: A Survey of Acounting Practices in the Software Industry, Georgia Tech Financial Analysis Lab, Atlanta, ABD, s.4. https://smartech.gatech.edu/bitstream/handle/1853/15598/FAL_ga_tech_software_dev_2006.pdf
  • Nizam, A. (2014). Yazılım Proje Yönetimi, Papatya Yayıncılık, İstanbul, Türkiye, s.39-42.
  • Örten ve vd, R. (2012). TMS ve TFRS Uygulama ve Yorumları (6. Baskı b.), Gazi Kitabevi, Ankara, Türkiye, s.120.
  • Özbilgin, İ. G. (2010, Mart 27). Yazılım Geliştirme Süreçleri ve ISO 27001 Bilgi Güvenliği Yönetim Sistemi, https://www.bilgiguvenligi.gov.tr/yazilim-guvenligi/yazilim-gelistirme-surecleri-ve-iso-27001-bilgi-guvenligi- yonetim-sistemi.html
  • PWC. (2009). Software Revenue Recognition: A User-Friendly Guide for Navigating through the Many
  • Complexities, Price of Water House Coopers, s. 159, www.pwc.com/en_US/us/cfodirect/assets/pdf/accounting- guides/pwc-revenue-recognition-march-2009.pdf
  • Silvia, M. (2014). IFRS 15 vs. IAS 18: Huge Change Is Here , http://www.ifrsbox.com/ifrs-15-vs-ias-18/
  • SOP 98-1, (1998). Accounting for the Costs of Computer Software Developed or Obtained for Internal Use, ABD, Md, www.aicpa.org
  • Suermann, J.-C. (2006). Bilanzierung von Software nach HGB, US-GAAP und IFRS - Integrative Analyse der Regelungen zu Ansatz, Bewertung und Umsatzrealisation von Software aus Hersteller und Anwendersicht, Julius
  • Maximilians Universität, Würzburg, Almanya, s.107,141. https://opus.bibliothek.uni- wuerzburg.de/frontdoor/deliver/index/docId/1671/file/Druckversion_Dissertation.pdf
  • Sumer ve Erer, H. v. (2010). Yazılımların (TMS 38'e göre) Değerlemesi, Mali Çözüm Dergisi, Sayı:98, s.39.
  • TMS- (3). Türkiye Muhasebe Standartları - İnşaat Sözleşmeleri, www.kgk.gov.tr TMS- (23). TMS- (24). TMS- (29). TMS- (30). TMS- (39). TMS- (40). TMS- (51). Türkiye Muhasebe Standartları – Maddi Olmayan Duran Varlıklar, www.kgk.gov.tr TMS- (52-53). TMS- (55). TMS- (57). Yılmaz ve Calayoglu, R. İ. (2015). Accounting for Purchased Software Based on Turkish Accounting Standards,
  • Journal of Economics, Finance and Accounting, 2(2), 181-195. doi:10.17261, www.pressacademia.org/images/documents/jefa/archives/vol_2_issue_2/04.pdf
  • Yılmaz, G. (2007). Yazılım Mühendisliği Ders Notları, Bölüm 6-Gerçekleştirim, Kültür Üniversitesi, İstanbul, s.2, http://web.iku.edu.tr/~gyilmaz/
  • Yılmaz, G. (2007). Yazılım Mühendisliği Ders Notları, Bölüm 7-Yazılım Doğrulama ve Geçerleme, Kültür
  • Üniversitesi, İstanbul, s.3, http://web.iku.edu.tr/~gyilmaz/ Yücalar, F. (2014). Yazılım Ölçütleri - Bölüm 5 - Yazılım Emek Ölçütleri ve Kestirim Modelleri, Maltepe Üniversitesi, İstanbul, s.6.
There are 22 citations in total.

Details

Journal Section Articles
Authors

Recep Yilmaz

İlker Calayoglu

Publication Date September 29, 2015
Published in Issue Year 2015 Volume: 2 Issue: 3

Cite

APA Yilmaz, R., & Calayoglu, İ. (2015). ACCOUNTING FOR DEVELOPED SOFTWARE ON CONTRACT. Journal of Economics Finance and Accounting, 2(3). https://doi.org/10.17261/Pressacademia.2015312965

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