Brand Finance 2017 Raporunda IVSC Başkanı Sir David Tweedie ve Mazars Küresel Denetim Lideri David Herbinet sırasıyla şu ifadeleri kullanmaktadır: ‘İşletme birleşmesi sonucunda satın alınan markalar bilançoda raporlanabiliyorsa, işletme içi yaratılan markaların varlıklar içerisinde raporlanmasının yasaklanmasında herhangi bir mantık yoktur’ ve ‘Markalar ve maddi olmayan duran varlıkların raporlaması konusu uygun değerleme yöntemleri ile yeniden düzenlenmelidir’. Bu ifadeler TMS 38’e yönelik açık ve net bir eleştiridir. Diğer bir deyişle, şayet raporlanan değer piyasa değerinden önemli seviyede farklılaşıyorsa finansal raporların anlamlılığından bahsedebilmek mümkün olmaz. Gerçeğe uygun değere dayalı raporlamayı amaç edinen paradigma, maddi olmayan duran varlıklar için tam olarak benimsenmemektedir. Söz konusu durum, Kararın Faydalılığı Teorisi’ne de aykırılık göstermektedir. Bu çalışmada, maddi olmayan duran varlık değerlemesinde genel kabul görmüş ve objektif yöntemlerin bulunmaması durumu kuramsal açıdan ele alınarak irdelenecektir.
Bengü, H. 2009. “Maddi Olmayan Duran Varlıklardan Marka Değerinin Ölçülmesi ve Tms 38
Göre Muhasebeleştirilerek Mali Tablolara Yansıtılması”, Journal of Commerce, 1, 63.
Deegan, C. ve M. Rankin. 1997. “The Materiality of Environmental İnformation to Users of
Annual Reports”, Accounting, Auditing & Accountability Journal, 10(4), 562-583.
Fırat, D. ve A. C. Badem. 2008. “Marka Değerleme Yöntemleri ve Marka Değerinin Mali
Tablolara Yansıtılması”, Muhasebe ve Finansman Dergisi, 38, 210-219.
Kimeli, E. K. 2017. “IFRS Adoption and Capital Markets”, Journal of Finance and Accounting,
5 (1), 19-30.
Lev, B. 2000. Intangibles: Management, Measurement, and Reporting, Brookings Institution
Press.
Mindermann, T. ve G. Brosel. 2009. “Does The Capitalization of Internally Generated Intangible
Assets According to IAS 38 Really Provide Useful Information?”, Ekonomia Menedżerska,
7-16.
Ordóñez de Pablos, P. 2004. “Measuring and Reporting Structural Capital: Lessons From
European Learning Firms”, Journal of Intellectual Capital, 5(4), 629–647.
Örten, R., H. Kaval ve A. Karapınar. 2015. Türkiye Muhasebe-Finansal Raporlama Standartları
(TMS-TFRS): Uygulama ve Yorumları, Genişletilmiş 9. Baskı, Gazi Kitabevi, Ankara.
Perera, D. ve P. Chand. 2015. “Issues In The Adoption of International Financial Reporting
Standards (IFRS) for Small and Medium-Sized Enterprises (SMES)”, Advances in
Accounting, 31(1), 165-178.
Smalt, W.S. ve J.M. McComb. 2016. “Accounting for Internally Generated Intangible Assets”,
International Journal of Accounting and Taxation, 4 (1), 1-15.
Son, D. D., N. Marriott ve P. Marriott. 2006. “Users’ Perceptions And Uses of Financial Reports
of Small and Medium Companies (Smcs) In Transitional Economies: Qualitative Evidence
From Vietnam”, Qualitative Research In Accounting & Management, 3(3), 218-235.
Staubus, G. J. 1961. A Theory of Accounting to Investors. Berkeley, University of California
Press.
Sterling, R. R. 1970. “On Theory Construction and Verification”, The Accounting Review,
45(3), 444-457.
Tuğay, O. ve T. Top. 2014. “TMS 38’e Göre Marka Değerlemesi ve Muhasebeleştirilmesi”,
Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 40, 222-228.
Van Mourik, C. 2014. “The Equity Theories and The IASB Conceptual Framework”, Accounting
in Europe”, 11(2), 219-233.
AN ASSESSMENT OF CRITICAL AND THEORETICAL DISCUSSIONS ON INTANGIBLES’ VALUATION AND REPORTING
Year 2018,
Volume: 20 - Special Issue of MODAV 15. International Conference on Accounting, 923 - 938, 27.12.2018
Sir David Tweedie, IVSC President and David Herbinet, Global Audit Leader of Mazars respectively state the followings in 2017 Report of Brand Finance: ‘If purchased brands can be put on the balance sheet, however, there is no logic in banning internally generated brands being shown as assets’ and ‘Improved financial reporting on brands and intangibles is essential and with appropriate valuation methodologies’. These expressions are strong criticism to IAS 38. In other words, if the reported value significantly differs from the market value is it is not possible to talk about the meaningfulness of financial reporting. The paradigm which aims reporting based on fair value cannot be fully adopted for intangibles. This situation is also contradictory to the Decision Usefulness Theory. In this study, lack of widely accepted and objective methods in valuation of intangibles will be evaluated and the subject will be examined from the theoretical point of view.
Bengü, H. 2009. “Maddi Olmayan Duran Varlıklardan Marka Değerinin Ölçülmesi ve Tms 38
Göre Muhasebeleştirilerek Mali Tablolara Yansıtılması”, Journal of Commerce, 1, 63.
Deegan, C. ve M. Rankin. 1997. “The Materiality of Environmental İnformation to Users of
Annual Reports”, Accounting, Auditing & Accountability Journal, 10(4), 562-583.
Fırat, D. ve A. C. Badem. 2008. “Marka Değerleme Yöntemleri ve Marka Değerinin Mali
Tablolara Yansıtılması”, Muhasebe ve Finansman Dergisi, 38, 210-219.
Kimeli, E. K. 2017. “IFRS Adoption and Capital Markets”, Journal of Finance and Accounting,
5 (1), 19-30.
Lev, B. 2000. Intangibles: Management, Measurement, and Reporting, Brookings Institution
Press.
Mindermann, T. ve G. Brosel. 2009. “Does The Capitalization of Internally Generated Intangible
Assets According to IAS 38 Really Provide Useful Information?”, Ekonomia Menedżerska,
7-16.
Ordóñez de Pablos, P. 2004. “Measuring and Reporting Structural Capital: Lessons From
European Learning Firms”, Journal of Intellectual Capital, 5(4), 629–647.
Örten, R., H. Kaval ve A. Karapınar. 2015. Türkiye Muhasebe-Finansal Raporlama Standartları
(TMS-TFRS): Uygulama ve Yorumları, Genişletilmiş 9. Baskı, Gazi Kitabevi, Ankara.
Perera, D. ve P. Chand. 2015. “Issues In The Adoption of International Financial Reporting
Standards (IFRS) for Small and Medium-Sized Enterprises (SMES)”, Advances in
Accounting, 31(1), 165-178.
Smalt, W.S. ve J.M. McComb. 2016. “Accounting for Internally Generated Intangible Assets”,
International Journal of Accounting and Taxation, 4 (1), 1-15.
Son, D. D., N. Marriott ve P. Marriott. 2006. “Users’ Perceptions And Uses of Financial Reports
of Small and Medium Companies (Smcs) In Transitional Economies: Qualitative Evidence
From Vietnam”, Qualitative Research In Accounting & Management, 3(3), 218-235.
Staubus, G. J. 1961. A Theory of Accounting to Investors. Berkeley, University of California
Press.
Sterling, R. R. 1970. “On Theory Construction and Verification”, The Accounting Review,
45(3), 444-457.
Tuğay, O. ve T. Top. 2014. “TMS 38’e Göre Marka Değerlemesi ve Muhasebeleştirilmesi”,
Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 40, 222-228.
Van Mourik, C. 2014. “The Equity Theories and The IASB Conceptual Framework”, Accounting
in Europe”, 11(2), 219-233.
Atalay, B., Okan Gökten, P., & Gökten, S. (2018). MADDİ OLMAYAN DURAN VARLIKLARIN DEĞERLEMESİ VE RAPORLANMASI ÜZERİNE ELEŞTİREL VE KURAMSAL TARTIŞMALARIN DEĞERLENDİRİLMESİ. Muhasebe Bilim Dünyası Dergisi, 20, 923-938.
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