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.
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.
Primary Language | Turkish |
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Journal Section | MAIN SECTION |
Authors | |
Publication Date | December 27, 2018 |
Submission Date | June 20, 2018 |
Published in Issue | Year 2018 Volume: 20 - Special Issue of MODAV 15. International Conference on Accounting |
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