İŞLETMENİN MADDİ OLMAYAN DURAN VARLIKLAR ÜZERİNDEKİ KONTROLÜ: FİNANSAL RAPORLAMAYA HUKUKSAL BİR BAKIŞ

Year 2010, Issue: 31, 23 - 40, 01.05.2010

Orhan Çelik Feyzan H Şehirali Çelik

Abstract

Maddi olmayan duran varlıkların finansal tablolarda raporlanabilmesi için sağlanması gereken şartlardan birimaddi olmayan duran varlıklar üzerinde işletmenin kontrolünün olmasıdır. Finansal raporlama sürecinde tanımıgöreli olarak kolay olan kontrolün, hukuki uygulamaları önemli ölçede farklılık göstermektedir. Maddi olmayanduran varlıklar üzerinde kontrolün sınırını belirleyen hukuki düzenlemeler ve bunların sonuçları ile finansal raporlama uygulamaları arasındaki farklılıklar bu çalışmanın içeriğini oluşturmaktadır. Bu çerçevede özellikle elealınacak maddi olmayan duran varlık türü sınai haklardır.Ahantar Kelimeler: TMS-38, Maddi olmayan duran varlıklar, Kontrol, Sınai haklar

Keywords

TMS-38, Maddi olmayan duran varlıklar, Kontrol, Sınai haklar

Company’s Control on Intangible Assets: A Juridical View on Financial Reporting

Abstract

One of the requirements to report intangible assets in the financial statements is the existence of control of thecompany on these assets. The concept of control can be relative easily defined in the financial reporting process. However, some significant differences can be observed in the legal practices. The goal of this study is toevaluate the regulations determining the limitation of control on intangible assets, and the departing practicesof financial reporting. Special regard shall be given to the industrial property rights

Keywords

IAS-38, Intangible assets, Control, Industrial Property Rights

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