Abstract
Muhasebe bilimi açysyndan de?erleme, bir i?letmenin finansal tablo unsurlarynyn de?erini belirleme i?lemidir. Finansal tablo unsurlarynyn belli bir tarihteki de?erini tespit etmek amacyyla farkly de?erleme yöntemleri kullanylyr. Geleneksel muhasebe sürecinde finansal tablo unsurlarynyn belli bir tarihteki de?erini belirlemede kullanylan en temel yöntem tarihi maliyet yöntemidir. Tarihi Maliyet Yöntemi'nin finansal tablo unsurlaryny gerçe?e uygun bir ?ekilde göstermekte yetersiz kalmasy nedeniyle uluslararasy alanda Cari De?er Yöntemi'ne dayaly de?erleme yöntemleri telaffuz edilmeye ba?lanmy? ve gerçe?e uygun de?er yakla?ymyna do?ru bir yöneli? ortaya çykmy?tyr.
Abstract
Valuation in terms of accounting science is the process of as-sessing the value of financial statement components of an enterprise. Different valuation methods are used to determine the value of finan-cial statement components on a certain date. In a classical accounting process, the most basic method of assessing the value of financial statement components at a certain time is the historical cost method. Since it is insufficient to demonstrate financial statement components with fair value by historical cost method, various valuation methods based on Current Value Method has started to be discussed among international field and an orientation toward fair value approach has began.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Finance |
| Authors | |
| Publication Date | February 1, 2011 |
| Published in Issue | Year 2011 Volume: 6 Issue: 1 |