Satın alınan yazılımın maliyetine eklenecek ve eklenemeyecek harcamaların tespiti ile ilk muhasebeleştirme işlemi gerçekleştirilir. Daha sonra yazılımın faydalı ömrünün sınırlı mı sınırsız mı olduğuna göre itfa payı hesaplanmalıdır. Faydalı ömrün sınırsız olduğu durumlarda itfa payı ayrılmaz. Bunun tespitine dair TMS 38 standardı yorumlanmış ve uygulamadan örneklerle açıklanmaya çalışılmıştır. Satın alınan yazılımın itfası kayıt edilmeden önce üretim işlemlerinde kullanılıp kullanılmadığının incelenmesi gerekmektedir. Üretim işlemlerindeki kullanımlar geliştirme faaliyetidir ve aktifleştirilmelidir. Üretim haricindeki kullanımlar giderleştirilir. Amortisman kaydı da buna uygun şekilde kaydedilir. Yeniden değerleme konusunda neden neredeyse hiç hesaplama yapılamayacağı sebepleriyle açıklanmıştır. Değerleme yapılması gerektiğinde nasıl yapılacağı da açıklanmıştır. Tek düzen hesap planı ile Türkiye Muhasebe Standartlarının uyumu açısından konuyla ilgili bazı hesap isimleri de önerilmiştir
The first accounting record is made via determination of added and non-added costs of software purchased. Then amortization transaction must be accounted with respect to software useful life is limited or unlimited. Amortization cannot be done if the useful life of software is unlimited. In this article, it will be explained determination of useful life of software is limited or unlimited with the examples based on IAS 38. Before amortization of software purchased, it must be examine whether it is using in production period or not. Usage of software in production period is development activity and it have to be capitalize and other activities have to be expensed. Depreciation is recorded accordingly.In this article it is explained reasons of almost none revaluation. It is also explained that if revaluation is necessary, how it can be done. New account names are proposed because account names are not appropriate for concept of Turkish accounting standards.
Bölüm | Articles |
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Yazarlar | |
Yayımlanma Tarihi | 29 Haziran 2015 |
Yayımlandığı Sayı | Yıl 2015 Cilt: 2 Sayı: 2 |
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