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

Yıl 2010, Sayı: 31, 23 - 40, 01.05.2010

Öz

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

Kaynakça

  • Alexander, D. Ve Archer, S. (2008). 2009: International Accounting Financial Reporting Standards Guide, Chi- cago: CCH- A Wolters Kluwer Business.
  • Arkan, S. (2009): Ticari İşletme Hukuku, Banka ve Ticaret Hukuku Enstitüsü Yayını, Ankara.
  • Brownlee, L. M. (2008). Assets & Finance: Audits and Valuation of Intellectual Property, US: Thomson West.
  • Barth, M. Ve Clinch, G. (1998). “Revalued Financial Tangible, and Intangible Assets: Associations with Share
  • Prices and Non-market-Based Value Estimates”, Journal of Accounting Research, Supplement 1998, s. 199-233.
  • Barth, M., Clement, M., Foster, G. ve Kasznik, R. (1998). “Brand Values and Capital Market Valuation”, Jour- nal of Accounting Studies, s. 41-68.
  • Berman, B. ve Woods,J. D. (2002). “Patent “Brands”: Positioning IP for Shereholder Value”, From Ideas to As- sets, Ed: Bruce Berman, USA: John Wiley&Sons, Inc., s. 211-232.
  • Brynjolfsson, E., Hitt, L. M. Ve Yang, S. (2002). “Intangible Assets: Computers and Organizational Capital”,
  • Brokings Papers on Economic Activity, Vol. 2002, No.1, s. 137-181.
  • Cravens, K. S. Ve Guilding, C. (2001). “Brand Value Accounting: An International Comparison of Perceived Ma- nagerial Implications”, Journal of International Accounting, Auditing and Taxation, Vol. 10, s. 197-221.
  • Ely, K. Ve Waymire, G. (1999). “Intangible Assets and Stock prices in the Pre-SEC Era”, Journal of Accounting
  • Research, vol. 37, Studies on credible Financial Reporting, s. 17-44. E&Y. (2009). International GAAP 2009, Volume 1, UK: John Wiley&Sons.
  • Freedman, J. Ve Power, M. (1991). “Law and Accounting: Transition and Transformation”, The Modern Law Re- view, Law and Accounitng, Vol. 54, No. 6, s. 769-791.
  • Günther, T. Ve Kriegbaum-Kling, C. (2001). “Brand Valuation and Control: An Emprical Study”, Schmalenbach
  • Business Review, Vol. 53, October, s. 263-294. Ijiri, Y. (1965). “Axioms and Structures of Conventional Accounting Measurement”, The Accounting Review, Vol. 40, No. 1, s. 36-53.
  • Ittner, C. Ve Larcker, D. (1998). “Are Nonfinancial Measures Leading Indicators of Financial Performans? An
  • Analysis of Customer Satisfaction”, Journal of Accounting Research, s. 1-35. Lev, B. ve Sougiannis, T. (1998). “The Capitalization, Amortization and Value-Relevance of R&D”, Journal of
  • Accounting and Economics, February, s. 107-138. Malkani, M. (1989). “Trademarks in the Balance Sheet”, Intellectual Property in Business, Vol. 1, Issue 1, Janu- ary, s. 13-14.
  • Mcgee, A. (1991). “the True and Fair View Debate: A Study in the Legal Regulation of Accounting”, The Mo- dern Law Review, Law and Accounting, Vol. 54, No. 6, s. 874-888.
  • Öztürk, Ö. (2008). “Türk Hukukunda Patent Verilebilirlik Şartları”, Arıkan Yayıncılık, İstanbul, s. 147 vd.
  • Pricewaterhousecoopers. (2008). IFRS Manual of Accounting 2009: Global Guide to International Financial Re- porting Standards, London: Pricewaterhousecoopers ve CCH- A Wolters Kluwer Business.
  • Srivastava, R. K., Shervani, T. A. Ve Fahey, L. (1998). “Market-Based Assets and Shareholder Value: A Frame- work for Analysis”, Journal of Marketing, Vol. 62, No. 1, s. 2-8.
  • Suluk, C. (2003). “Tasarım Hukuku”, Seçkin Yayıncılık, Ankara, s. 131 vd.
  • Şehirali, F. H. (1998). “Patent Hakkının Korunması”, Turhan Kitabevi, Ankara, s. 3 vd.
  • Ward, R. Ve Perrier, R. (1998). “Brand Valuation: The Times are a Changing”, Journal of Brand Management”, Vol. 5, No. 4, s. 283-289.
  • Wehrheim, M. (2000). “Die Bilanzierung immaterieller Vermögensgegenstände (“Intangible Assets”) nach IAS ”, DStR 2, s. 86-88.
  • Wilson, A. (1989). “The Debate on Valuing IP Rights”, Intellectual Property in Business, Vol. 1, Issue 4, July- August, s. 8-11.
  • Tekinalp, Ü. (2006). “Fikri Mülkiyet Hukuku”, Beta Yayıncılık, İstanbul, s. 1 vd.

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

Yıl 2010, Sayı: 31, 23 - 40, 01.05.2010

Öz

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

Kaynakça

  • Alexander, D. Ve Archer, S. (2008). 2009: International Accounting Financial Reporting Standards Guide, Chi- cago: CCH- A Wolters Kluwer Business.
  • Arkan, S. (2009): Ticari İşletme Hukuku, Banka ve Ticaret Hukuku Enstitüsü Yayını, Ankara.
  • Brownlee, L. M. (2008). Assets & Finance: Audits and Valuation of Intellectual Property, US: Thomson West.
  • Barth, M. Ve Clinch, G. (1998). “Revalued Financial Tangible, and Intangible Assets: Associations with Share
  • Prices and Non-market-Based Value Estimates”, Journal of Accounting Research, Supplement 1998, s. 199-233.
  • Barth, M., Clement, M., Foster, G. ve Kasznik, R. (1998). “Brand Values and Capital Market Valuation”, Jour- nal of Accounting Studies, s. 41-68.
  • Berman, B. ve Woods,J. D. (2002). “Patent “Brands”: Positioning IP for Shereholder Value”, From Ideas to As- sets, Ed: Bruce Berman, USA: John Wiley&Sons, Inc., s. 211-232.
  • Brynjolfsson, E., Hitt, L. M. Ve Yang, S. (2002). “Intangible Assets: Computers and Organizational Capital”,
  • Brokings Papers on Economic Activity, Vol. 2002, No.1, s. 137-181.
  • Cravens, K. S. Ve Guilding, C. (2001). “Brand Value Accounting: An International Comparison of Perceived Ma- nagerial Implications”, Journal of International Accounting, Auditing and Taxation, Vol. 10, s. 197-221.
  • Ely, K. Ve Waymire, G. (1999). “Intangible Assets and Stock prices in the Pre-SEC Era”, Journal of Accounting
  • Research, vol. 37, Studies on credible Financial Reporting, s. 17-44. E&Y. (2009). International GAAP 2009, Volume 1, UK: John Wiley&Sons.
  • Freedman, J. Ve Power, M. (1991). “Law and Accounting: Transition and Transformation”, The Modern Law Re- view, Law and Accounitng, Vol. 54, No. 6, s. 769-791.
  • Günther, T. Ve Kriegbaum-Kling, C. (2001). “Brand Valuation and Control: An Emprical Study”, Schmalenbach
  • Business Review, Vol. 53, October, s. 263-294. Ijiri, Y. (1965). “Axioms and Structures of Conventional Accounting Measurement”, The Accounting Review, Vol. 40, No. 1, s. 36-53.
  • Ittner, C. Ve Larcker, D. (1998). “Are Nonfinancial Measures Leading Indicators of Financial Performans? An
  • Analysis of Customer Satisfaction”, Journal of Accounting Research, s. 1-35. Lev, B. ve Sougiannis, T. (1998). “The Capitalization, Amortization and Value-Relevance of R&D”, Journal of
  • Accounting and Economics, February, s. 107-138. Malkani, M. (1989). “Trademarks in the Balance Sheet”, Intellectual Property in Business, Vol. 1, Issue 1, Janu- ary, s. 13-14.
  • Mcgee, A. (1991). “the True and Fair View Debate: A Study in the Legal Regulation of Accounting”, The Mo- dern Law Review, Law and Accounting, Vol. 54, No. 6, s. 874-888.
  • Öztürk, Ö. (2008). “Türk Hukukunda Patent Verilebilirlik Şartları”, Arıkan Yayıncılık, İstanbul, s. 147 vd.
  • Pricewaterhousecoopers. (2008). IFRS Manual of Accounting 2009: Global Guide to International Financial Re- porting Standards, London: Pricewaterhousecoopers ve CCH- A Wolters Kluwer Business.
  • Srivastava, R. K., Shervani, T. A. Ve Fahey, L. (1998). “Market-Based Assets and Shareholder Value: A Frame- work for Analysis”, Journal of Marketing, Vol. 62, No. 1, s. 2-8.
  • Suluk, C. (2003). “Tasarım Hukuku”, Seçkin Yayıncılık, Ankara, s. 131 vd.
  • Şehirali, F. H. (1998). “Patent Hakkının Korunması”, Turhan Kitabevi, Ankara, s. 3 vd.
  • Ward, R. Ve Perrier, R. (1998). “Brand Valuation: The Times are a Changing”, Journal of Brand Management”, Vol. 5, No. 4, s. 283-289.
  • Wehrheim, M. (2000). “Die Bilanzierung immaterieller Vermögensgegenstände (“Intangible Assets”) nach IAS ”, DStR 2, s. 86-88.
  • Wilson, A. (1989). “The Debate on Valuing IP Rights”, Intellectual Property in Business, Vol. 1, Issue 4, July- August, s. 8-11.
  • Tekinalp, Ü. (2006). “Fikri Mülkiyet Hukuku”, Beta Yayıncılık, İstanbul, s. 1 vd.
Toplam 28 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Orhan Çelik Bu kişi benim

Feyzan H Şehirali Çelik Bu kişi benim

Yayımlanma Tarihi 1 Mayıs 2010
Yayımlandığı Sayı Yıl 2010 Sayı: 31

Kaynak Göster

APA Çelik, O., & Çelik, F. H. Ş. (2010). İŞLETMENİN MADDİ OLMAYAN DURAN VARLIKLAR ÜZERİNDEKİ KONTROLÜ: FİNANSAL RAPORLAMAYA HUKUKSAL BİR BAKIŞ. Muhasebe Ve Denetime Bakış(31), 23-40.