KOBİ'lerde Entelektüel Sermayenin İşletme Performansına Etkisi

Yıl 2007, Cilt: 12 Sayı: 3, 121 - 146, 01.09.2007

  Yrd.Doç.Dr.İsa İpçioğlu

Öz

Anahtar Kelimeler

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TÜRKİYE MUHASEBE STANDARTLARINA GÖRE İNTERNET SİTESİ MALİYETLERİNİN MUHASEBELEŞTİRİLMESİ

Öz

Bu çalışmada internet sitesinin kurulum maliyetleri ile bu maliyetlerin muhasebeleştirileceği anlatılmaya çalışılmıştır. Bir internet sitesinin kurulum aşamasında oluşan maliyetler, maliyet unsurlarının özelliklerine göre farklılıklar göstermektedir. Bazı maliyetler direkt gider olarak kaydedilirken, bazı maliyetlerin ise maddi duran varlık veya maddi olmayan duran varlık olarak aktifleştirilmesi gerekmektedir. Aktifleştirilen bu maliyetlerin dönem sonlarında da Türkiye Muhasebe Standartları’na göre değerlemesinin yapılması gerekmektedir

Anahtar Kelimeler

İnternet Sitesi, Maddi Duran Varlıklar, Maddi Olmayan Duran Varlıklar, Türkiye Muhasebe Standartları

Kaynakça

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