Anadolu Bil Meslek Yüksekokulu Dergisi

Yazarlar: Emel BİNGÖL

Konular:Sosyal

Anahtar Kelimeler:Intangible Assets,Accounting Standards,IAS -38

Özet: The importance of intangible assets in the assets of the business in today's economic activity is increasing rapidly. Businesses providing commercial benefits, privileges winning the rights but called intangible assets without physical presence. Businesses as well as tangible assets for use in its activities this intangible resources. These are computer software, patents, copyrights, movies, import quotas, franchises, customer and supplier relationships are assets such as market share and marketing rights. of intangible assets at fair manner it has become important not subject to valuation and reporting on the financial statements. IAS 38 Intangible Assets standard, enterprises of intangible resources that are used, which ones will come to an intangible asset class, accounting, valuation, depreciation application, the next valuation regulates conditions such as impairment and renovation expenses. It made the subject of study, IAS 38 Financial Accounting for intangible assets, capitalization of expenditures made by the company to obtain the intangible rights, not subject to depreciation of these rights are statements about inventory and valuation issues.

---