Siyaset Ekonomi ve Yönetim Araştırmaları Dergisi

Yazarlar: Seçkin GÖNEN, Göktuğ YÜCETÜRK

Konular:-

Anahtar Kelimeler:Website,Website Costs,Intangible Fixed Assets

Özet: The internet that is acknowledged as the fastest way to access information has become a field providing constant communication between customers and suppliers. Goals of the businesses and their services are connected target masses via internet sites web sites . There are a number of costs like “Planning”, “Application Infrastructure Development”, “Graphical Design Development” and Content Development” associated with web sites offering great convenience for commercial life. After fulfilling development of websites, “Operating” stage starts. In this study, recognition of costs of website development and operating are evaluated within the scope of “IAS 38 Intangible Assets” and “SIC D32 Intangible Assets – Website Costs”. Besides, a research is conducted for applicability of given theoretical information in a business operating in certification of products and personnel, auditing, international supervision and education services field. As a result of the study, there is no important difference observed between current situation about recognition of website costs and relevant part of Turkish Financial Reporting Standards except observing capitalizing of some transactions and recording them as period costs.

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