İşletme İçinde Oluşturulan Maddi Olmayan Duran Varlıkların Türkiye Muhasebe/Finansal Raporlama Standartlarına Göre Raporlanması
Reporting the Internally Developed Intangible Assets According to Turkish Accounting/Financial Reporting Standards

Summary/Abstract: The aim of this study is to reveal accounting principles internally developed intangible assets in the scope of Turkey Accounting/Financial Reporting Standards. Although there are many studies on intangible assets, the number of studies on internally developed intangible assets is quite limited. This study has been discussed to fill this gap in the literature. In the study, accounting principles are shown with the applications based on TAS: 38 Intangible Assets Standard. The draft chart of accounts published by the Public Oversight Accounting and Auditing Standards Authority was used for the accounts that on the accounting records. The practices were handled and resolved separately according to the "actual cost method" and "predetermined cost methods". The differences between the accounts in the draft chart of accounts and those in the uniform chart of accounts have been examined. It has been evaluated that what should be considered in accounting for which cost method. There are some differences in the reporting of expenses in research and development phases for internally developed intangible assets. If predetermined cost methods are used instead of the actual cost method, it is necessary to use difference accounts at the end of the period. It is clear in the draft chart of accounts to which account the costs incurred in the development process, including the patent costs, should be written. However, the problem of where to write the costs in question has also disappeared.

• Details
• Contents