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MADDİ OLMAYAN DURAN VARLIKLARIN TMS-38 KAPSAMINDA FİNANSAL RAPORLARDA SUNUM İLKELERİ
(PRINCIPLES FOR PRESENTATION OF INTANGIBLE FIXED ASSETS IN FINANCIAL REPORTS WITHIN THE SCOPE OF TAS-38 )

Author : Seçkin ARSLAN    
Type :
Printing Year : 2020
Number : 39
Page : 53-68


Summary
In today’s developing and constantly changing economic system, accounting transactions and applications of the enterprises along with financial reports prepared as a result of these transactions and applications must be prepared in a transparent, reliable and comparable manner in accordance with the needs and reality. Therefore, various accounting standards have been determined by conducting studies on an international scale. Within this framework, a standard (TAS-38) has been prepared for the intangible fixed assets that constitute the subject of the study. Throughout this development and change process, the diversity of financial products has been heightened. The improvement of financial markets and the sharp rise in the variety of financial products have deepened the financial markets and necessitated more rigorous and careful decisions to be made by the individuals or institutions wishing to invest. In this case, more detailed information attained by the relevant individual or institutions during the investment decisions process, the protection of their savings that is not only expected from the public authorities, the necessary consultancy services which they receive, and the effective use of Public Disclosure Platform (PDP) by regularly monitoring the enterprises whose investment instruments they own are of great importance. In this study, firstly, information about TAS-38 is presented. The determination of financial events and information according to TAS-38 and the principles on which this information is evaluated and accounted for are explained by examples. Subsequently, the footnote explanations covering the intangible fixed assets are considered by mentioning the matters regarding the footnotes that are required to be included in the financial statements.

Keywords
IFRS, Intangible Fixed Assets, TAS-38, Financial Reporting

Abstract
Bu çalışmada öncelikle TMS-38 hakkında bilgilere yer verilmiştir. TMS-38’e göre finansal nitelikteki işlemlerin ve bilgilerin tespit edilmesi, bu bilgilerin hangi esaslara göre değerlendirilip muhasebeleştirileceği, örnekler aracılığı ile açıklanmıştır. Daha sonra maddi olmayan duran varlıkların raporlanması sürecinde finansal tablolarda yer alması gereken dipnotlar ile ilgili hususlar değinilerek, maddi olmayan duran varlıkları kapsayan dipnot açıklamalarına yer verilmiştir.

Keywords
UFRS, Maddi Olmayan Duran Varlıklar, TMS-38, Finansal Raporlama

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