Dijital Ortamda Sanal Para ile Gerçekleştirilen E-SporFaaliyetlerinin TMS/TFRS Kapsamında Muhasebeleştirilmesineİlişkin Bir Yaklaşım

Tüm dünyada teknoloji alanında yaşanan hızlı gelişmelere paralel olarak yaygınlaşan internet kullanımı, spor alanındaki müsabakalarada yeni bir boyut kazandırmıştır. Bu bağlamda elektronik spor, kısaca e-Spor olarak da nitelendirilebilen bu faaliyet katılımcıların dijitalortamda online katılımıyla gerçekleştirilen bir spor müsabakasıdır. Dünyada yoğun ilgi gören e-Spor Türkiye’de de sayıca büyük birkullanıcı kitlesi yakalamayı başarmıştır. Ücretli e-Spor oyunlarında kullanılan ödeme seçeneklerinden birisi olarak ödemenin dijitalortamda sanal para ile gerçekleştirilmesi bu işlemlerin TMS/TFRS’ye göre kayıt altına alınmasında, Türkiye’de sanal paraya ilişkindüzenlemelerinde göz önünde bulundurulmasını zorunlu kılmaktadır. Bu bağlamda çalışmada dijital ortamda gerçekleşen e-Sporfaaliyetlerinde ödemenin sanal para ile gerçekleştirilmesi durumunda, ilgili işlemlerin TMS/TFRS’ye uygun olarak maddi olmayanduran varlıklar hesap başlığı altında değerlendirilmesi konusuna açıklık getirilmesi ve ilgili işlemlerin muhasebeleştirilmesine ilişkinörnek muhasebe kayıtlarının sunulması amaçlanmıştır.

An Approaches to Accounting of E-Sports Activities with Virtual Money in the Digital Environment within the Scope of TAS/TFRS

The use of the Internet, which has spread all over the world in parallel with the rapid developments in the field of technology, has alsogiven a new dimension to competitions in the field of sports. In this context, this activity, which can also be referred to as electronicsports, or e-sports, is a sporting competition that takes place in the digital environment with online participation of the participants. E sports, which is attracting a lot of attention in the world, has managed to capture a large user base in Turkey as well. As one of thepayment options used in paid e-sports games, payment in the digital environment with virtual money requires that these transactions beconsidered in the regulations regarding virtual money in Turkey when recording these transactions according to TAS / TFRS. In thiscontext, in this study, it is aimed to clarify the subject of evaluating the related transactions under the intangible fixed assets accountheading in accordance with TAS / TFRS and presenting sample accounting records for the accounting of the relevant transactions incase of payment made with virtual money in e-Sports activities realized in digital environment.

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