ŞEREFİYE DEĞER DÜŞÜKLÜĞÜ AÇIKLAMA GEREKLİLİKLERİ ÜZERİNE BİR İNCELEME

Şerefiyenin muhasebeleştirilmesi ve raporlanması uzun yıllardır muhasebealanın en çok tartışılan konularından biri olarak önemini korumaktadır. 2004yılında Uluslararası Muhasebe Standartları Kurulu (International AccountingStandards Board - IASB) ve Amerikan Finansal Muhasebe StandartlarıKurulu’nun (US Financial Accounting Standards Board - FASB) yakınsamaprojesinin en önemli aşamalarından biri olarak UFRS 3 İşletme BirleşmeleriStandardı yayınlanmış ve şerefiyenin muhasebeleştirilmesi ve raporlanmasıkonusunda amortisman yöntemi bırakılarak değer düşüklüğü yönteminegeçilmiştir. Yalnızca değer düşüklüğü yaklaşımı olarak da adlandırılan buyeni yöntem literatürde geniş bir şekilde tartışılagelmiştir. Bu çalışmada sözkonusu literatür gözden geçirilmekte ve elde edilen sonuçlar derlenerek buyeni yöntemin faydaları ve karşılaşılan sorunlar ortaya konmaktadır.

A REVIEW ON GOODWILL IMPAIRMENT DISCLOSURE REQUIREMENTS

Accounting and reporting of goodwill maintains its importance as one of the most controversial topics in accounting for many years. In 2004, IFRS 3 Business Combinations Standard was published as one of the most important stages of the convergence project between the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB), as a consequence the amortization method was superseded by the impairment method. This new method, also called the only impairment approach, has been widely discussed in the literature. In this study, the aforementioned literature is reviewed and the results of the studies are compiled, and the benefits and problems encountered with this new method are revealed.

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