İşletmenin maddi olmayan duran varlıklar üzerindeki kontrolü: Finansal raporlamaya hukuksal bir bakış

Maddi olmayan duran varlıkların finansal tablolarda raporlanabilmesi için saglanması gereken sartlardan biri maddi olmayan duran varlıklar üzerinde isletmenin kontrolünün olmasıdır. Finansal raporlama sürecinde tanımı göreli olarak kolay olan kontrolün, hukuki uygulamaları önemli ölçede farklılık göstermektedir. Maddi olmayan duran varlıklar üzerinde kontrolün sınırını belirleyen hukuki düzenlemeler ve bunların sonuçları ile finansal raporlama uygulamaları arasındaki farklılıklar bu çalısmanın içerigini olusturmaktadır. Bu çerçevede özellikle ele alınacak maddi olmayan duran varlık türü sınai haklardır.

Company's control on intangible assets: A juridical view on financial reporting

Company’s Control on Intangible Assets: A Juridical View on Financial Reporting One of the requirements to report intangible assets in the financial statements is the existence of control of the company on these assets. The concept of control can be relative easily defined in the financial reporting process. However, some significant differences can be observed in the legal practices. The goal of this study is to evaluate the regulations determining the limitation of control on intangible assets, and the departing practices of financial reporting. Special regard shall be given to the industrial property rights.

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