ŞİRKET BİRLEŞMELERİNİN BİR PARÇASI OLARAK ELDE EDİLEN VE AKTİFLEŞTİRİLEN MADDİ OLMAYAN DURAN VARLIKLARIN DEĞERLEMESİ VE İNGİLTERE TECRÜBESİ

Uluslararası Muhasebe Standardı 38 2004 yılında önemli ölçüde değiştirilmiştir. Bu değişikliklerle standarttamaddi olmayan duran varlığın ömrü, tanımı, değerlemesi ve amortismanı hakkında bir çok yenilik getirilmiştir.Maddi olmayan duran varlıklar hakkında getirilen değişiklerin en önemlilerinden biri işletme birleşmesinin birparçası olarak elde edilen maddi olmayan duran varlığın belirtilen şartlara uygun olduğu taktirde ayrı bir kalemde gerçeğe uygun değeri ile aktifleştirilmesidir. Böylelikle bu değişikliklerle birlikte maddi olmayan duran varlıkların değerlemesi oldukça önem kazanmıştır. Bu makalede Uluslararası Değerleme Standartlarına UDS göremaddi olmayan duran varlıkların değerleme yöntemleri ve Uluslararası Finansal Raporlama Standardı’na UFRS göre işletme birleşmesinin bir parçası olarak elde edilen maddi olmayan duran varlıkların nasıl değerlemeye tabi tutulacağı araştırılmıştır. Buna ek olarak 1980’lerin ortalarında İngiltere’de işletme birleşmesinin birparçası olarak elde edilen markaların ayrı bir kalem olarak aktifleştirilmesine izin verilmesi ile ortaya çıkan durum incelenmiştir

Anahtar Kelimeler:

Maddi Olmayan Duran Varlıklar, Değerleme, Maliyet Yaklaşımı, Piyasa Yaklaşımı, Gelir Yaklaşımı

The IAS 38 has changed significantly in the year 2004. With these alterations a number of improvements arebrought with this standard concerning the economic life, description, valuation and depreciation amortization of the intangible assets. One of the most important alterations about the intangible assets is that the intangibleasset acquired as part of a business combination can be capitalized with its real value if it is in convenience withthe asserted conditions. With these changes the valuation of intangible assets has gained significant importance.In this article, the valuation methods of intangible assets according to the International Valuation Standards andhow the intangible assets acquired as part of a business combination are going to be valued according to theIFRSs are investigated. Together with these, the situation occurred in the 1980s England, when the trade marksacquired in a business combination are allowed to be capitalized as a single asset, is examined

Keywords:

Intangible Assets, Valuation, Cost Approach, Market Approach, Income Approach,

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