Yrd.Doç.Dr.Hayrettin USUL, Arş.Gör.Ozan ÖZDEMİR

TÜRKİYE MUHASEBE STANDARTLARINA GÖRE İNTERNET SİTESİ MALİYETLERİNİN MUHASEBELEŞTİRİLMESİ

Bu çalışmada internet sitesinin kurulum maliyetleri ile bu maliyetlerin muhasebeleştirileceği anlatılmaya çalışılmıştır. Bir internet sitesinin kurulum aşamasında oluşan maliyetler, maliyet unsurlarının özelliklerine göre farklılıklar göstermektedir. Bazı maliyetler direkt gider olarak kaydedilirken, bazı maliyetlerin ise maddi duran varlık veya maddi olmayan duran varlık olarak aktifleştirilmesi gerekmektedir. Aktifleştirilen bu maliyetlerin dönem sonlarında da Türkiye Muhasebe Standartları’na göre değerlemesinin yapılması gerekmektedir

Anahtar Kelimeler:

İnternet Sitesi, Maddi Duran Varlıklar, Maddi Olmayan Duran Varlıklar, Türkiye Muhasebe Standartları

KOBİ'lerde Entelektüel Sermayenin İşletme Performansına Etkisi

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