期刊名称：International Journal of Eurasia Social Sciences
印刷版ISSN：2146-1961
出版年度：2020
卷号：39
页码：53-68
出版社：Avrasya Değerler Eğitimi Derneği
摘要：In today’s developing and constantly changing economic system, accounting transactions and applications of the enterprises along with financial reports prepared as a result of these transactions and applications must be prepared in a transparent, reliable and comparable manner in accordance with the needs and reality. Throughout this development and change process, the diversity of financial products has been heightened. The improvement of financial markets and the sharp rise in the variety of financial products have deepened the financial markets and necessitated more rigorous and careful decisions to be made by the individuals or institutions wishing to invest. This study entitled “Principles of Presentation of Intangible Assets in Financial Statements” was conducted within a theoretical aspect. The explanations and features of TAS-38 are explained through appropriate examples. The determination of financial events and information according to TAS-38 and the principles on which this information is evaluated and accounted for are explained by examples. Subsequently, the footnote explanations covering the intangible fixed assets are considered by mentioning the matters regarding the footnotes that are required to be included in the financial statements.
