%0 Journal Article
%T AN ASSESSMENT OF CRITICAL AND THEORETICAL DISCUSSIONS ON INTANGIBLES¡¯ VALUATION AND REPORTING
%A Buket ATALAY
%A P£¿nar OKAN G£¿KTEN
%A Soner G£¿KTEN
%J -
%D 2018
%X Sir David Tweedie, IVSC President and David Herbinet, Global Audit Leader of Mazars respectively state the followings in 2017 Report of Brand Finance: ¡®If purchased brands can be put on the balance sheet, however, there is no logic in banning internally generated brands being shown as assets¡¯ and ¡®Improved financial reporting on brands and intangibles is essential and with appropriate valuation methodologies¡¯. These expressions are strong criticism to IAS 38. In other words, if the reported value significantly differs from the market value is it is not possible to talk about the meaningfulness of financial reporting. The paradigm which aims reporting based on fair value cannot be fully adopted for intangibles. This situation is also contradictory to the Decision Usefulness Theory. In this study, lack of widely accepted and objective methods in valuation of intangibles will be evaluated and the subject will be examined from the theoretical point of view
%K Maddi Olmayan Duran Varl£¿klar
%K Marka De£¿eri
%K Karar£¿n Faydal£¿l£¿£¿£¿ Teorisi
%U http://dergipark.org.tr/mbdd/issue/42789/518436