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- Title
YAYINCILIK SEKTÖRÜNDE TELİF HAKLARININ MUHASEBE BOYUTU.
- Authors
GÜNGÖRMÜŞ, Ali Haydar; FIRAT, Ahmet
- Abstract
The aim of this study is to present the accounting aspect of in meabs of asserting the methods of payment, to calculate the copyright payments, and to explain the special accounts of copyright payments and fundamentals of special accounting records. Copyrights, which are of intellectual properties, hace been classified in our country in common law as part of "intangible rights". Turkish Tax Laws also generally use this concept. An enterprise can pay copyrights to an author in three different ways. These are as follows: copyrights according to the sales amount, according to the output, and according to lump sum. Different accounting records are used according to the calculation of the copyrights and the copyright occurred is recognized as periodic expense or production cost according to the expenses. While recording copyright expenses as periodic or production expenses causes a change in periodic income and loss of an enterprise, the most profitable copyright convention is that made according to the sales amount. Enterprises can generate incomes by selling the copyrights of a work they already acquired to another domestic or international company.
- Subjects
PAYMENT; LUMP sum distributions (Pensions); INTELLECTUAL property; INDUSTRIAL costs; COMMON law
- Publication
Muhasebe ve Vergi Uygulamalari Dergisi (MUVU) / Journal of Accounting & Taxation Studies (JATS), 2019, Vol 12, Issue 3, p731
- ISSN
1308-3740
- Publication type
Article
- DOI
10.29067/muvu.553933