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- Title
İŞLETMENİN MADDİ OLMAYAN DURAN VARLIKLAR ÜZERİNDEKİ KONTROLÜ: FİNANSAL RAPORLAMAYA HUKUKSAL BİR BAKIŞ.
- Authors
Çelık, Orhan; Çelık, Feyzan H. Şehıralı
- Abstract
One of the requirements to report intangible assets in the financial statements is the existence of control of the company on these assets. The concept of control can be relative easily defined in the financial reporting process. However, some significant differences can be observed in the legal practices. The goal of this study is to evaluate the regulations determining the limitation of control on intangible assets, and the departing practices of financial reporting. Special regard shall be given to the industrial property rights.
- Subjects
TURKEY; INTANGIBLE property; FINANCIAL statements; INDUSTRIAL property; CORPORATION reports; BUSINESS finance; ASSET management; BUSINESS records; BUSINESS report writing; LEGAL professions
- Publication
Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2010, Vol 10, Issue 31, p23
- ISSN
1307-6639
- Publication type
Article