Patent Değerlemesi ve TMS 38’e Göre Muhasebeleştirilmesi(Patent Valuation and Recognition According to TAS 38)

Abstract

Patent is an intellectual property right that gives a right to produce, use, and sell a particular asset in a particular time period and at the same time it is an intangible asset that the owner company can show it in its financial statement. The aim of this study is to show how to recognize a patent according to IAS 38 Intangible Assets and to give information about how to value a patent by using an example. As a result, it has been observed that modern valuation approaches are more consistent than the traditional valuation approaches according to the results of the analysis of the information from the example in the study.

Keywords

• patent valuation
• tas 38
• recognition of a patent