An Application Towards Evaluation of Website Costs In Terms Of Turkish Accounting Standards
Journal Name:
- Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi
Key Words:
Keywords (Original Language):
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Abstract (2. Language):
The internet that is acknowledged as the fastest way to access information has become a field providing constant communication between customers and suppliers. Goals of the businesses and their services are connected target masses via internet sites (web sites). There are a number of costs like "Planning", "Application Infrastructure Development", "Graphical Design Development" and Content Development" associated with web sites offering great convenience for commercial life. After fulfilling development of websites, "Operating" stage starts. In this study, recognition of costs of website development and operating are evaluated within the scope of "IAS 38 Intangible Assets" and "SIC D32 Intangible Assets - Website Costs". Besides, a research is conducted for applicability of given theoretical information in a business operating in certification of products and personnel, auditing, international supervision and education services field. As a result of the study, there is no important difference observed between current situation about recognition of website costs and relevant part of Turkish Financial Reporting Standards except observing capitalizing of some transactions and recording them as period costs.
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Abstract (Original Language):
Bilgiye ula§mada en hizli yol olarak kabul edilen internet, ozellikle ureticiler ve mu§teriler arasinda surekli ileti§imi saglayan bir alan haline gelmi§tir. i§letmelerin hedefleri ve hizmetleri internet siteleri (web siteleri) araciligi ile hedef kitlelere ula§abilmektedir. Ticaret hayatina buyuk kolayliklar saglayan web sitelerinin geli§tirilmesine yonelik olarak "Planlama", "Uygulama ve Altyapi Geli§tirilmesi", "Grafik Tasarim Geli§tirilmesi" ve "igerik Geli§tirilmesi" gibi farkli a§amalar soz konusu olmaktadir. Web sitesinin geli§tirilmesi i§leminin tamamlanmasinin ardindan ise "i§letim" a§amasina gegilmektedir. Bu gali§mada bir web sitesi gelistirme ve i§letim a§amalarinda gergekle§en maliyetlerin muhasebele§tirilmesi konusu "TMS 38 Maddi Olmayan Duran Varliklar" standardi ve "TMS Yorum 32 Maddi Olmayan Duran Varliklar - internet Sitesi Maliyetleri" gergevesinde degerlendirilmistir. Bununla birlikte kuramsal olarak verilen bilgilerin uygulanabilirligini ortaya koymak uzere urun ve personel belgelendirme, denetim, uluslararasi gozetim ve egitim hizmetleri alaninda faaliyet gosteren bir isletmede arastirma yapilmistir. Arastirma sonucunda web sitesi maliyetlerinin muhasebelestirilmesi asamasinda mevcut durum ve Turkiye Muhasebe Standartlari agisindan arasinda buyuk farkliliklar olmadigi, bazi islemlerin "aktiflestirilmesi" ya da "donem gideri" olarak yazilmasi konusunda farkliliklarin oldugu gozlemlenmistir.
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