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(The regulations of the amortisation of an intangible asset in IAS 38 and IFRS 3 and a comparison with the Turkish Tax Law) The objective of the IAS 38 (İntangible Assets) is to prescribe the accounting treatment for intangible assets.The objective of the IFRS 3 (Business Combİnation) is to specify the financial reporting by an entity when İt undertakes a business combination. According to the standard, the acquirer recognises goodvvill vvhich is subsequently tested for impairment rather than amortised.The purpose of this paper is to explain the amortisation period, the amortisation method for an intangible asset and analyse the similarities and differences betvveen the standards and Turkish Tax Law, Turkish Uniform Accounting System.
(The regulations of the amortisation of an intangible asset in IAS 38 and IFRS 3 and a comparison with the Turkish Tax Law) The objective of the IAS 38 (Intangible Assets) is to prescribe the accounting treatment for intangible assets.The objective of the IFRS 3 (Business Combination) is to specify the financial reporting by an entity when IT undertakes a business combination. According to the standard, the acquirer recognises goodvvill vvhich is subsequently tested for impairment rather than amortised.The purpose of this paper is to explain the amortisation period, the amortisation method for an intangible asset and analyze the similarities and differences betvveen the standards and Turkish Tax Law, Turkish Uniform Accounting System.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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