Özet:

It is almost impossible to determine firm values to reflect the truth. The value of the business is determined according to the net value of the active assets. Determining the true values of businesses has been an important subject of science. The transition from the concept of firm value to the concept of intellectual capital also raises the problem of how to record the real value of the firm in accounting. The aim of our study will be to determine the methods used to determine the value of the firm, to account for the intellectual capital and to show it in the financial statements. Research will be conducted with the method of literature review and alternatives to accounting records will be presented.

Anahtar Kelimeler: