Özet:

One of the important areas of the energy sector is coal mining. The economic state enterprises operating in this field; Turkish Coal Enterprises Corporation (TKİ), Turkish Hard Coal Authority (TTK) and Yeni Anadolu Madencilik ve Teknolojileri A.Ş., (which is a subsidiary of TKİ with a 16% share) institutions constitute the sample of the study. The "intangible assets" accounts, which are included in the financial records of these institutions but provide commercial benefits and privileges to the companies in question, in addition to their physical assets, are examined. The findings obtained as a result of on-site examination and research studies were evaluated in terms of VUK (Tax Procedure Law) and TMS (Turkish Accounting Standards) principles. In the 260 Rights account, which is one of the intangible assets used in the mining operations within the scope of the review; patent acquisition, security software, coal exploration license, Microsoft software license, oracle database, office software program, security software, bituminous shale fields, redemption cost of fields, teleses computer program cost, office, payroll and accounting programs, Nes, Netcad GIS and netsurf license fee etc. appears to consist of assets. According to the results of the examination, the intangible asset accounts of the said enterprises should be reconsidered and reported in the operating balance sheets with their fair values in accordance with the general communiqué on the accounting system application, the uniform chart of accounts and TMS/TFRS standards. It has been demonstrated that the information on unreported intangible asset items (intellectual capital) is meaningful in terms of ensuring that it is recorded in the footnotes of the balance sheet and interpretation of the obtained results from a financial point of view.

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