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Brand Value on the Balance Sheet and Brand Accounting According to Turkey Accounting Standard 38

Author

Listed:
  • Berna Burcu Yılmaz

    (Çanakkale Onsekiz Mart University)

Abstract

One of the challenges for many years all over the world is whether brand value could be reflected on the balance sheet or not. The aim of this study is to determine the significance of brand value on the balance sheet and to evaluate the accounting for the transactions related to brand value in accordance with accounting standards. For this purpose, after stating legislations from all over the world and Turkey about the reflection of brand value on the balance sheet, accounting for the brand value according to Turkey Accounting Standard 38 - Intangible Assets Standard has been studied.

Suggested Citation

  • Berna Burcu Yılmaz, 2012. "Brand Value on the Balance Sheet and Brand Accounting According to Turkey Accounting Standard 38," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 27(97), pages 9-37, October.
    • Handle: RePEc:acc:malfin:v:27:y:2012:i:97:p:9-37
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