Patent Değerlemesi ve TMS 38’e Göre Muhasebeleştirilmesi(Patent Valuation and Recognition According to TAS 38)

Patent is an intellectual property right that gives a right to produce, use, and sell a particular asset in a particular time period and at the same time it is an intangible asset that the owner company can show it in its financial statement. The aim of this study is to show how to recognize a paten...

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Bibliographic Details
Main Authors: Tolga ÇAĞLAYANSUDUR, Mahmut KARĞIN
Format: Article
Language:deu
Published: Celal Bayar University 2021-09-01
Series:Yönetim ve Ekonomi
Subjects: