Arslan, Seçkin2024-11-072024-11-0720202146-1961https://search.trdizin.gov.tr/tr/yayin/detay/388801https://hdl.handle.net/11480/13470In today’s developing and constantly changing economic system, accounting transactions andapplications of the enterprises along with financial reports prepared as a result of thesetransactions and applications must be prepared in a transparent, reliable and comparable mannerin accordance with the needs and reality. Throughout this development and change process, thediversity of financial products has been heightened. The improvement of financial markets and thesharp rise in the variety of financial products have deepened the financial markets and necessitatedmore rigorous and careful decisions to be made by the individuals or institutions wishing to invest.This study entitled “Principles of Presentation of Intangible Assets in Financial Statements” wasconducted within a theoretical aspect. The explanations and features of TAS-38 are explainedthrough appropriate examples. The determination of financial events and information accordingto TAS-38 and the principles on which this information is evaluated and accounted for areexplained by examples. Subsequently, the footnote explanations covering the intangible fixedassets are considered by mentioning the matters regarding the footnotes that are required to beincluded in the financial statements.eninfo:eu-repo/semantics/openAccessİşletme FinansArticle11395368388801