{"id":5705,"date":"2021-10-15T13:18:08","date_gmt":"2021-10-15T13:18:08","guid":{"rendered":"https:\/\/procjenitelji.me\/procjena-vrijednosti-nematerijalne-imovine-2\/"},"modified":"2025-04-04T08:13:04","modified_gmt":"2025-04-04T08:13:04","slug":"maddi-olmayan-varliklarin-degerlemesi","status":"publish","type":"page","link":"https:\/\/procjenitelji.me\/tr\/maddi-olmayan-varliklarin-degerlemesi\/","title":{"rendered":"Maddi olmayan varl\u0131klar\u0131n de\u011ferlemesi"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.shortcode-single-image-wrap.shortcode-single-image-fdd7cb661803f4b635ef0c51a946ffc0.enable-bg-rollover .rollover i,\n.shortcode-single-image-wrap.shortcode-single-image-fdd7cb661803f4b635ef0c51a946ffc0.enable-bg-rollover .rollover-video i {\n  background: -webkit-linear-gradient();\n  background: linear-gradient();\n}\n.shortcode-single-image-wrap.shortcode-single-image-fdd7cb661803f4b635ef0c51a946ffc0 .rollover-icon {\n  font-size: 32px;\n  color: #ffffff;\n  min-width: 44px;\n  min-height: 44px;\n  line-height: 44px;\n  border-radius: 100px;\n  border-style: solid;\n  border-width: 0px;\n}\n.dt-icon-bg-on.shortcode-single-image-wrap.shortcode-single-image-fdd7cb661803f4b635ef0c51a946ffc0 .rollover-icon {\n  background: rgba(255,255,255,0.3);\n  box-shadow: none;\n}\n<\/style><div class=\"shortcode-single-image-wrap shortcode-single-image-fdd7cb661803f4b635ef0c51a946ffc0 alignnone  enable-bg-rollover dt-icon-bg-off\" style=\"margin-top:0px; margin-bottom:0px; margin-left:0px; margin-right:0px; width:3500px;\"><div class=\"shortcode-single-image\"><div class=\"fancy-media-wrap  layzr-bg\" style=\"\"><img class=\"preload-me lazy-load\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20991%20424&#39;%2F%3E\" data-src=\"https:\/\/procjenitelji.me\/wp-content\/uploads\/2022\/02\/softver-991x424.jpeg\" data-srcset=\"https:\/\/procjenitelji.me\/wp-content\/uploads\/2022\/02\/softver-991x424.jpeg 991w\" width=\"991\" height=\"424\"  data-dt-location=\"https:\/\/procjenitelji.me\/tr\/procjena-vrijednosti-nematerijalne-imovine-2\/softver\/\" style=\"\" alt=\"\" \/><\/div><\/div><\/div>[vc_column_text][\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"0\" data-end=\"230\">Maddi olmayan varl\u0131klar, modern toplumun i\u015fleyi\u015finde giderek daha \u00f6nemli bir par\u00e7a haline gelmektedir. Bunun nedeni, yeni yarat\u0131lan de\u011ferlerin giderek daha fazla bilgiyle, daha az maddi kaynaklar ve \u00fcretimdeki emekle geli\u015fmesidir.<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"232\" data-end=\"383\">Maddi olmayan varl\u0131klar\u0131n de\u011ferlemesi hizmetlerini IVS De\u011ferleme Standartlar\u0131 ve Varl\u0131k De\u011ferleme Metodolojisi Y\u00f6netmeli\u011fi&#8217;ne uygun olarak sunmaktay\u0131z.<\/p>\n<p class=\"\" style=\"text-align: justify;\" data-start=\"385\" data-end=\"577\"><strong>Maddi olmayan yat\u0131r\u0131mlar yani maddi olmayan varl\u0131klar: markalar\/ticari markalar, patentler, lisanslar, itibar (goodwill), vb. a\u015fa\u011f\u0131daki de\u011ferleme yakla\u015f\u0131mlar\u0131 kullan\u0131larak de\u011ferlendirilebilir:<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li>Maliyet Yakla\u015f\u0131m\u0131;<\/li>\n<li>Piyasa Yakla\u015f\u0131m\u0131;<\/li>\n<li>Gelir Yakla\u015f\u0131m\u0131.<\/li>\n<\/ul>\n<\/div>[vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>Maliyet yakla\u015f\u0131m\u0131,<\/strong> ikame ilkesine dayan\u0131r ve burada, makul bir al\u0131c\u0131n\u0131n belirli bir varl\u0131k i\u00e7in, de\u011ferlendirilen varl\u0131kla ayn\u0131 kullan\u0131m de\u011ferine sahip bir varl\u0131k edinmek i\u00e7in yeniden edinme maliyetinden daha y\u00fcksek bir fiyat \u00f6demeyece\u011fi varsay\u0131m\u0131na dayan\u0131l\u0131r.<\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>Pazar yakla\u015f\u0131m\u0131<\/strong>, benzer \u00f6zelliklere sahip varl\u0131klar i\u00e7in piyasa sat\u0131\u015f fiyatlar\u0131 ve\/veya teklif edilen fiyatlar\u0131n do\u011frudan kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131na veya ticari birimin piyasa de\u011ferinin kar\u015f\u0131la\u015ft\u0131r\u0131labilir ticari birimlerin piyasa de\u011feriyle kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131na dayan\u0131r.<\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>Gelir yakla\u015f\u0131m\u0131<\/strong>, beklenti ilkesine dayan\u0131r. Bu ilkeye g\u00f6re, tipik bir yat\u0131r\u0131mc\u0131\/al\u0131c\u0131 piyasada yaln\u0131zca gelecekteki nakit ak\u0131\u015flar\u0131 veya gelecekteki faydalar bekledi\u011fi varl\u0131k\/sermaye i\u00e7in yat\u0131r\u0131m yapacakt\u0131r.<\/p>\n<p>[\/vc_column_text][vc_empty_space][vc_column_text]<\/p>\n<p style=\"text-align: justify;\"><strong>Bir maddi olmayan varl\u0131k i\u00e7in hangi de\u011ferleme y\u00f6nteminin uygulanaca\u011f\u0131na karar verilmeden \u00f6nce, yetkili de\u011ferleyiciler a\u015fa\u011f\u0131daki hususlar\u0131 de\u011ferlendirir:<\/strong><\/p>\n<p>[\/vc_column_text][vc_empty_space]<div class=\"standard-arrow list-divider bullet-top\"><ul>\n<li class=\"\" data-start=\"0\" data-end=\"298\">\n<p class=\"\" style=\"text-align: justify;\" data-start=\"2\" data-end=\"298\">Yasa ve uluslararas\u0131 standartlara g\u00f6re maddi olmayan varl\u0131k tan\u0131m\u0131, ayr\u0131ca de\u011ferlendirilen varl\u0131\u011f\u0131n maddi olmayan varl\u0131k olarak tan\u0131mlan\u0131p tan\u0131mlanmad\u0131\u011f\u0131n\u0131n belirlenmesi (ayr\u0131labilirlik veya s\u00f6zle\u015fmeye dayal\u0131 veya di\u011fer yasal haklar, kontrol sa\u011flanabilirlik, yani varl\u0131ktan yararlanma olas\u0131l\u0131\u011f\u0131);<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"299\" data-end=\"450\">\n<p class=\"\" data-start=\"301\" data-end=\"450\">E\u011fer de\u011ferleme finansal raporlama amac\u0131yla yap\u0131l\u0131yorsa, Uluslararas\u0131 Muhasebe Standard\u0131 38 &#8211; Maddi Olmayan Varl\u0131klar ile uyumlu olmas\u0131 gerekmektedir;<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"451\" data-end=\"867\">\n<p class=\"\" data-start=\"453\" data-end=\"569\">Maddi olmayan varl\u0131\u011f\u0131n ait oldu\u011fu kategori ile ilgili belirleme ve ilgili kategoriye y\u00f6nelik belirlenmi\u015f metodoloji:<\/p>\n<ol data-start=\"572\" data-end=\"867\">\n<li class=\"\" data-start=\"572\" data-end=\"631\">\n<p class=\"\" data-start=\"575\" data-end=\"631\">Pazarlama ile ilgili maddi olmayan varl\u0131klar kategorisi;<\/p>\n<\/li>\n<li class=\"\" data-start=\"634\" data-end=\"696\">\n<p class=\"\" data-start=\"637\" data-end=\"696\">Kullan\u0131c\u0131lar ile ilgili maddi olmayan varl\u0131klar kategorisi;<\/p>\n<\/li>\n<li class=\"\" data-start=\"699\" data-end=\"757\">\n<p class=\"\" data-start=\"702\" data-end=\"757\">S\u00f6zle\u015fmelere dayal\u0131 maddi olmayan varl\u0131klar kategorisi;<\/p>\n<\/li>\n<li class=\"\" data-start=\"760\" data-end=\"809\">\n<p class=\"\" data-start=\"763\" data-end=\"809\">Teknolojik maddi olmayan varl\u0131klar kategorisi;<\/p>\n<\/li>\n<li class=\"\" data-start=\"812\" data-end=\"867\">\n<p class=\"\" data-start=\"815\" data-end=\"867\">Sanat ile ilgili maddi olmayan varl\u0131klar kategorisi;<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"868\" data-end=\"966\">\n<p class=\"\" data-start=\"870\" data-end=\"966\">Maddi olmayan varl\u0131\u011f\u0131n faydal\u0131 \u00f6mr\u00fc ve varl\u0131\u011f\u0131n s\u0131n\u0131rl\u0131 m\u0131 yoksa s\u0131n\u0131rs\u0131z bir \u00f6mre sahip oldu\u011fu;<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"967\" data-end=\"1062\">\n<p class=\"\" data-start=\"969\" data-end=\"1062\">De\u011ferlemesi yap\u0131lan maddi olmayan varl\u0131k ile ili\u015fkili t\u00fcm haklar, ayr\u0131cal\u0131klar veya ko\u015fullar;<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1063\" data-end=\"1153\">\n<p class=\"\" data-start=\"1065\" data-end=\"1153\">Ayn\u0131 veya benzer maddi olmayan varl\u0131klar\u0131n ticaretine dair mevcut veriler olup olmad\u0131\u011f\u0131;<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1154\" data-end=\"1361\">\n<p class=\"\" data-start=\"1156\" data-end=\"1361\">Gelecekteki ekonomik yararlar (gelirler veya maliyet tasarruflar\u0131), varl\u0131k sahibi taraf\u0131ndan bu maddi olmayan varl\u0131ktan elde edilebilecek potansiyel yararlar\u0131n riski ve bu yararlar\u0131n ger\u00e7ekle\u015fme olas\u0131l\u0131\u011f\u0131;<\/p>\n<\/li>\n<li class=\"\" style=\"text-align: justify;\" data-start=\"1362\" data-end=\"1435\">\n<p class=\"\" data-start=\"1364\" data-end=\"1435\">Maddi olmayan varl\u0131\u011f\u0131n edinim veya yarat\u0131lma maliyetleri gibi bilgiler.<\/p>\n<\/li>\n<\/ul>\n<\/div>[vc_empty_space][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_btn title=&#8221;ONLINE PRIJAVA ZA USLUGE PROCJENE VRIJEDNOSTI NEMATERIJALNE IMOVINE&#8221; color=&#8221;peacoc&#8221; align=&#8221;center&#8221; link=&#8221;url:https%3A%2F%2Fprocjenitelji.me%2Fzahtjev-za-procjenu-vrijednosti-nematerijalne-imovine%2F|title:https%3A%2F%2Fprocjenitelji.me%2Fzahtjev-za-procjenu-vrijednosti-nematerijalne-imovine%2F&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text][\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Maddi olmayan varl\u0131klar, modern toplumun i\u015fleyi\u015finde giderek daha \u00f6nemli bir par\u00e7a haline gelmektedir. Bunun nedeni, yeni yarat\u0131lan de\u011ferlerin giderek daha fazla bilgiyle, daha az maddi kaynaklar ve \u00fcretimdeki emekle geli\u015fmesidir. Maddi olmayan varl\u0131klar\u0131n de\u011ferlemesi hizmetlerini IVS De\u011ferleme Standartlar\u0131 ve Varl\u0131k De\u011ferleme Metodolojisi Y\u00f6netmeli\u011fi&#8217;ne uygun olarak sunmaktay\u0131z. Maddi olmayan yat\u0131r\u0131mlar yani maddi olmayan varl\u0131klar: markalar\/ticari&hellip;<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/pages\/5705"}],"collection":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/comments?post=5705"}],"version-history":[{"count":2,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/pages\/5705\/revisions"}],"predecessor-version":[{"id":7997,"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/pages\/5705\/revisions\/7997"}],"wp:attachment":[{"href":"https:\/\/procjenitelji.me\/tr\/wp-json\/wp\/v2\/media?parent=5705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}