ENTELEKTÜEL SERMAYENİN MUHASEBELEŞTİRİLMESİ
ACCOUNTING OF INTELLECTUAL CAPITAL

Summary/Abstract: The information, which has named the age we are living, is one of the most important things for the business. The businesses that increase competition power with the information can make decisions which direct their future. Considering the information as a vital thing in business brings new concepts. “Intellectual capital” which refers to the capital based on information is one of these concepts. Intellectual capital is a concept that appears as a result of the fact that traditional accounting reports are inadequate to measure the value of the firm. In this study, literature review of the topics definition of intellectual capital, how to measure it, and accounting transactions- was done. It was explored not only making the intellectual capital which consists of unseen existence visible; that is, opinions about measuring and accounting transaction of intellectual capital but also there isn’t an agreement in the literature about the way and method to be followed.

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