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WEB SİTESİ MALİYETLERİNİN MUHASEBELEŞTİRİLMESİ

Authors: Alagöz, Ali;

WEB SİTESİ MALİYETLERİNİN MUHASEBELEŞTİRİLMESİ

Abstract

Günlük hayatın her alanına giren internet, iletişimden araştırmaya, alışverişten reklama her alanda yerini almış, ticaretin ve pazarlamanın vazgeçilmez unsurlarından biri haline gelmiştir. İnternet kullanıcı sayısının hızla artması, iletişim altyapısının güçlenmesi ve güvenlik konularındaki endişeleri, büyük oranda ortadan kaldıran yazılımların geliştirilmesi elektronik ticaretin gelişimini de hızlandırmıştır. Bu çalışmada firmaların web sitesi oluşturma maliyetleri ile bu maliyetlerin Türkiye Muhasebe Standartları, İngiltere Muhasebe Standartları Kurulu( ASB) ve Finansal Muhasebe Standartları Kurulu(FASB)’a göre muhasebeleştirmesi konusu ele alınacaktır.

Country
Turkey
Related Organizations
Keywords

Turkish Accounting Standards, Web Sitesi, Websites, E-Commerce, E-Ticaret, Türkiye Muhasebe Standartları

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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green