INVESTIGATION ON WITHIN TFRS 3 AND TMS 38 OF OBTAINED GOODWILL AS A RESULT OF MERGER AND BUSINESS COMBINATIONS

Abstract

Business combinations are one of the methods to apply for increase the size of businesses want to compete on an international or national scale. Business combinations have been addressed in course of TFRS 3 'Business Combinations'. As a result of the merger, the goodwill arises as an account. In the standard of TFRS 3 "Business Combinations" and TMS 38 "Intangible Assets" has been dealt with in the goodwill. In the after periods of goodwill, provisions on how to account have been dealt with in the KOBİ TFRS Section 19, KOBİ TFRS Section 27 and TMS 36 "Impairment of Assets" Standards. In the after periods of goodwill have been dealt with provisions on how to account with in the related standards about the KOBİ TFRS Section 19, KOBİ TFRS Section 27 and TMS 36 "Impairment of Assets". Also, it has been referred to the arrangements in the TFRS 3 about related consolidaiton of goodwill account in the KOBİ TFRS Section 9 Consolidated and Separate Financial Tables and "TMS 27 Consolidated and Separate Financial Tables". In this study, it is to explained the issues of goodwill located in the account group about the rapidly increasing business combinations and as a result of merger intangible assets in recent years on an international or national scale. In the first part of the study have been included the methods of used to determine the operating value in business combinations, causes, types and business combinations. In the second part, it has been explained within examples about the goodwill, the negative goodwill and accounting record of goodwill