Due to the fast-improving communication technologies, capital and investment transactions have moved to global arena. Thus financial statements of corporations are no longer of only domestic interest but also of global creditors? and investors?. Hence a common international reporting system has been required in order to provide transparency, comparability and comprehensibility of corporate financial data.After Turkey has become a candidate country to enter European Union, new regulations have been made in the Turkish Tax Law within the context of integration to European Union and light of International Financial Reporting Standards.In this thesis, the relative differences and similarities between tangible and intangible assets which have significant share in total corporate assets and play a vital role in the assessment of corporate value are analyzed when both International Financial Reporting Standards and regulations in Turkish Tax Law are considered. Consequently, the achieved degree of correspondence of Turkish Tax Law?s latest regulations with the International Financial Reporting Standards during the integration process and any possible need for extra regulations are inquired.

Hizla gelisen iletisim teknolojileri sayesinde sermaye ve yatinm hareketleri de küresel boyuta tasinmistir. Boylece sirketlerin fmansal tablolan yerel nitelikli birer veri olmaktan cikmis, kuresel kredi kuruluslan ve yatinmcilan da ilgilendirmeye baslamistir. Bu noktada sirket mail verilerinin seffaf, karsilastinlabilinir ve anlasilabilirliginin saglanmasina yonelik kuresel alanda uluslararasi ortak bir raporlama sistemine ihtiyac duyulmusturUlkemizin Avrupa Birligi'ne aday iilke konumuna gelmesiyle, Avrupa Birligi'ne uyum sureci 9er5evesinde uluslararasi fmansal raporlama standartlan isiginda Turk Vergi Kanunu'nda yeni duzenlemelere gidilmistir.Bu 9ahsmada sirket varhklan arasinda onemli oranda yer alan ve sirket degerlerinin tespitinde belirleyici faktorler arasinda yer alan maddi ve maddi olmayan durak varhklara iliskin uluslar arasi fmansal raporlama standartlannda ve Turk Vergi Kanunu'nda yer alan duzenlemeler karsilastirmah olarak incelenmis, gorece benzerlik ve farklihklan masaya yatinlmistir. Turk Vergi Kanunu'nda yapilan son yasal degisikliklerin Avrupa Birligi'ne uyum surecinde uluslararasi fmansal raporlama standartlanna ne kadar yaklasildigi ve ek yeni duzenlemelere gerek olup olmadigi arastinlmistir.