- Çanakkale Onsekiz Mart University
Faculty of Political Sciences
Department of Business Administration- Accounting and Finance
Office No: 107 Terzioglu Campus 17100 Çanakkale Turkey - +90 286 2180018 / 4029
- Financial Accounting, Management Accounting, Brand equity, Brand Management, Brand, Law, and 25 moreAccounting and Law, Accounting, Finance, International Accounting Standards, Brand Valuation, Marka Muhasebesi, Muhasebe Finansman, İcra ve İflas Hukuku, Strategy (Business), Banruptcy and Insolvency Law, Bankruptcy, Muhasebe, Bankruptcy Law, Hukuk, Borçlar Hukuku, Denetim, Business, Management, Cost Accounting, Asset and investment valuation, Corporate Finance, Accountancy, Auditing, Economic Law, and Economicsedit
- Dr. Berna Burcu YILMAZ is currently an associate professor in accounting. She graduated from Arı College in 1995 and... moreDr. Berna Burcu YILMAZ is currently an associate professor in accounting. She graduated
from Arı College in 1995 and Gazi University Faculty of
Economics and Administrative Sciences, Department of
Management, in 1999. She obtained her doctorate degree in Accounting and Finance from Marmara University. Her teaching and research interests lie in the fields of accounting and law relations, financial accounting, international accounting, management accounting and intellectual property rights.
Specialties: Accounting and Law Relations
Overindebtedness
Adjournment of Bankruptcy
Insolvency
Bankruptcy
Trademark Valuation
International Financial Reporting Standards
Experience:
Assoc. Prof. Dr.
Çanakkale Onsekiz Mart University
August 2015 – ......... Çanakkale, Türkiye
Faculty of Political Sciences
Department of Business Administration
Accounting and Finance
Assoc. Prof. Dr.
Çanakkale Onsekiz Mart University
January 2014 – August 2015
Faculty of Tourism
Department of Tourism Management
Accounting
Vice Dean (28/04/2014 - 31/03/2015)
Assistant Head of Department (April 2014 - August 2015)
Assist. Prof. Dr.
Çanakkale Onsekiz Mart University
October 2009 – January 2014, Canakkale, Turkey
Faculty of Tourism
Accounting
Visiting Researcher
BPP University
1 June 2013 – 31 August 2013, London, United Kingdom
School of Law
Research Assistant
Marmara University
October 2005 – October 2009, Istanbul, Turkey
Faculty of Economic and Administrative Sciences
Accounting and Finance
Research Assistant
Çanakkale Onsekiz Mart University
January 2003 – October 2005, Canakkale, Turkey
Biga Faculty of Economic and Administrative Sciences
Accounting and Financeedit
Memiş T., Yilmaz B., "Fikri Mülkiyet Hukuku Yıllığı 2012 ", Marka Değerlemesinde Uluslararası Standart: ISO 10668 Normları (International Standard on Brand Valuation: ISO 10668 Norms) , Prof.Dr. Tekin Memiş, Ed., Yetkin Yayınları, Ankara,... more
Memiş T., Yilmaz B., "Fikri Mülkiyet Hukuku Yıllığı 2012 ", Marka Değerlemesinde Uluslararası Standart: ISO 10668 Normları (International Standard on Brand Valuation: ISO 10668 Norms) , Prof.Dr. Tekin Memiş, Ed., Yetkin Yayınları, Ankara, ss.355-383, 2013
"Özet:
Bu çalışmada, marka değerlemesinde 2010 yılında ISO tarafından yayınlanmış bulunan normlar ele alınacaktır. Çalışma, ISO normlarının tanıtımı yanında, marka değerlemesi yapılırken en azından dikkat edilmesi gereken kuralları da belirlemek amacını taşımaktadır. Her marka değerlemesinde değerleme uzmanının takdiri söz konusudur. Bu nedenle marka değerlemesinin sonradan ölçülebilmesi amacıyla şeffaflığını sağlayacak raporlama ve ölçme kriterlerinin belirginliğine de makalede vurgu yapılmaktadır.
Summary:
In this study, norms for brand valuation which was published by ISO in 2010 will be discussed. Besides introduction of ISO norms, this study aims to determine minimum rules that should be considered for brand valuation. Each brand valuation includes an assessment of its appraiser. Therefore, the quality of the reporting and measurement criteria in order to ensure the transparency of the brand valuation for the purpose of re-evaluation later on is emphasised in this article.
"
"Özet:
Bu çalışmada, marka değerlemesinde 2010 yılında ISO tarafından yayınlanmış bulunan normlar ele alınacaktır. Çalışma, ISO normlarının tanıtımı yanında, marka değerlemesi yapılırken en azından dikkat edilmesi gereken kuralları da belirlemek amacını taşımaktadır. Her marka değerlemesinde değerleme uzmanının takdiri söz konusudur. Bu nedenle marka değerlemesinin sonradan ölçülebilmesi amacıyla şeffaflığını sağlayacak raporlama ve ölçme kriterlerinin belirginliğine de makalede vurgu yapılmaktadır.
Summary:
In this study, norms for brand valuation which was published by ISO in 2010 will be discussed. Besides introduction of ISO norms, this study aims to determine minimum rules that should be considered for brand valuation. Each brand valuation includes an assessment of its appraiser. Therefore, the quality of the reporting and measurement criteria in order to ensure the transparency of the brand valuation for the purpose of re-evaluation later on is emphasised in this article.
"
Research Interests:
Research Interests:
BRAND VALUE ON BALANCE SHEET AND BRAND ACCOUNTING ACCORDING TO TURKEY ACCOUNTING STANDARD 38 Abstract One of the challenges for many years all over the world is whether brand value could be reflected on the balance sheet or not. The... more
BRAND VALUE ON BALANCE SHEET AND BRAND ACCOUNTING ACCORDING TO TURKEY ACCOUNTING STANDARD 38
Abstract
One of the challenges for many years all over the world is whether brand value could be reflected on the balance sheet or not. The aim of this study is to determine the significance of brand value on the balance sheet and to evaluate the accounting for the transactions related to brand value in accordance with accounting standards. For this purpose, after stating legislations from all over the world and Turkey about the reflection of brand value on the balance sheet, accounting for the brand value according to Turkey Accounting Standard 38 - Intangible Assets Standard has been studied.
Keywords: Brand, brand value, brand accounting, Turkey Accounting Standard 38.
Abstract
One of the challenges for many years all over the world is whether brand value could be reflected on the balance sheet or not. The aim of this study is to determine the significance of brand value on the balance sheet and to evaluate the accounting for the transactions related to brand value in accordance with accounting standards. For this purpose, after stating legislations from all over the world and Turkey about the reflection of brand value on the balance sheet, accounting for the brand value according to Turkey Accounting Standard 38 - Intangible Assets Standard has been studied.
Keywords: Brand, brand value, brand accounting, Turkey Accounting Standard 38.
Research Interests:
Brand Valuation And Its Importance: An Examination With The Relief From Royalty Method ABSTRACT Valuation of the brand as a kind of intangible asset is required for many purposes. There are various kinds of methods available for the... more
Brand Valuation And Its Importance: An Examination With The Relief From Royalty Method
ABSTRACT
Valuation of the brand as a kind of intangible asset is required for many purposes. There are various kinds of methods available for the determination of brand value in the literature. In practice, it is well-known that the relief from royalty method is the most widely accepted technique. The aim of this study is to determine how to apply relief from royalty method which is one of the methods of financial brand valuation. For this purpose, a literature search was performed and the value of a hypothetical brand has been identified by applying relief from royalty method on it. As the valuation method takes into account future cash flows of the
brand, determination of accurate data is essential for achieving a healthy outcome on the implementation of this method. Because, the emergence of different brand values could be possible with different data. The investigation of the necessary data on a routine basis and creation of easily accessible databases is beneficial for the brand valuation with the relief from royalty method. Additionally, it is concluded that accounting systems
of companies should be established in a proper way for appropriate implementation of the method.
Keywords: Brand, brand value, brand valuation, relief from royalty method
ABSTRACT
Valuation of the brand as a kind of intangible asset is required for many purposes. There are various kinds of methods available for the determination of brand value in the literature. In practice, it is well-known that the relief from royalty method is the most widely accepted technique. The aim of this study is to determine how to apply relief from royalty method which is one of the methods of financial brand valuation. For this purpose, a literature search was performed and the value of a hypothetical brand has been identified by applying relief from royalty method on it. As the valuation method takes into account future cash flows of the
brand, determination of accurate data is essential for achieving a healthy outcome on the implementation of this method. Because, the emergence of different brand values could be possible with different data. The investigation of the necessary data on a routine basis and creation of easily accessible databases is beneficial for the brand valuation with the relief from royalty method. Additionally, it is concluded that accounting systems
of companies should be established in a proper way for appropriate implementation of the method.
Keywords: Brand, brand value, brand valuation, relief from royalty method
Research Interests:
Research Interests:
COMPARISON OF THE OVERINDEBTEDNESS BALANCE SHEET WITH THE ANNUAL BALANCE SHEET IN ACCORDANCE WITH ACCOUNTANCY TECHNIQUE Abstract The seemingly eternal lives of the enterprises might end because of certain factors. The responsibility... more
COMPARISON OF THE OVERINDEBTEDNESS BALANCE SHEET WITH THE ANNUAL BALANCE SHEET IN ACCORDANCE WITH ACCOUNTANCY TECHNIQUE
Abstract
The seemingly eternal lives of the enterprises might end because of certain factors. The responsibility against the creditors in the equity companies and cooperatives is limited with company/cooperative’s property holdings. Thus the legislator enacted specific regulations to protect creditors’ rights. In equity companies and cooperatives, the situation of non-meeting of debts by the property holdings is a cause of direct bankruptcy. Yet, the bankruptcy of these entities could be adjourned under specified conditions of the legislation. One of these conditions was “overindebtedness”. In order to determine this situation a special purpose balance sheet is required: Overindebtedness Balance Sheet. Here the aim is to ascertain the exact amount of company/cooperative’s property holdings. This balance sheet has different properties than the annual balance sheet which is a general purpose balance sheet.
Keywords: Balance Sheet, Overindebtedness, Overindebtedness Balance Sheet.
Abstract
The seemingly eternal lives of the enterprises might end because of certain factors. The responsibility against the creditors in the equity companies and cooperatives is limited with company/cooperative’s property holdings. Thus the legislator enacted specific regulations to protect creditors’ rights. In equity companies and cooperatives, the situation of non-meeting of debts by the property holdings is a cause of direct bankruptcy. Yet, the bankruptcy of these entities could be adjourned under specified conditions of the legislation. One of these conditions was “overindebtedness”. In order to determine this situation a special purpose balance sheet is required: Overindebtedness Balance Sheet. Here the aim is to ascertain the exact amount of company/cooperative’s property holdings. This balance sheet has different properties than the annual balance sheet which is a general purpose balance sheet.
Keywords: Balance Sheet, Overindebtedness, Overindebtedness Balance Sheet.
Research Interests:
Research Interests:
THE REHABILITATION PROJECT IN ADJOURNMENT OF BANKRUPTCY PETITION Abstract The bankruptcy of overindebted companies and cooperatives can be adjourned provided that there is hope of rehabilitation of financial condition. The hope of... more
THE REHABILITATION PROJECT IN ADJOURNMENT OF BANKRUPTCY PETITION
Abstract
The bankruptcy of overindebted companies and cooperatives can be adjourned provided that there is hope of rehabilitation of financial condition. The hope of rehabilitation of financial condition should be displayed with a rehabilitation project. In this study, we try to give information about the scope of the rehabilitation project in adjournment of bankruptcy petition in light of relevant legal regulations, the views in literature and Supreme Court of Appeals decisions.
Keywords: Overindebtedness, bankruptcy, adjournment of bankruptcy, rehabilitation project
Abstract
The bankruptcy of overindebted companies and cooperatives can be adjourned provided that there is hope of rehabilitation of financial condition. The hope of rehabilitation of financial condition should be displayed with a rehabilitation project. In this study, we try to give information about the scope of the rehabilitation project in adjournment of bankruptcy petition in light of relevant legal regulations, the views in literature and Supreme Court of Appeals decisions.
Keywords: Overindebtedness, bankruptcy, adjournment of bankruptcy, rehabilitation project
Research Interests:
"EFFECTS OF COST CONTROL IN THE OPERATIONS OF ACCOMMODATION ENTERPRISES: A RESEARCH ON FIVE STAR HOTELS OPERATING IN MARMARA REGION Abstract The purpose of this study is to determine the effects of cost control in both managerial and... more
"EFFECTS OF COST CONTROL IN THE OPERATIONS OF ACCOMMODATION ENTERPRISES: A RESEARCH ON FIVE STAR HOTELS OPERATING IN MARMARA REGION
Abstract
The purpose of this study is to determine the effects of cost control in both managerial and accounting practices of accommodation enterprises. For this purpose, survey method has been applied to the 47 five star hotels with Tourism Operations Certificate that are operating in Marmara Region, which were described by the Republic of Turkey Ministry of Culture and Tourism. According to the survey results it is concluded that accounting and cost accounting play an important role along with operating activities in providing cost control in accommodation enterprises. In this study it is identified that especially establishing effective decision making structure and internal control system, raising awareness in cost-conscious among employees, shortening of service cycle time have positive impact on providing cost control.
Keywords: Cost, Cost Control, Accommodation Enterprises
Abstract
The purpose of this study is to determine the effects of cost control in both managerial and accounting practices of accommodation enterprises. For this purpose, survey method has been applied to the 47 five star hotels with Tourism Operations Certificate that are operating in Marmara Region, which were described by the Republic of Turkey Ministry of Culture and Tourism. According to the survey results it is concluded that accounting and cost accounting play an important role along with operating activities in providing cost control in accommodation enterprises. In this study it is identified that especially establishing effective decision making structure and internal control system, raising awareness in cost-conscious among employees, shortening of service cycle time have positive impact on providing cost control.
Keywords: Cost, Cost Control, Accommodation Enterprises
Research Interests:
ABSTRACT Stakeholders are frequently required to take decisions on companies. In the course of decision making, the most tangible criteria to refer are the financial performances of those companies. The financial performance evaluation... more
ABSTRACT
Stakeholders are frequently required to take decisions on companies. In the course of decision making, the most tangible criteria to refer are the financial performances of those companies. The financial performance evaluation has become one of the most important debates for companies in today’s competitive environment. In this study we evaluated the financial performances of nine lodging companies listed in the Istanbul Stock Exchange (ISE) by using Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. We collected the data from financial statements of companies for four periods (between 2008-2011). We used the electronic archival financial statements of companies provided by ISE and applied the method by using twelve financial ratios that are frequently used in the literature. Then we evaluated company performances according to the results obtained. The results indicated that between 2008-2011, there was not a single company that steadily ranked first, that Petrokent Turizm A.S. (PKENT) was among the top three companies for four years and thus, for these periods, the company had the highest performance in terms of financial performance, and that Marmaris Altınyunus Turistik Tesisler A.S. (MAALT) had the highest performance of all its competitors in 2011.
Stakeholders are frequently required to take decisions on companies. In the course of decision making, the most tangible criteria to refer are the financial performances of those companies. The financial performance evaluation has become one of the most important debates for companies in today’s competitive environment. In this study we evaluated the financial performances of nine lodging companies listed in the Istanbul Stock Exchange (ISE) by using Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. We collected the data from financial statements of companies for four periods (between 2008-2011). We used the electronic archival financial statements of companies provided by ISE and applied the method by using twelve financial ratios that are frequently used in the literature. Then we evaluated company performances according to the results obtained. The results indicated that between 2008-2011, there was not a single company that steadily ranked first, that Petrokent Turizm A.S. (PKENT) was among the top three companies for four years and thus, for these periods, the company had the highest performance in terms of financial performance, and that Marmaris Altınyunus Turistik Tesisler A.S. (MAALT) had the highest performance of all its competitors in 2011.
Research Interests:
Determination Of Publicly Held Lodging Companies’ Accounting Policies In Turkey ABSTRACT Financial statements arise as a result of the accounting policies that were selected by the business management. Lodging enterprises have... more
Determination Of Publicly Held Lodging Companies’ Accounting Policies In Turkey
ABSTRACT
Financial statements arise as a result of the accounting policies that were selected by the business management. Lodging enterprises have numerous unique features which may affect their
accounting policies. In this study, it is aimed to determine the applied accounting policies of lodging companies which implement the Turkish Accounting and Financial Reporting Standards. For this purpose, the accounting policies of publicly held lodging companies are analyzed in terms of inventories, property, plant and equipment, revenue, the effects of changes in foreign exchange rates, borrowing costs, impairment of assets, provisions, contingent liabilities, contingent assets, intangible
assets standards and it is tried to determine the accounting policies applied. As a result, it is concluded that similar accounting policies were applied, explanations in the notes to the financial statements were not in a specific order and there were some deficiencies of notes to the financial statements in the analyzed companies.
Keywords: Accounting Policies, Accounting Standards, Lodging Companies
ABSTRACT
Financial statements arise as a result of the accounting policies that were selected by the business management. Lodging enterprises have numerous unique features which may affect their
accounting policies. In this study, it is aimed to determine the applied accounting policies of lodging companies which implement the Turkish Accounting and Financial Reporting Standards. For this purpose, the accounting policies of publicly held lodging companies are analyzed in terms of inventories, property, plant and equipment, revenue, the effects of changes in foreign exchange rates, borrowing costs, impairment of assets, provisions, contingent liabilities, contingent assets, intangible
assets standards and it is tried to determine the accounting policies applied. As a result, it is concluded that similar accounting policies were applied, explanations in the notes to the financial statements were not in a specific order and there were some deficiencies of notes to the financial statements in the analyzed companies.
Keywords: Accounting Policies, Accounting Standards, Lodging Companies