The effect of intellectuel capital on balance sheet analysis and practice example for BİST informatics sector

In this sense, in the first section of study, concept of knowledge, knowledge society and knowledge economy which form the basis of intellectual capital will be analyzed. In the second section, first of all the term intangible asset will be explained and then definition, scope and elements of intellectual capital will be discussed. In the third section, measurement methods of intellectual capital will be discussed. In the fourth section, financial analysis was done and general overview was developed on statement analysis in financial analysis, and in the frame of international accounting Standard UMS-38 intellectual capital will be explained then the relation of intellectual capital with balance sheet and its effect on balance sheet will be discussed in details. In the fifth and last section, a case study about using intellectual capital in balance sheet analysis will be discussed. Within the scope of study, 2016-2018 balance sheet of 14 firms which operate in Istanbul Stock Exchange will be integrated and average sector balance sheet and income table was formed. From the mentioned tables, first of all BIST Information sector analysis pre-intellectual capital ratio analysis and common size percentage analysis were done. In the next stage, intellectual capital of the sector was calculated and finally balance sheet and incom were formed through calculated intellectual capital value, common percentage analysis and ratio analysis were done and before-after intellectual capital were compared.