Accounting and examination in tax legislation and Turkey accounting standarts of technology transfer activitieis

In our age, with the development of globalization, technology and internet, information became widespread and information became easy to reach. Therefore, in the developing economic and technological environment, the most basic element that will help societies and businesses to achieve competitive advantages will be information production. In the context of information production, technology activities like patent, utility model, brand, design etc. will keep their significant role in countries' becoming the most important competitive power in the future as today. In addition, technology transfer activities such as patents, utility models, brands, designs, integrated topography and copyrights are being produced, commercialized and widely used, and the economic return is increasing. It is understood that with the globalization of the economy, the increase of international competition, the increasingly technological and technological activities in the global environment, it is one of the most important factors in terms of the development targets of developing countries in particular. Nowadays, in order for developing countries to be able to produce technology, they need to make good use of technology transfer activities within the country. In addition, developing countries depend on their ability to effectively use international technology transfer and technology transfer activities. In this study, concepts related to technology and technology historical development of technology transfer both in our country and in the world, technology transfer activities, technology transfer process, technology transfer methods are investigated. A fictitious case study has been developed. First of all, information about the application of the technology transfer activities and the application of the technology transfer activities were discussed via one on one interview in consultation with the leading technology centers and technology transfer offices of our country. Technology transfer activities have been examined and evaluated in terms of the tax legislation of our country and Turkey accounting and financial reporting standards. Taking advantage of the said legislation and standards, the technology transfer activities have been accounted through sample application on the basis of negotiations with TTO and Teknokent AS.