Muhasebe
Gizli varliklar
İngilizce: hidden assets
Türkçe Tanım
Gercek piyasa degeri bilancoda kayitli defter degerini asan veya finansal tablolara hic yansitilamayan varliklardir. Gizli varliklar tutucu muhasebe politikalarindan, tamamen amortismana tabi tutulmus ancak hala uretken olan ekipmandan veya tanimlanmamis maddi olmayan degerden kaynaklanabilir. Satin almalar ve yeniden yapilandirmalarda gizli varliklarin tespiti degerlemeyi ve anlasmaya fiyatlandirmasini onemli olcude etkileyebilir.
English Definition
Assets whose true market value exceeds their recorded book value on the balance sheet, or assets that are not reflected in the financial statements at all. Hidden assets may arise from conservative accounting policies, fully depreciated but still productive equipment, or unrecognised intangible value. In acquisitions and restructurings, identifying hidden assets can significantly affect valuation and deal pricing.