Digital media,which is into every aspect of daily life, has a wider meaning than the traditionalmedia digitalisation. Common examples of newmedia include  websites such as  online newspapers,  blogs, or  wikis,  video games, and  socialmedia. New media most commonly refers to content available on-demand through the  Internet,accessible on any digital device, usually containing interactive user feedback and creative participation. Obtaining information and reprocessingand dissemination in the process. Value creationprocess consists of to obtaining information, processing and dissemination, featured of intangiblehuman capital, which are the skills, knowledge,and experience, are handled in this process withthe help of technology and they are presented ascultural objects. Internet network reaches a largenumber of people with less costly and independent of time and space, so which have given theopportunity to the emergence of new economicfield suc as especially advertising and entertainment, e-commerce, e-banking, e-publishing,e-libraries, management of internal and intercompany business processes. A large number ofbusiness continuing to make investments In orderto expand and strengthen the domain and to benefit from the opportunities of the digital world.The most important feature of these investmentare creativity and talent in the foreground, intellectual property rights are shaped by such ascopyright, license and royalty, intellectual property rights is a high share of total investment.Therefore, in this study, the measurement, valuation and recognition of the issues of intangibleassets existing in digital media investments havebeen announced in a sample and Turkey Accounting Standard 38 guidance.