Uluslararası Finansal Raporlama Standartlarının KOBİ’ler Açısından Değerlendirilmesi – Türkiye Uygulaması

Yıl 2017, Cilt: 16 Sayı: 2, 330 - 344, 27.04.2017

Murat Karahan Medet İğde Dilek Özbezek

https://doi.org/10.21547/jss.299362

Cited By: 1

Öz

Ulusal düzeydeki muhasebe uygulamaları ile uluslararası uygulamalar
arasındaki farklılıklar, finansal bilginin karşılaştırılmasını zorlaştırmakta,
fon toplanması sürecinde engel oluşturmakta, uluslararası işletme alım-satımı
ve birleşmelerinde zorluklar yaşanması gibi sorunlara neden olmaktadır. Bu tür
sorunların ortadan kaldırılması, farklı muhasebe uygulamalarının uyumlu hale
getirilmesi ve uluslararası düzeyde aynı muhasebe standartlarının uygulanmasını
sağlamak amacıyla Uluslararası Muhasebe Standartları Kurulu (IASB) tarafından
Uluslararası Finansal Raporlama Standartları (UFRS) yayınlanmıştır. Buna
paralel olarak Türkiye’de de Türkiye Muhasebe Standartları Kurulu (TMSK)
tarafından Türkiye Finansal Raporlama Standartları (TFRS) uyarlanmıştır.
KOBİ’ler dünya ekonomisi için vazgeçilmez bir öneme sahiptirler. KOBİ’ler
tarafından sağlanan muhasebe bilgisi de aynı öneme sahip olmalıdır.
UFRS/TFRS’lerin karmaşık ve zor anlaşılması nedeniyle finansal tablolarını
değerlendirmede zorlanan Küçük ve Orta Büyüklükteki İşletme (KOBİ)’ler için
2009 yılında KOBİ UFRS, Türkiye’de ise buna paralel olarak KOBİ TFRS’ler
yayınlanmıştır. KOBİ’ler için UFRS (a) kamuya hesap verme yükümlülüğü
bulunmayan ve (b) dış kullanıcılar için genel amaçlı finansal tablo yayımlayan
işletmelerin finansal raporlama ihtiyaçlarını karşılamak için tasarlanmıştır.
Bu çerçevede, KOBİ’ler için UFRS dünya çapında kullanılabilen küçük ve orta
büyüklükteki işletmeler için bir muhasebe standardı ifade etmektedir. Bu
nedenle çalışma, dünya çapında KOBİ’ler için UFRS’nin benimsenmesini ve
uygulanmasını değerlendirmeyi amaçlamaktadır.

Anahtar Kelimeler

Finansal raporlama, KOBİ, KOBİ’ler için UFRS

Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application

Öz

Differences between national accounting practices and international
practices make it difficult to compare financial information, create barriers
to fundraising processes, and cause difficulties in buying and selling
international businesses and mergers. International Financial Reporting
Standards (IFRS) have been issued by the International Accounting Standards
Board (IASB) in order to eliminate such problems, to harmonize different
accounting practices and to apply the same international accounting standards.
In parallel, Turkish Financial Reporting Standards (TFRS) have been adopted in
Turkey by the Turkish Accounting Standards Board (TASB). SMEs have an
indispensable prescription for the world economy. Accounting information
provided by SMEs should also have the same qualification. SME TFRSs have been
published in 2009 for SMEs and SME TFRSs for SMEs in Turkey, which are
compelled to evaluate their financial statements due to the complicated and
difficult understanding of IFRS / TFRS. IFRS for SMEs (a) is designed to meet
the financial reporting needs of businesses that do not have an obligation to
provide public accountability and (b) publish general purpose financial
statements for external users. In this framework, IFRS for SMEs represents an
accounting standard for small and medium-sized businesses that can be used
worldwide. For this reason, the study aims to evaluate the adoption and
implementation of IFRS for SMEs worldwide.

Anahtar Kelimeler

Financial reporting, SMEs, IFRS for SMEs

Kaynakça

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