THE DEVELOPMENT OF PROFIT DEFINITION WITHIN THE THEORY OF ACCOUNTING AND INVESTIGATION OF ITS PRESENTATION IN THE CURRENT FINANCIAL REPORTS AS A COMPARATIVE STUDY

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 641 - 677, 27.12.2018

Nalan Akdoğan Banu Sultanoğlu

Öz

Profit is a primary source of information when evaluating an entity’s business performance, assessing its creditworthiness and efficiency and also determining the profit distribution policy, taxation and stock prices. In this study, after the extensive definitions of profit and its elements are made within the framework of “valuation principles” and “capital and capital maintenance” in accounting theory, the new regulations that have been put into force in the new Conceptual Framework published in 2018 are explained. Also, to determine whether there is a universal application in terms of the presentation of profit and its elements, the income statements and the relevant footnotes of England, France, Germany, America, Australia, China and Turkey are examined and the findings are explained.

Anahtar Kelimeler

Profit, Operating Profit, Capital Maintenance, Revenue, Expense

KAR TANIMININ MUHASEBE KURAMINDAKİ GELİŞİMİ VE GÜNÜMÜZDE FİNANSAL RAPORLARDAKİ SUNUMUNUN KARŞILAŞTIRMALI OLARAK İNCELENMESİ

Öz

Kar, bir firmanın performansının değerlendirilmesi, kredibilitesinin saptanması, verimliliğinin ölçülmesi ve kar dağıtım politikasının kararlaştırılması, vergilendirme, hisse senedi fiyatlarının belirlenmesi gibi yanıtı aranan birçok konunun değerlendirilmesinde önemli bir göstergedir. Bu çalışmada, sermaye ve sermayenin korunması kavramları ve değerleme ilkeleri çerçevesinde kar ve unsurlarının muhasebe teorisindeki farklı yaklaşımlarına göre kapsamlı literatür tanımları yapıldıktan sonra, 2018 yılında yürürlüğe giren yeni Kavramsal Çerçeve’deki konuya ilişkin yeni düzenlemeler ortaya konulmuştur. Ayrıca, günümüzde kar ve ögelerinin gelir tablosunda ne şekilde ve hangi düzeyde raporlandığına ilişkin evrensel bir uygulamanın olup olmadığını belirlemek amacıyla, İngiltere, Fransa, Almanya, Amerika, Avustralya, Çin ve Türkiye’ye ait gelir tabloları ve dipnotları incelenmiş, elde edilen bulgular açıklanmıştır.

Anahtar Kelimeler

Kar, Faaliyet Karı, Sermayenin Korunması, Gelir, Gider

Kaynakça

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