TY - JOUR T1 - Dönüştürülebilir Borçlanma Araçlarındaki Saklı Türevlerin Raporlanması: TFRS ve US GAAP Karşılaştırması TT - Reporting Embedded Derivatives in Convertible Debt Instruments: Comparıson of TFRS and US GAAP AU - Kaldırım, Zeliha AU - Selvı, Yakup PY - 2025 DA - April Y2 - 2025 DO - 10.51290/dpusbe.1579151 JF - Dumlupınar Üniversitesi Sosyal Bilimler Dergisi PB - Kütahya Dumlupinar University WT - DergiPark SN - 1302-1842 SP - 137 EP - 161 IS - 84 LA - tr AB - Sermaye piyasalarındaki gelişmeler ve risk yönetimine verilen önemin giderek artmasıyla piyasalarda çok çeşitli ve karmaşık yapıda finansal araç ihraç edilmektedir. İşletmelerin çeşitli amaçlarla taraf oldukları bu finansal araçlara geleneksel türevler gömülebilmekte, finansal araca gömülen bu türevler ise, saklı türev olarak adlandırılmaktadır. Saklı türevlerin raporlanmasına ilişkin hükümler TFRS-9 ve US GAAP-ASC 815’de bulunmasına rağmen çok karmaşık ve detaylı bir süreci gerektirmektedir. Çalışmada, dönüştürülebilir borçlanma araçları özelinde saklı türevlerin raporlama hükümlerinin TFRS-9 ve US GAAP-ASC 815 kapsamında karşılaştırmalı olarak açıklanması, standartlar arasındaki farklılıkların ortaya konması ve finansal tablolara olan etkilerinin incelenmesi amaçlanmıştır. Bu bağlamda bir uygulamayla dönüştürülebilir borçlanma araçlarındaki saklı türevlerin finansal tablolara etkisi standartlar kapsamında karşılaştırmalı olarak ortaya konmuştur. Çalışma sonucunda, finansal araçlarda saklı türev bulunup bulunmaması, saklı türevlerin ana enstrümandan ayrıştırılıp ayrıştırılmaması veya enstürmanın başlangıçta “Gerçeğe Uygun Değer Farkı Kâr veya Zarara Yansıtılan Finansal Yükümlülük” olarak sınıflandırılmasının işletmelerin dönem kâr veya zararı ile varlık, borç ve özkaynak yapılarını önemli ölçüde değiştirdiği tespit edilmiştir. KW - Saklı türev KW - Dönüştürülebilir borçlanma aracı KW - TFRS-9 KW - US GAAP–ASC 815 N2 - With developments in capital markets and the growing emphasis on risk management, a wide variety of complex financial instruments have been issued in the markets. Traditional derivatives can be embedded in financial instruments that businesses use for various purposes, and these derivatives are referred to as embedded derivatives. Although the provisions for reporting embedded derivatives are outlined in TFRS-9 and US GAAP-ASC 815, the process is highly complex and detailed. The aim of the study is to comparatively explain the reporting provisions for embedded derivatives in convertible debt instruments within the scope of TFRS-9 and US GAAP-ASC 815, to highlight the differences between these standards, and to examine their impact on financial statements. In this context, the impact of embedded derivatives in convertible debt instruments on financial statements has been comparatively analyzed within the framework of the standards through an applied example. The study concluded that the presence of embedded derivatives in financial instruments, their separation from the main instrument, or the initial classification of the instrument as 'Financial Liability at Fair Value Through Profit or Loss' significantly affects the period's profit or loss as well as the asset, debt and equity structures of companies. CR - Abdel-Khalik, A. R. (2014). Accounting for risk, hedging & complex contracts. New York: Routledge. CR - Abdel-Khalik, A. R. (2019). Failing faithful representations of financial statements: Issues in reporting financial ınstruments, ABACUS, 55(4), 676-708. CR - Abdel-Khalik, A. R. (2023). Do Sustainability-Linked Notes have Embedded Derivatives? Erişim Adresi: https://ssrn.com/abstract=4565685. CR - BDO (2019). 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