ENDONEZYA’DAKİ VE TÜRKİYE’DEKİ UFRS UYGULAMASI: BİR LİTERATÜR İNCELEMESİ

Abstract

Bu çalışmanın amacı, Uluslararası Finansal Raporlama Standartlarının (UFRS) Türkiye ve Endonezya’da benimsenmesini etkileyen belirleyicilere ilişkin olarak literatür taraması yöntemini kullanarak her iki ülkede de uygulanması ve zorluklarının tespit edilmesidir. Küreselleşmenin yaygınlaşması ve gelişen teknoloji ile dünyanın küçülmesi işletmeleri de etkilemiştir. İşletmeler küresel iş yatırımının önündeki engeli en aza indirmek için IFRS geliştirme hedefini öncelikleri arasına almıştır. Küresel yatırımı yaygınlaştırmak için küresel yatırımın önündeki engellerin azaltılabilmesi için uluslararası yatırımcılar tarafından uluslararası düzeyde kabul edilen uluslararası standartlarının önemi anlaşılmıştır. Ülkelerin sözleşme tarafları ve uluslararası ilişkilere ilişkin anlaşmaları ile ilgili kendi hukuk sistemi ve ekonomik sorunları olmasından kaynaklı UFRS’nın uygulanması kolay olmamaktadır. Bu sebeple standartlar ülkelerdeki UFRS’den sorumlu yetkili merciler tarafıından ülkelerin kendi mevzuatlarına uygun bir şekilde uygulamaktadır. Bu kapsamda Endonezya ve Türkiye’de UFRS uygulamalarındaki literatür çalışmaları incelenmekte ve UFRS uygulamalarındaki farklılıklar tespit edilmeye çalışılmaktadır. Çalışmanın bulgusu olarak Endonezya'da UFRS-14 Düzenlemeye Dayalı Erteleme Hesapları’nın uygulanamadığı tespit edilmiştir. UFRS 14, Endonezya yasaları tarafından UFRS 14'te düzenlenen işlemlere yasal olarak izin verilmediğinden Endonezya'da uygulanamaz. Bu yasa, devletin su, doğal gaz, elektrik ve diğer devlet doğal kaynakları gibi doğal kaynakları kamuya ait bir şirkette toplum yararına yönetmekten tamamen sorumlu olduğunu belirtir. Ayrıca, UFRS 14'ün Endonezya'da uygulanamamasının etkisi, UFRS 1'in Endonezya'da da uygulanmamasına neden olduğu tespit edilmiştir. Çünkü UFRS 1'in uygulanmasının temeli, UFRS 14 dahil tüm UFRS'lerin tam olarak uygulanmasıdır. Bu durum UFRS'yi tam olarak uygulamayan ülkeler arasına Endonezya'yı gruba dahil eder. Diğer taraftan her iki ülkedeki düzenlemelerden/yasalardan kaynaklanan engeller ve farklılıklarından dolayı yetkili mevzuatlarca standartlar revize edilerek uygulamaya geçildiği tespit edilmiştir.

Keywords

• Endonezya Muhasebe Standardı
• Raporlama Kalitesi
• Türkiye Muhasebe Standardı
• UFRS
• Ülke Düzenlemeleri

IFRS IMPLEMENTATION IN INDONESIA AND TURKEY: A LITERATURE REVIEW

Abstract

The aim of this study is to apply the International Financial Reporting Standards (IFRS) in both countries by using the literature review method regarding the determinants affecting the adoption in Turkey and Indonesia and to identify the difficulties. The spread of globalization and the shrinking of the world with developing technology have also affected businesses. Businesses have prioritized the IFRS development target to minimize the barrier to global business investment. The importance of international standards accepted by international investors at the international level has been understood in order to reduce the barriers to global investment in order to expand global investment. The implementation of IFRS is not easy because countries have their own legal system and economic problems related to the contracting parties and international relations agreements. For this reason, the standards are implemented by the competent authorities responsible for IFRS in the countries in accordance with their own legislation. In this context, literature studies on IFRS applications in Indonesia and Turkey are examined and differences in IFRS applications are tried to be determined. As a finding of the study, it was determined that IFRS-14 Regulatory Deferral Calculations could not be applied in Indonesia. IFRS 14 is not applicable in Indonesia as transactions regulated in IFRS 14 are not legally permitted by Indonesian law. This law states that the government is fully responsible for managing natural resources such as water, natural gas, electricity and other government natural resources in a publicly owned company for the benefit of society. Also, the impact of IFRS 14 not being applied in Indonesia results in IFRS 1 not being applied in Indonesia as well, because the basis for applying IFRS 1 is the full application of all IFRSs, including IFRS 14. This includes Indonesia in the group. Countries that have not fully implemented IFRS. This is what makes IFRS implementation different in Indonesia and Turkey, both of which have legal background/laws in their respective countries. On the other hand, it has been determined that the standards have been revised and implemented by the authorized legislation due to the obstacles and differences arising from the regulations/laws in both countries.

Keywords

• Indonesia Accounting Standard
• Reporting Quality
• Turkey Accounting Standard
• IFRS
• Country Regulations

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