ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARININ FİNANSAL ANALİZE ETKİSİ: İMKB’YE YÖNELİK BİR ARAŞTIRMA

Yıl 2013, Cilt: 14 Sayı: 1, 10 - 26, 01.01.2013

Ali İhsan Akgün

Öz

Finansal analiz açısından finansal tablolardaki bilgilerin, finansal bilgi kullanıcılarının ihtiyaçlarını karşılayacak düzeyde doğru, anlaşılabilir ve karşılaştırılabilir olması gerekir. Finansal tablo kullanıcılarının farklı amaçları dikkate alındığında, Türkiye Muhasebe Standartları TMS ve Türkiye Finansal Raporlama Standartları TFRS uygulamaları işletmelerin finansal tablolarında ve bu tabloların finansal analizinde önemli etkilere yol açmaktadır. Çalışmada, Uluslararası Finansal Raporlama Standartları’nın IFRS İstanbul Menkul Kıymetler Borsası’na İMKB kayıtlı işletmelerin finansal tablolar analizine etkisi incelenmiştir. Çalışmada, IFRS’nın İMKB’da faaliyet gösteren işletmeler üzerinde etkisi anket aracılığıyla SSPS 19 istatistik programında faktör analizi yapılmıştır.

Anahtar Kelimeler

Uluslararası Finansal Raporlama Standartları, Finansal Analiz, Uluslararası Muhasebe

THE IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON FINANCIAL ANALYSIS: A STUDY ON IMKB ISTANBUL STOCK EXHANGE

Öz

The information in financial statements should be correct, comprehensible and comparable enough, in terms of financial analysis, to fulfill the needs of financial information users. When different purposes of financial statement users are taken into consideration, Turkish Accounting Standards TAS and Turkish Financial Reporting Standards TFRS applications have important impacts on financial statements of enterprises and the analysis of these statements. In the actual study, the impact of International Financial Reporting Standards IFRS on the financial statement analysis of enterprises registered in Istanbul Stock Exchange IMKB was examined. The study, the effect of IFRS on the enterprises registered in IMKB was examined thorough a questionnaire. Factor analysis was made on the SPSS 19 statistics program.

Anahtar Kelimeler

International Financial Reporting Standards, Financial Analysis, International Accounting

Kaynakça

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