UFRS/UMS ve AB Muhasebe Direktifinin Karşılaştırmalı Bir Değerlendirmesi: Farklılıklar, Benzerlikler ve Çatışmalar

Year 2019, Volume: 34 Issue: 3, 345 - 359, 30.09.2019

Melissa Nihal Cagle

https://doi.org/10.24988/ije.2019343849

Abstract

Uluslararası piyasaların kırılganlaşması ve piyasa düzenlemelerine duyulan güvenin sarsılması sonucunda Avrupa Komisyonu ekonomik iyileşmeyi ve sürdürülebilir büyümeyi sağlamak için kapsamlı bir önlem paketi kabul etmek zorunda kalmıştır. Finansal raporlama uyumlaştırma çalışmaları kapsamında yayınlanmış olan Muhasebe Direktifi, ülkeler arası yatırımı/finansal karşılaştırılabilirliği artırmak ve mevcut finansal sistemin güvenilir ve adil kılmak amacı ile öne sürülen yöntemlerden biridir. AB üye ülkelerin finansal tablo ve dipnotlarını kapsayan bu yasal düzenleme UFRS/UMS’den farklılık göstermektedir. Dolayısı ile bu çalışma kapsamında iki standart grubu arasında farklılıklar, benzerlikler ve çatışmalar incelenecektir.

Keywords

AB muhasebe direktifi, IFRS/IAS, karşılaştırmalı analiz, uyumlaştırma çalışmaları

A Comparative Evaluation of the IFRS/IAS and the EU Accounting Directive: Differences, Similarities and Conflicts

Abstract

With confidence in the regulation of the market severely shaken, the European Commission has had to adopt a comprehensive package of measures to bring about economic recovery and sustainable growth. One method included in the package has been the simplification of financial reporting requirements of firms. Published with the aim of harmonizing legal reporting, facilitating cross-border investment, improving financial comparability and increasing public confidence in financial/management reports by use of enhanced/consistent specific disclosures, the Accounting Directive differentiates from IFRS/IAS. With this in mind, this paper will attempt to identify differences, similarities and conflicts under both sets of standards.

Keywords

EU accounting directive, IFRS/IAS, comparative analysis, harmonization

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