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MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER

Year 2006, , 113 - 130, 15.06.2006
https://doi.org/10.14783/maruoneri.677997

Abstract

Günümüzün ne olacağı önceden bilinmeyen piyasa koşullarında yatırımcılar, varlığın elde edildiği zamandaki değerinden daha ziyade karar alma anındaki değerini bilmek isterler. Dünyadaki, muhasebe standartlarını belirleyici kurumlar, sorunların incelenmesi ve ele alınmasında farklı aşamalardadır. Finansal Muhasebe Standartları Kurulu ve Uluslararası Muhasebe Standartları Kurulu halen bütün finansal varlık ve borçların bilançoya Makul Değerleri ile alınmasını ve Makul Değer kazanç veya zararların gelir tablosunda sunulmasını isteyen öneriler üzerinde çalışıyor. Makul Değer uğruna yapılan mücadele, ciddi olarak 1997 yılında başladı. Muhasebe otoriteleri, varlık ve yükümlülüklerin Makul Değerde değerlendirilmesinin tarihi maliyete göre değerlemeden daha fazla yararlı olduğunu düşünmektedir. Bununla birlikte, Makul Değer Muhasebesine karşı çıkanlar, tarihi maliyetin daha faydalı değerleme sağladığına inanırlar.

References

  • [1] Wilson, A. & Ernst&Young. (2001). Fair Value and Measurement: Where the Conflicts Lie. Balance Sheet, 9(4), 26-33.
  • [2] JWG (Financial Instruments Joint Working Group of Standard Setters). (2000). Draft Standard and Basis for Conclusions - Accounting for Financial Instruments and Similar Items. December. (http://www.iasc.org.uk/docs/ fijwg/fîjwg-l.pdf). [31.03.2005].
  • [3] Campbell, S. (2004). Ask the Expert: Fair Value Accounting and the FASB. The Financial Journalist, 16. (http://www.acsondhi.com/press/press0204.html). [25.05.2004] ,
  • [4] Coy, P. (2002). Why Economists Like Accounting Based on Market Values. Business Week, March. (http://proquest.umi.com). [05.04.2002],
  • [5] Hirst, D.E.; Hopkins, P.E. & Wahlen, J.M. (2004). Fair Values, Income Measurement, and Bank Analysts’ Risk and Valuation Judgments. The Accounting Review, 79(2), 453-472.
  • [6] Schmidt, S. (2004). Fair Value Accounting. Federal Reserve Bulletin, November 18. (http://www.bis.org/review/r041122e.pdf). [25.01.2005].
  • [7] Foster, J.M.N. & Upton, W.S. (2001). The Case for Initially Measuring Liabilities at Fair Value. Understanding The Issues, 2(1), 1-4.
  • [8] Hague, I.P.N. (2000). Fair Value, Full Information. June-July. (http//www.camagazine.com/index.cfm/ci_id/7210/la_id/ l.htm). [25.01.2005].
  • [9] Brandon, K.L. (2004). Fair Value in Financial Reporting. SIA Research Reports. V(2), 3-9. New York: Securities Industry Association.
  • [10] Türkiye Muhasebe Standartlan Kurulu. Kamuoyunun Görüşlerine Açılan Temel Muhasebe Terimleri. (http://www.tmsk.org.tr). [07.04.2005],
  • [11] Allatt, G. (2001). Fair - Value Accounting: Examining the Consequences. Balance Sheet, 9(4), 22-25.
  • [12] Nash, H. Fair Value. (http://home.sprintmail.com/ ~humphreynash/Fair_Value.htm). [07.03.2005],
  • [13] Chisnall, P. (2001). Fair Value Accounting - An Industry View. Balance Sheet, 9(1), 27-33.
  • [14] Sermaye Piyasası Kurulu. Sermaye Piyasasında Muhasebe Standartları Hakkında Tebliğ. (Seri: XI, No: 25). (http://www.spk.gov.tr/mevzuat/Doc/spkl6.doc). [02.11.2004] ,
  • [15] FASB. Proposed Statement of Financial Accounting Standards. (2004). Fair Value Measurements. June. (http://www.fasb.org/draft/edfairvaluemeasurements.pdf). [08.04.2005].
  • [16] Foster, J.M.N. & Upton, W.S. (2001). Measuring Fair Value. Understanding The Issues, 3(1), 1-6.
  • [17] Holzmann, O.J. & Robinson, T.R. (2004). Fair Value Measurements. The Journal of Corporate Accounting & Finance, 16(1), 73-75.
  • [18] Archer, S. (1997). The ASB’s Exposure Draft Statement of Principles: A Comment. Accounting and Business Research, 27(3), 229-241.
  • [19] Barth, M.E. & Landsman, W.R. (1995). Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting. Accounting Horizons, 9(4), 97-107.
  • [20] Wahlen, J.M.; Boatsman, J.R.; Herz, R.H.; Jonas, G.J.; Palepu, K.G.; Ryan, S.G.; Schipper, K.; Schrand, C.M. & Skinner, D.J. (2000). Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value. Accounting Horizons, 14(4), 501-508.
  • [21] Menelaides, S.L.; Graham, L.E. & Fischbach, G. (2003). The Auditor’s Approach to Fair Value. Journal of Accountancy, 195(6), 73-76.
  • [22] Executivecaliber (2003). Lease Training: Fair Value Measurement. November. (http://executivecaliber.ws/ systmpl/fairvaluemeasurement). [25.01.2005].
  • [23] Gürsel, Ö. (1995). Değerleme Yöntemleri. Mali Hukuk Dergisi, 57, Mayıs - Haziran, 7-15.
  • [24] King, A.M. (2003). Fair Value Accounting, Its Time Has Come and Göne. Strategic Finance, September, 55-57.
  • [25] Barth, M.E. (2000). Valuation - Based Accounting Research: Implications for Financial Reporting and Opportunities for Future Research. Accounting and Finance, 40(1), 7-31.
  • [26] Karahan, K. (2002). Uluslararası Muhasebe Standartları Kapsamında Finansal Araçların Mali Tablolarda Gösterimi ve Değerlemesine İlişkin Esaslar. Basılmamış Yeterlilik Etüdü. Sermaye Piyasası Kurulu Muhasebe Standartları Dairesi.
  • [27] Damant, D. (2003). Accounting Standards - A New Era. Balance Sheet, 11(1), 9-20.
  • [28] Isbikawa, J. (2005). A Social Science of Contemporary Value-Based Accounting: Economic Foundations of Accounting for Financial Instruments. Critical Perspective on Accounting, 16(2), 115-136.
  • [29] Hague, I.P.N & Willis, D.W. (1999). Old Price or New? CA Magazine, 132(1), 47- 56.
  • [30] Scott, M. (2004). Sea-Change in European Financial Reporting: Time to Disclose Those Embedded Derivatives. Financier Worldwide, 22, October.
  • [31] Executivecaliber. “Lease Training: Fair Value”, (http://executivecaliber.ws/sys-tmpl/fairvalue). [25.01.2005],
  • [32] Enria, A.; Cappiello, L.; Dierick, F.; Grittini, S.; Haralambous, A.; Maddaloni, A.; Molitor, P.; Pires, F. & Poloni, P. (2004). Fair Value Accounting and Financial Stability. European Central Bank Occasional Paper Series No. 13, Germany: European Central Bank.
  • [33] (2001). Shining A Light on Company Accounts. Economist, 360(8235), 53-54.
  • [34] JWG (Financial Instruments Joint Working Group of Standard Setters). (2000). Draft Standard and Basis for Conclusions - Accounting for Financial Instruments and Similar Items. December. (http://www.iasc.org.uk/docs/ fijwg/fijwg-0.pdf). [31.03.2005].
  • [35] IASB. (2004). International Accounting Standard Board Issues Exposure Draft of Proposed Amendment to IAS 39. 21 April. (http://www.iasb.org/uploaded_files/documents/ 10_130_ 2004prl0.pdf). [31.03.2005].
  • [36] IASB. (2001). Summary of IAS - 39 Financial Instruments: Recognition and Measurements. January. (http://www.iasplus.com/standard /ias39.htm). [31.03.2005].
  • [37] Hague, I.P.N. (2002). Fair Value for Financial Instruments - Where to Next?. Balance Sheet, 10(1), 8-11.
  • [38] Activeline. 39 Numaralı UMS: Finansal Enstrümanlar: Mali Tablolara Yansıtılması ve Değerlendirilmesi. (http//www.makalem.com/Search/ArticleDetails.asp?Nartıc le_id=1528). [20.01.2004],
  • [39] Damant, D. (2001). The New World Ahead: The Internationalisation of Accounting Rules. Balance Sheet, 9(1), 17-21.
  • [40] Poon, W.W. (2004). Using Fair Value Accounting for Financial Instruments. American Business Review, 22(1), 39-41.
  • [41] Casabena, P.A. (2002). Recent Accounting Standards Are Changing the Content of Corporate Financial Statements, Part I. Financial Accounting & Reporting Exchange, 22(6), 98-101.
  • [42] Conger, R.F.; Hurley, J.D. & Lowe, S.P. (2004). How Might the Presentation of Liabilities at Fair Value Have Affected the Reported Results of U.S. Property and Casualty Insurers? Fair Value of P & C Liabilities: Practical Implications. USA: The Casualty Actuarial Society.
  • [43] FASB SFAC No: 7. (2000). Using Cash Flow Information and Present Value in Accounting Measurements. February. (http://www.fasb.org/pdf/con7.pdf). [11.11.2004].
  • [44] Dickinson, G. & Liedtke, P.M. (2004). Impact of a Fair Value Financial Reporting System on Insurance Companies: A Survey. The Geneva Papers on Risk and Insurance, 29(3), 540-581.
  • [45] Gray, R.P. (2003). Research Note: Revisiting Fair Value Accounting - Measuring Commercial Banks’Liabilities. ABACUS, 39(2), 250-261.
  • [46] Nelson, K.K. (1996). Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107. The Accounting Review, 71(2), 161-182.
  • [47] Cover Story (2000). Fair Value Ruling Faces Likely Delay. Insurance Accounting, 11(35), 1-2.
  • [48] Eblıng, P. (2001). Fair Value Accounting: Breaking A Butterfly Upon A Wheel. Balance Sheet, 9(1), 22-26.
  • [49] Horton, J.G. & Macve, R.H. (2000). ‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting. May. (http://www.lse.ac.uk/collections/ accountingAndFinance/staff/macve/fıles/aarfı2fpweb.pdf). [26.01.2005].
  • [50] Jones, J.P. (1999). Present Value - Based Measurements and Fair Value. The CPA Journal, 69(10), 28-30.
  • [51] Damant, D. (2002). Financial Instruments: Fair Values and Disclosure. Balance Sheet, 10(1), 12-19.
Year 2006, , 113 - 130, 15.06.2006
https://doi.org/10.14783/maruoneri.677997

Abstract

References

  • [1] Wilson, A. & Ernst&Young. (2001). Fair Value and Measurement: Where the Conflicts Lie. Balance Sheet, 9(4), 26-33.
  • [2] JWG (Financial Instruments Joint Working Group of Standard Setters). (2000). Draft Standard and Basis for Conclusions - Accounting for Financial Instruments and Similar Items. December. (http://www.iasc.org.uk/docs/ fijwg/fîjwg-l.pdf). [31.03.2005].
  • [3] Campbell, S. (2004). Ask the Expert: Fair Value Accounting and the FASB. The Financial Journalist, 16. (http://www.acsondhi.com/press/press0204.html). [25.05.2004] ,
  • [4] Coy, P. (2002). Why Economists Like Accounting Based on Market Values. Business Week, March. (http://proquest.umi.com). [05.04.2002],
  • [5] Hirst, D.E.; Hopkins, P.E. & Wahlen, J.M. (2004). Fair Values, Income Measurement, and Bank Analysts’ Risk and Valuation Judgments. The Accounting Review, 79(2), 453-472.
  • [6] Schmidt, S. (2004). Fair Value Accounting. Federal Reserve Bulletin, November 18. (http://www.bis.org/review/r041122e.pdf). [25.01.2005].
  • [7] Foster, J.M.N. & Upton, W.S. (2001). The Case for Initially Measuring Liabilities at Fair Value. Understanding The Issues, 2(1), 1-4.
  • [8] Hague, I.P.N. (2000). Fair Value, Full Information. June-July. (http//www.camagazine.com/index.cfm/ci_id/7210/la_id/ l.htm). [25.01.2005].
  • [9] Brandon, K.L. (2004). Fair Value in Financial Reporting. SIA Research Reports. V(2), 3-9. New York: Securities Industry Association.
  • [10] Türkiye Muhasebe Standartlan Kurulu. Kamuoyunun Görüşlerine Açılan Temel Muhasebe Terimleri. (http://www.tmsk.org.tr). [07.04.2005],
  • [11] Allatt, G. (2001). Fair - Value Accounting: Examining the Consequences. Balance Sheet, 9(4), 22-25.
  • [12] Nash, H. Fair Value. (http://home.sprintmail.com/ ~humphreynash/Fair_Value.htm). [07.03.2005],
  • [13] Chisnall, P. (2001). Fair Value Accounting - An Industry View. Balance Sheet, 9(1), 27-33.
  • [14] Sermaye Piyasası Kurulu. Sermaye Piyasasında Muhasebe Standartları Hakkında Tebliğ. (Seri: XI, No: 25). (http://www.spk.gov.tr/mevzuat/Doc/spkl6.doc). [02.11.2004] ,
  • [15] FASB. Proposed Statement of Financial Accounting Standards. (2004). Fair Value Measurements. June. (http://www.fasb.org/draft/edfairvaluemeasurements.pdf). [08.04.2005].
  • [16] Foster, J.M.N. & Upton, W.S. (2001). Measuring Fair Value. Understanding The Issues, 3(1), 1-6.
  • [17] Holzmann, O.J. & Robinson, T.R. (2004). Fair Value Measurements. The Journal of Corporate Accounting & Finance, 16(1), 73-75.
  • [18] Archer, S. (1997). The ASB’s Exposure Draft Statement of Principles: A Comment. Accounting and Business Research, 27(3), 229-241.
  • [19] Barth, M.E. & Landsman, W.R. (1995). Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting. Accounting Horizons, 9(4), 97-107.
  • [20] Wahlen, J.M.; Boatsman, J.R.; Herz, R.H.; Jonas, G.J.; Palepu, K.G.; Ryan, S.G.; Schipper, K.; Schrand, C.M. & Skinner, D.J. (2000). Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value. Accounting Horizons, 14(4), 501-508.
  • [21] Menelaides, S.L.; Graham, L.E. & Fischbach, G. (2003). The Auditor’s Approach to Fair Value. Journal of Accountancy, 195(6), 73-76.
  • [22] Executivecaliber (2003). Lease Training: Fair Value Measurement. November. (http://executivecaliber.ws/ systmpl/fairvaluemeasurement). [25.01.2005].
  • [23] Gürsel, Ö. (1995). Değerleme Yöntemleri. Mali Hukuk Dergisi, 57, Mayıs - Haziran, 7-15.
  • [24] King, A.M. (2003). Fair Value Accounting, Its Time Has Come and Göne. Strategic Finance, September, 55-57.
  • [25] Barth, M.E. (2000). Valuation - Based Accounting Research: Implications for Financial Reporting and Opportunities for Future Research. Accounting and Finance, 40(1), 7-31.
  • [26] Karahan, K. (2002). Uluslararası Muhasebe Standartları Kapsamında Finansal Araçların Mali Tablolarda Gösterimi ve Değerlemesine İlişkin Esaslar. Basılmamış Yeterlilik Etüdü. Sermaye Piyasası Kurulu Muhasebe Standartları Dairesi.
  • [27] Damant, D. (2003). Accounting Standards - A New Era. Balance Sheet, 11(1), 9-20.
  • [28] Isbikawa, J. (2005). A Social Science of Contemporary Value-Based Accounting: Economic Foundations of Accounting for Financial Instruments. Critical Perspective on Accounting, 16(2), 115-136.
  • [29] Hague, I.P.N & Willis, D.W. (1999). Old Price or New? CA Magazine, 132(1), 47- 56.
  • [30] Scott, M. (2004). Sea-Change in European Financial Reporting: Time to Disclose Those Embedded Derivatives. Financier Worldwide, 22, October.
  • [31] Executivecaliber. “Lease Training: Fair Value”, (http://executivecaliber.ws/sys-tmpl/fairvalue). [25.01.2005],
  • [32] Enria, A.; Cappiello, L.; Dierick, F.; Grittini, S.; Haralambous, A.; Maddaloni, A.; Molitor, P.; Pires, F. & Poloni, P. (2004). Fair Value Accounting and Financial Stability. European Central Bank Occasional Paper Series No. 13, Germany: European Central Bank.
  • [33] (2001). Shining A Light on Company Accounts. Economist, 360(8235), 53-54.
  • [34] JWG (Financial Instruments Joint Working Group of Standard Setters). (2000). Draft Standard and Basis for Conclusions - Accounting for Financial Instruments and Similar Items. December. (http://www.iasc.org.uk/docs/ fijwg/fijwg-0.pdf). [31.03.2005].
  • [35] IASB. (2004). International Accounting Standard Board Issues Exposure Draft of Proposed Amendment to IAS 39. 21 April. (http://www.iasb.org/uploaded_files/documents/ 10_130_ 2004prl0.pdf). [31.03.2005].
  • [36] IASB. (2001). Summary of IAS - 39 Financial Instruments: Recognition and Measurements. January. (http://www.iasplus.com/standard /ias39.htm). [31.03.2005].
  • [37] Hague, I.P.N. (2002). Fair Value for Financial Instruments - Where to Next?. Balance Sheet, 10(1), 8-11.
  • [38] Activeline. 39 Numaralı UMS: Finansal Enstrümanlar: Mali Tablolara Yansıtılması ve Değerlendirilmesi. (http//www.makalem.com/Search/ArticleDetails.asp?Nartıc le_id=1528). [20.01.2004],
  • [39] Damant, D. (2001). The New World Ahead: The Internationalisation of Accounting Rules. Balance Sheet, 9(1), 17-21.
  • [40] Poon, W.W. (2004). Using Fair Value Accounting for Financial Instruments. American Business Review, 22(1), 39-41.
  • [41] Casabena, P.A. (2002). Recent Accounting Standards Are Changing the Content of Corporate Financial Statements, Part I. Financial Accounting & Reporting Exchange, 22(6), 98-101.
  • [42] Conger, R.F.; Hurley, J.D. & Lowe, S.P. (2004). How Might the Presentation of Liabilities at Fair Value Have Affected the Reported Results of U.S. Property and Casualty Insurers? Fair Value of P & C Liabilities: Practical Implications. USA: The Casualty Actuarial Society.
  • [43] FASB SFAC No: 7. (2000). Using Cash Flow Information and Present Value in Accounting Measurements. February. (http://www.fasb.org/pdf/con7.pdf). [11.11.2004].
  • [44] Dickinson, G. & Liedtke, P.M. (2004). Impact of a Fair Value Financial Reporting System on Insurance Companies: A Survey. The Geneva Papers on Risk and Insurance, 29(3), 540-581.
  • [45] Gray, R.P. (2003). Research Note: Revisiting Fair Value Accounting - Measuring Commercial Banks’Liabilities. ABACUS, 39(2), 250-261.
  • [46] Nelson, K.K. (1996). Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107. The Accounting Review, 71(2), 161-182.
  • [47] Cover Story (2000). Fair Value Ruling Faces Likely Delay. Insurance Accounting, 11(35), 1-2.
  • [48] Eblıng, P. (2001). Fair Value Accounting: Breaking A Butterfly Upon A Wheel. Balance Sheet, 9(1), 22-26.
  • [49] Horton, J.G. & Macve, R.H. (2000). ‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting. May. (http://www.lse.ac.uk/collections/ accountingAndFinance/staff/macve/fıles/aarfı2fpweb.pdf). [26.01.2005].
  • [50] Jones, J.P. (1999). Present Value - Based Measurements and Fair Value. The CPA Journal, 69(10), 28-30.
  • [51] Damant, D. (2002). Financial Instruments: Fair Values and Disclosure. Balance Sheet, 10(1), 12-19.
There are 51 citations in total.

Details

Primary Language Turkish
Journal Section Eski Sayılar
Authors

Hikmet Ulusan

Publication Date June 15, 2006
Published in Issue Year 2006

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APA Ulusan, H. (2006). MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER. Öneri Dergisi, 7(26), 113-130. https://doi.org/10.14783/maruoneri.677997

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