CONCEPTUAL FRAMEWORKS OF IPSAS & IFRS: A COMPARATIVE STUDY

Öz

IPSASB has taken the IFRS conceptual framework as a basis while creating the conceptual framework.
Due to the fact that the establishment and operational goals and objectives between public institutions
and private sector enterprises are completely different from each other, the IFRS compliance of the
IPSAS conceptual framework initially disturbed academics and practitioners and forced them to
express their concerns on this issue. At the same time, there are doubts about the applicability of accrual
accounting in public institutions. The aim of this study is to compare the Conceptual Framework
for Financial Reporting, which forms the basis of accounting policies in IFRS, and the Conceptual
Framework for General Purpose Financial Reporting in Public Sector Enterprises, which forms the
basis of accounting policies in IPSAS, and to reveal the similarities and differences. As a result, it
is clear that IPSAS has been prepared with the aim of minimum deviation from IFRS, it also has
regulations that take into account sectoral differences. The IFRS conceptual framework was published
and entered into force earlier than IPSAS. Since IFRS has been in effect for a longer period of time, it
has been subject to updating due to the change in other standards, and therefore it has become highly
compatible with the standards. It is too early to comment on IPSAS yet.

Anahtar Kelimeler

• Governmental Accounting
• Conceptual Framework

IFRS VE IPSAS KAVRAMSAL ÇERÇEVELERİNİN KARŞILAŞTIRMALI OLARAK İNCELENMESİ

Öz

IPSASB, kavramsal çerçeveyi oluştururken, IFRS kavramsal çerçevesini esas olarak almıştır. Kamu
kuruluşları ve özel sektör işletmeleri arasındaki kuruluş ve işleyiş amaç ve hedeflerinin birbirinden
tamamen farklı olması nedeniyle IPSAS kavramsal çerçevesinin IFRS uyumu ilk zamanlar
akademisyenleri ve uygulamacıları rahatsız etmiş ve bu konudaki endişelerini dile getirmek zorunda
bırakmıştır. Aynı zamanda tahakkuk esaslı muhasebenin kamu kuruluşlarında uygulanabilirliği
konusunda da şüphe duyulmaktadır. Bu çalışmanın amacı, IFRS’lerdeki muhasebe politikalarının
temelini oluşturan Finansal Raporlamaya İlişkin Kavramsal Çerçeve ile IPSAS’lardaki muhasebe
politikalarının temelini oluşturan “Kamu Sektörü İşletmelerinde Genel Amaçlı Finansal Raporlamaya
İlişkin Kavramsal Çerçevenin karşılaştırılarak ele alınması ve benzerlikler ile farklılıkların ortaya
konmasıdır. Sonuç olarak IPSAS’ın IFRS’den minimum sapma amacıyla düzenlenmiş olduğu açıktır,
aynı zamanda sektörel farklılıkları dikkate alan düzenlemeleri de mevcuttur. IFRS kavramsal çerçevesi
IPSAS’dan daha erken bir tarihte yayınlanmış ve yürürlüğe girmiştir. IFRS daha uzun bir süredir yürürlükte olması nedeniyle diğer standartlarda meydana gelen değişiklikle sebebiyle güncellemeye
tabi olmuş ve dolayısıyla da standartlar ile son derece uyumlu bir şekil almıştır. IPSAS için henüz aynı
yorumda bulunmak için erkendir.

Anahtar Kelimeler

• Devlet Muhasebesi
• IPSAS
• IPSASB
• IFRS
• Kavramsal Çerçeve
• Governmental Accounting
• Conceptual Framework

Kaynakça

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