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MENKUL KIYMET BORSALARINA KAYITLI ŞİRKETLERDE IAS/IFRS’NİN KABULÜ VEYA IAS/IFRS’YE UYUM

Yıl 2005, Sayı: 15, 9 - 30, 01.05.2005

Hikmet Ulusan

Öz

Finansal tablolarla ilgili finansal muhasebe ve raporlama standartlarının uyumlaştırılması, evrensel sermaye piyasalarının ihtiyaçlarına cevap verebilmesi için bir gerekliliktir. Sermaye piyasalarında muhasebe raporlarındaki farklılıkların neden olduğu problemleri azaltma girişimleri halen ulusal, iki taraflı anlaşmalar, bölgesel veuluslararası düzeylerde yapılmaktadır. Fakat, bu girişimlerden öne çıkanı, uluslararası düzeyde yapılan girişimlerdir. Uluslararası düzeyde muhasebe standartlarının uyumunun artırılmasında, IASC/IASB ve IOSCO büyükrol oynamaktadır. Bu çalışmada, ülkelerin menkul kıymet borsalarına kayıtlı şirketlerde IAS/IFRS’nin kabulüveya IAS/IFRS’ye uyum ile ilgili uygulamaları konusundaki gelişmelerin ortaya konması amaçlanmıştır. Pekçok ülkede, IAS/IFRS’ye doğru bir hareket başlamıştır. Bu eğilim açık ve durdurulamaz. Ancak, uzun dönemde olmasa bile, kısa dönemde tek istisna US-GAAP olacaktır. Ancak, hala IAS/IFRS’nin kabulü veyaIAS/IFRS’ye uyumu engelleyen faktörler bulunmaktadır

Kaynakça

  • “Concerning the Use of IASC Standards for the Purpose of Facilitating Multinational Securities Offerings and Cross-Border Listings”, (Çevrimiçi), http://www.iasplus.com, 24.02.2004.
  • “Convergence with International Accounting Standards”, (Çevrimiçi), Http://www.icaew.co.uk/, 08.04.2003.
  • “Effects of Adopting IAS: 2002 – 2005”, (Çevrimiçi), http://www.ey.com/, 03.04.2003.
  • “EU Regulation on IAS”, (Çevrimiçi), http://www.icaew.co.uk/, 08.04.2003.
  • “European Commission Accounting News”, (Çevrimiçi), http://www.iasplus.com/, 24.02.2004.
  • “GAAP 2000 ~ Overview”, (Çevrimiçi), http://www.ifad.net/, 26.03.2003.
  • “International Accounting Standards (IAS)”, (Çevrimiçi), http://www.icaew.co.uk/, 08.09.2003.
  • “International Accounting Standards Committee Foundation Constitution”, July 2002, (Çevrimiçi), http://www.iasb.org/, 24.02.2004.
  • “Introduction to International Accounting Standards”, 2003, (Çevrimiçi), http://www. w i l e y e u r o p e . c o m / , 03.2003.
  • “Member Bodies”, 2004, (Çevrimiçi), http://www.ifac.org/, 27.02.2004.
  • “Resolution Concerning the Use of IASC Standards for the Purpose of Facilitating Multinational Securities Of- ferings and Cross – Border Listings”, (Çevrimiçi), http://www.iasplus.com/, 09.08.2003.
  • “Sermaye Piyasasında Muhasebe Standartları Hakkında Tebliğ (Seri: XI, No.: 25) Gerekçesi”, (Çevrimiçi), http://www.spk.gov.tr/, 27.02.2004.
  • “Worldwide Adoption of IAS”, (Çevrimiçi), http://www.iasb.org.uk/, 07.04.2003.
  • Nolu Bülten, “IFAC’dan Haberler”, (Çevrimiçi), http://www.tmud.org.tr/, 21.01.2004.
  • Nolu Bülten, “IASC’den Haberler”, (Çevrimiçi), http://www.tmud.org.tr/, 20.02.2003.
  • Nolu Bülten, “G4+1 Grubu”, (Çevrimiçi), http://www.tmud.org.tr/, 20.02.2003.
  • Akdoğan, Nalan, “SPK Finansal Raporlama Standartlarının Uluslararası Standartlara Tam Uyum Projesi”, Yayı- nı Hazırlayan: Türk Sanayicileri ve İşadamları Derneği, Finansal Raporlama Uygulamalarında Uluslararası Standartlara Geçiş, İstanbul: TÜSİAD-T/2003/7-356, 2003, ss. 21-29.
  • Basel Committee on Banking Supervision, “Report to G7 Finance Ministers and Central Bank Governors on In- ternational Accounting Standards”, April 2000, (Çevrimiçi), http://www.bis.org/, 03.04.2003.
  • BDO ve Diğerleri, “GAAP Convergence 2002, A Survey of National Efforts to Promote and Achieve Conver- gence with International Financial Reporting Standards”, (Çevrimiçi), http://www.pwcglobal. com/, 07.04.2003, ss.1-26.
  • Chamisa, Edward E., “The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe”, The International Journal of Accounting, 2000, Vol. 35, No. 1 ss. 267-286.
  • Damant, David, “Harmonising World Reporting: Global Financial Reporting Standards Come Closer”, Balance Sheet, Vol: 8, No. 4, ss. 37-38. Dış haberler Bülteni, “IASC’den Haberler”, http://www.tmud.org.tr/, 20.03.2003.
  • El-Gazzar, Samir M., Philip M. Finn and Rudy Jacob, “An Empirical Investigation of Multinational Firms’ Compliance with International Accounting Standards”, The International Journal of Accounting”, 1999, Vol. , No. 2, ss. 239-248.
  • FEE, “IASC Foundation Constitution Review”, February 2004, (Çevrimiçi), http://www.fee.be/, 25.02.2004.
  • Garrido, Pascual, Angel Leon ve Ana Zorio, “Measurement of Formal Harmonization Progress: The IASC Ex- perience”, The International Journal of Accounting, 2002, Vol. 37, No. 1, ss.1-26.
  • Hora, Judith A., Rasoul H. Tondkar ve Ajay Adhikari, “International Accounting Standards in Capital Markets”, Journal of International Accounting, Auditing & Taxation, 1997, Vol. 6, No. 2, ss. 171-190.
  • IASB and IASC Foundation News, “International Accounting Standards Board Welcomes US Move to Conver- ge with IFRSs”, (Çevrimiçi), http://www.iasb.org/, 24.02.2004.
  • Karapınar, Aydın, Aydın Karapınar, “Muhasebe Uygulamalarında Uluslararası Uyumun Araştırılması”, MÖDAV Muhasebe Bilim Dünyası Dergisi, Haziran 2000, Cilt. 2, Sayı. 2, ss. 85-96.
  • Karim, Rifaat Ahmed Abdel, “International Accounting Harmonization, Banking Regulation, and Islamic Banks”, The International Journal of Accounting, 2001, Vol. 36, ss. 169-193.
  • Murphy, Ann B., “The Impact of Adopting International Accounting Standards on the Harmonization of Acco- unting Practices”, The International Journal of Accounting, 2000, Vol. 35, No. 4, ss. 471-493.
  • Nobes, Chrıstopher, “Towards a General Model of the Reasons for International Differences in Financial Repor- ting”, ABACUS, 1998, Vol. 34, No. 2, ss. 162-187.
  • Parker, Robert H. ve Richard D. Morris, “The Influence of U.S. GAAP on the Harmony of Accounting Measu- rement Policies of Large Companies in the U.K. and Ausrralia”, ABACUS, 2001, VoL. 37, No. 3, ss. 297-328.
  • Sayar, Zafer, “Açılış Konuşmaları”, Finansal Raporlama Uygulamalarında Uluslararası Standar tlara Geçiş, Yayını Hazırlayan: Türk Sanayicileri ve İşadamları Derneği, İstanbul: TÜSİAD-T/2003/7-356, 2003, ss. 11-15.
  • Shahrokh, M. Saudagaran ve Joselito G. Diga, “Accounting Harmonization in ASEAN: Benefits, Models and Po- licy Issues”, Journal of International Accounting, Auditing and Taxation, 1998, Vol. 7, No. 1, ss. 21-45.
  • Street, Donna L. ve Kimberley A. Shaughnessy, “The Evolution of the G4+1 and Its Impact on International Har- monization of Accounting Standards”, Journal of International Accounting, Auditing & Taxation, 1998, Vol. , No. 2, ss. 131-161.
  • The World Business Organization, “Plea for a Single System of International Accounting”, (Çevrimiçi), http://www.iccwbo.org/, 01.04.2003.
  • Üstündağ, Saim, “Global Muhasebe Standartlarına Doğru”, Şubat 2003, (Çevrimiçi), http://www.makalem.com/, 01.2004.
  • Van Der Tas, Leo G., “Measuring Harmonisation of Financial Reporting Practice”, Accounting and Business Research, Spring 1988, Vol. 18, No. 70, ss. 157-169.

Yıl 2005, Sayı: 15, 9 - 30, 01.05.2005

Hikmet Ulusan

Öz

Harmonization of the financial accounting and reporting standards on which financial statements are based isnecessity to respond to global capital markets. Attempts to alleviate the problem of diversity in accounting reporting in the capital markets are currently being made at the national, bilateral, regional and international levels. But, the attempts at the international levels of which bring to the forefront. The major players promotingharmonized standards are two international bodies: IASC/IASB and IOSCO. This study aims to bring out theprogresses in regard to adoption of IAS/IFRS or convergence to IAS/IFRS by listed companies in securitiesmarkets. In most countries, the movement towards IAS/IFRS has just started. This trend is clear, and unstoppable. But, the only exception in the near future, although not for the longer term, will be US GAAP. There arecurrently factors impeding the adoption of IAS/IFRS or convergence to IAS/IFRS by listed companies in thesecurities markets

Kaynakça

  • “Concerning the Use of IASC Standards for the Purpose of Facilitating Multinational Securities Offerings and Cross-Border Listings”, (Çevrimiçi), http://www.iasplus.com, 24.02.2004.
  • “Convergence with International Accounting Standards”, (Çevrimiçi), Http://www.icaew.co.uk/, 08.04.2003.
  • “Effects of Adopting IAS: 2002 – 2005”, (Çevrimiçi), http://www.ey.com/, 03.04.2003.
  • “EU Regulation on IAS”, (Çevrimiçi), http://www.icaew.co.uk/, 08.04.2003.
  • “European Commission Accounting News”, (Çevrimiçi), http://www.iasplus.com/, 24.02.2004.
  • “GAAP 2000 ~ Overview”, (Çevrimiçi), http://www.ifad.net/, 26.03.2003.
  • “International Accounting Standards (IAS)”, (Çevrimiçi), http://www.icaew.co.uk/, 08.09.2003.
  • “International Accounting Standards Committee Foundation Constitution”, July 2002, (Çevrimiçi), http://www.iasb.org/, 24.02.2004.
  • “Introduction to International Accounting Standards”, 2003, (Çevrimiçi), http://www. w i l e y e u r o p e . c o m / , 03.2003.
  • “Member Bodies”, 2004, (Çevrimiçi), http://www.ifac.org/, 27.02.2004.
  • “Resolution Concerning the Use of IASC Standards for the Purpose of Facilitating Multinational Securities Of- ferings and Cross – Border Listings”, (Çevrimiçi), http://www.iasplus.com/, 09.08.2003.
  • “Sermaye Piyasasında Muhasebe Standartları Hakkında Tebliğ (Seri: XI, No.: 25) Gerekçesi”, (Çevrimiçi), http://www.spk.gov.tr/, 27.02.2004.
  • “Worldwide Adoption of IAS”, (Çevrimiçi), http://www.iasb.org.uk/, 07.04.2003.
  • Nolu Bülten, “IFAC’dan Haberler”, (Çevrimiçi), http://www.tmud.org.tr/, 21.01.2004.
  • Nolu Bülten, “IASC’den Haberler”, (Çevrimiçi), http://www.tmud.org.tr/, 20.02.2003.
  • Nolu Bülten, “G4+1 Grubu”, (Çevrimiçi), http://www.tmud.org.tr/, 20.02.2003.
  • Akdoğan, Nalan, “SPK Finansal Raporlama Standartlarının Uluslararası Standartlara Tam Uyum Projesi”, Yayı- nı Hazırlayan: Türk Sanayicileri ve İşadamları Derneği, Finansal Raporlama Uygulamalarında Uluslararası Standartlara Geçiş, İstanbul: TÜSİAD-T/2003/7-356, 2003, ss. 21-29.
  • Basel Committee on Banking Supervision, “Report to G7 Finance Ministers and Central Bank Governors on In- ternational Accounting Standards”, April 2000, (Çevrimiçi), http://www.bis.org/, 03.04.2003.
  • BDO ve Diğerleri, “GAAP Convergence 2002, A Survey of National Efforts to Promote and Achieve Conver- gence with International Financial Reporting Standards”, (Çevrimiçi), http://www.pwcglobal. com/, 07.04.2003, ss.1-26.
  • Chamisa, Edward E., “The Relevance and Observance of the IASC Standards in Developing Countries and the Particular Case of Zimbabwe”, The International Journal of Accounting, 2000, Vol. 35, No. 1 ss. 267-286.
  • Damant, David, “Harmonising World Reporting: Global Financial Reporting Standards Come Closer”, Balance Sheet, Vol: 8, No. 4, ss. 37-38. Dış haberler Bülteni, “IASC’den Haberler”, http://www.tmud.org.tr/, 20.03.2003.
  • El-Gazzar, Samir M., Philip M. Finn and Rudy Jacob, “An Empirical Investigation of Multinational Firms’ Compliance with International Accounting Standards”, The International Journal of Accounting”, 1999, Vol. , No. 2, ss. 239-248.
  • FEE, “IASC Foundation Constitution Review”, February 2004, (Çevrimiçi), http://www.fee.be/, 25.02.2004.
  • Garrido, Pascual, Angel Leon ve Ana Zorio, “Measurement of Formal Harmonization Progress: The IASC Ex- perience”, The International Journal of Accounting, 2002, Vol. 37, No. 1, ss.1-26.
  • Hora, Judith A., Rasoul H. Tondkar ve Ajay Adhikari, “International Accounting Standards in Capital Markets”, Journal of International Accounting, Auditing & Taxation, 1997, Vol. 6, No. 2, ss. 171-190.
  • IASB and IASC Foundation News, “International Accounting Standards Board Welcomes US Move to Conver- ge with IFRSs”, (Çevrimiçi), http://www.iasb.org/, 24.02.2004.
  • Karapınar, Aydın, Aydın Karapınar, “Muhasebe Uygulamalarında Uluslararası Uyumun Araştırılması”, MÖDAV Muhasebe Bilim Dünyası Dergisi, Haziran 2000, Cilt. 2, Sayı. 2, ss. 85-96.
  • Karim, Rifaat Ahmed Abdel, “International Accounting Harmonization, Banking Regulation, and Islamic Banks”, The International Journal of Accounting, 2001, Vol. 36, ss. 169-193.
  • Murphy, Ann B., “The Impact of Adopting International Accounting Standards on the Harmonization of Acco- unting Practices”, The International Journal of Accounting, 2000, Vol. 35, No. 4, ss. 471-493.
  • Nobes, Chrıstopher, “Towards a General Model of the Reasons for International Differences in Financial Repor- ting”, ABACUS, 1998, Vol. 34, No. 2, ss. 162-187.
  • Parker, Robert H. ve Richard D. Morris, “The Influence of U.S. GAAP on the Harmony of Accounting Measu- rement Policies of Large Companies in the U.K. and Ausrralia”, ABACUS, 2001, VoL. 37, No. 3, ss. 297-328.
  • Sayar, Zafer, “Açılış Konuşmaları”, Finansal Raporlama Uygulamalarında Uluslararası Standar tlara Geçiş, Yayını Hazırlayan: Türk Sanayicileri ve İşadamları Derneği, İstanbul: TÜSİAD-T/2003/7-356, 2003, ss. 11-15.
  • Shahrokh, M. Saudagaran ve Joselito G. Diga, “Accounting Harmonization in ASEAN: Benefits, Models and Po- licy Issues”, Journal of International Accounting, Auditing and Taxation, 1998, Vol. 7, No. 1, ss. 21-45.
  • Street, Donna L. ve Kimberley A. Shaughnessy, “The Evolution of the G4+1 and Its Impact on International Har- monization of Accounting Standards”, Journal of International Accounting, Auditing & Taxation, 1998, Vol. , No. 2, ss. 131-161.
  • The World Business Organization, “Plea for a Single System of International Accounting”, (Çevrimiçi), http://www.iccwbo.org/, 01.04.2003.
  • Üstündağ, Saim, “Global Muhasebe Standartlarına Doğru”, Şubat 2003, (Çevrimiçi), http://www.makalem.com/, 01.2004.
  • Van Der Tas, Leo G., “Measuring Harmonisation of Financial Reporting Practice”, Accounting and Business Research, Spring 1988, Vol. 18, No. 70, ss. 157-169.
Toplam 37 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Hikmet Ulusan Bu kişi benim

Yayımlanma Tarihi 1 Mayıs 2005
Yayımlandığı Sayı Yıl 2005 Sayı: 15

Kaynak Göster

APA Ulusan, H. (2005). MENKUL KIYMET BORSALARINA KAYITLI ŞİRKETLERDE IAS/IFRS’NİN KABULÜ VEYA IAS/IFRS’YE UYUM. Muhasebe Ve Denetime Bakış(15), 9-30.