YATIRIMCILARIN GERÇEĞE UYGUN DEĞER HİYERARŞİSİNE YÖNELİK ALGILARI ÜZERİNE BİR ÇALIŞMA

Year 2014, Volume: 14 Issue: 43, 65 - 86, 01.10.2014

Serhan Gürkan

Abstract

Standart koyucu kuruluşlar, gerçeğe uygun değer ölçümlerinde ve ilgili açıklamalarda tutarlılığı ve karşılaştırılabilirliği arttırmak amacıyla, gerçeğe uygun değeri ölçmek üzere kullanılan girdileri üç seviyede sınıflandırangerçeğe uygun değer hiyerarşisi oluşturmuştur. Gerçeğe uygun değer hiyerarşisi, en yüksek önceliği özdeş varlıkların ve borçların Seviye 1 girdileri aktif piyasalardaki kotasyon fiyatlarına düzeltilmemiş olan fiyatlar , endüşük önceliği ise gözlemlenebilir olmayan girdilere Seviye 3 girdileri vermektedir. Yatırımcıların gerçeğe uygun değer hiyerarşine yönelik yargılarını ortaya koymayı amaçlayan bu çalışmada, anket yoluyla elde edilen cevaplardan yararlanılarak konuya ilişkin çıkarsamalarda bulunulmuştur. Çalışmanın bulgularının standart koyucukuruluşlara ve araştırmacılara gerçeğe uygun değer hiyerarşine uygun raporlamanın yatırımcılar üzerindeki etkileri konusunda fayda sağlaması beklenmektedir

Keywords

Gerçeğe Uygun Değer Hiyerarşisi, Finansal Tabloların Sunumu, Gözlemlenebilir ve Gözlemlenebilir Olmayan Girdiler

A RESEARCH ON INVESTORS’ FAIR VALUE JUDGMENTS

Abstract

Standards setting organizations seeks to increase consistency and comparability in fair value measurements andrelated disclosures through a “fair value hierarchy”. The hierarchy categorizes the inputs used in valuation techniques into three levels. The hierarchy gives the highest priority to unadjusted quoted prices Level 1 in active markets for identical assets or liabilities and the lowest priority to unobservable inputs Level 3 . The aimof this paper is to present the judgments of investors about fair value hierarchy. In this paper, suggestions aremade using the answers achieved from investors by survey. Our results have implications for standard settersand researchers concerned with the effects of financial statement presentation on nonprofessional investors

Keywords

Fair Value Hierarchy, Financial Report, Financial Statement Presentation, Observable and unobservable inputs

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