Finansal Tablolarda Sunum ve Açıklama Standardına İlişkin Taslak Metin’de Yönetimin Yeni İletişim Dili: Yönetim Tarafından Tanımlanmış Performans Ölçütleri

Year 2025, , 37 - 56, 26.01.2025

İlknur Ergün

https://doi.org/10.25095/mufad.1596446

Abstract

Çalışmada, Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından 21 Ekim 2024 tarihinde kamuoyu görüşüne açılmış olan “Türkiye Finansal Raporlama Standardı Finansal Tablolarda Sunum ve Açıklama (TFRS 18)” taslak metinde yer alan, yönetim tarafından tanımlanmış performans ölçütlerini açıklanması ve mevcut durumun değerlendirilmesi amaçlanmıştır. Yönetimin, finansal tablo kullanıcıları ile daha şeffaf, açıklayıcı ve güvenilir bilgi paylaşmasını sağlayan ölçütler ilk defa bu standartta yer almaktadır. Bu ölçütler, herhangi bir standartta açıklanması zorunlu olmayan gelir ve giderlerin alt toplamları olup, yönetimin finansal tablolar dışında kamuya açık iletişimlerde açıkladıkları bilgilerden oluşmaktadır. Mevcut durumda yönetim tarafından tanımlanan performans ölçütü olma özelliğini taşıyan bir bilginin nasıl raporlandığını, TFRS 18 gereklilikleri ile karşılaştırmak amacıyla nitel analiz tekniklerinden doküman analizi kullanılarak Teknosa AŞ.’nin 2023 yılı finansal raporu incelenmiştir. Yapılan değerlendirmede TFRS 18 açıklama gerekliliklerine göre, şirket tarafından yapılan açıklamalarının yetersiz olduğu, işletme finansal performansının hangi yönü ile ilgili açıklama yapıldığının belirtilmediği, açıklamanın içerdiği gelir ve gider kalemleri ve vergi etkisinin açıklanmadığı tespit edilmiştir.

Keywords

IFRS 18, Yönetim Tarafından Tanımlanmış Performans Ölçütü, Yeni Raporlama Dili

Management's New Communication Language in Financial Reports under IFRS 18: Management Defined Performance Measures

Abstract

The aim of the study is to explain the performance criteria defined by the management in the draft text of “Turkish Financial Reporting Standard Presentation and Disclosure in Financial Statements (TFRS 18)”, which was opened to public opinion by the Public Oversight Accounting and Auditing Standards Authority (KGK) on October 21, 2024, and to evaluate the current situation. The criteria that enable the management to share more transparent, explanatory and reliable information with financial statement users are included in this standard for the first time. These criteria are subtotals of income and expenses that are not required to be disclosed in any standard and consist of information disclosed by the management in public communications other than financial statements. In order to compare how information that is currently a performance criterion defined by the management is reported with the requirements of TFRS 18, the 2023 financial report of Teknosa AŞ. was examined using document analysis, one of the qualitative analysis techniques. In the evaluation, it was determined that the disclosures made by the company were inadequate in accordance with the TFRS 18 disclosure requirements, it was not stated which aspect of the company's financial performance was disclosed, and the income and expense items and tax effects included in the disclosure were not disclosed.

Keywords

IFRS 18, Management Defined Performance Measure, New Reporting Language

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