UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi

Beyza Gürel; F. N. Can Şımga Muğan

doi:10.25095/mufad.606019

UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi

Abstract

Bu çalışma, UFRS ve UFRS’nin birebir çevirisi olan TFRS’ye göre hazırlanan finansal tablolardaki çeviri farklarının olası yansımalarını incelemektedir. “Muhasebe ve çeviri” literatürünün çoğunluğu regülasyonlar ve bunların çevirileri üzerinedir. Tercüme farklılıklarının birden fazla dilde sunulan yıllık raporlar üzerindeki yansımaları hakkında yeterli çalışma bulunmamaktadır. Bu nedenle, iki dilde finansal tablolarını hazırlayan bir şirket vaka analizi çalışması için seçildi. Hem New York Menkul Kıymetler Borsası’nda (NYSE) hem de Borsa İstanbul’da işlem gören Turkcell Grubu’nu inceledik. Turkcell finansal tablolarını her iki dilde de hazırlamaktadır. ABD Sermaye Piyasası Kurulu (SEC) 2007 yılında aldığı kararla UFRS’ye göre finansal tablolarını hazırlayan şirketleri Amerikan Genel Kabul Görmüş Muhasebe İlkelerine (US GAAP) mutabakat etmeden kabul etmeye Mart 2008 tarihinden itibaren başlamıştır. Bu nedenle analizimiz 2009 ile 2017 yılları arasını kapsamaktadır. İçerik analizi uygulanan bu çalışmada, maddi olmayan duran varlıklar özelinde finansal tablolarda önemli bir fark olduğu bulunmuş olup maddi duran varlıklarda önemli bir fark bulunamamıştır.

Keywords

Muhasebe standartları,çeviri,UFRS,içerik analizi

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Details

Primary Language

Turkish

Subjects

-

Journal Section

Research Article

Authors

Beyza Gürel This is me

F. N. Can Şımga Muğan This is me

Publication Date

August 26, 2019

Submission Date

June 1, 2019

Acceptance Date

-

Published in Issue

Year 2019

DOI

https://doi.org/10.25095/mufad.606019

IZ

https://izlik.org/JA62BR98JM

Cite

RIS / Bibtex

APA

Gürel, B., & Muğan, F. N. C. Ş. (2019). UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe Ve Finansman Dergisi, 223-234. https://doi.org/10.25095/mufad.606019

AMA

1.Gürel B, Muğan FNCŞ. UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe ve Finansman Dergisi. Published online August 1, 2019:223-234. doi:10.25095/mufad.606019

Chicago

Gürel, Beyza, and F. N. Can Şımga Muğan. 2019. “UFRS Ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi”. Muhasebe Ve Finansman Dergisi, August 1, 223-34. https://doi.org/10.25095/mufad.606019.

EndNote

Gürel B, Muğan FNCŞ (August 1, 2019) UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe ve Finansman Dergisi 223–234.

IEEE

[1]B. Gürel and F. N. C. Ş. Muğan, “UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi”, Muhasebe ve Finansman Dergisi, pp. 223–234, Aug. 2019, doi: 10.25095/mufad.606019.

ISNAD

Gürel, Beyza - Muğan, F. N. Can Şımga. “UFRS Ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi”. Muhasebe ve Finansman Dergisi. August 1, 2019. 223-234. https://doi.org/10.25095/mufad.606019.

JAMA

1.Gürel B, Muğan FNCŞ. UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe ve Finansman Dergisi. 2019;:223–234.

MLA

Gürel, Beyza, and F. N. Can Şımga Muğan. “UFRS Ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi”. Muhasebe Ve Finansman Dergisi, Aug. 2019, pp. 223-34, doi:10.25095/mufad.606019.

Vancouver

1.Beyza Gürel, F. N. Can Şımga Muğan. UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi. Muhasebe ve Finansman Dergisi. 2019 Aug. 1;223-34. doi:10.25095/mufad.606019