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Türkiye Muhasebe Standartlarına Göre Raporlanmış Nakit Akış Tablosu ve Analizi

Year 2011, Issue: 52, 1 - 24, 01.10.2011

Abstract

İşletmenin nakit kaynaklarını ve bu kaynakların nasıl kullanıldığı bilgisini sunan nakit akış tablosu, finansal karar verme süreçlerinde ilgililere ihtiyaç duydukları bilgileri sunmada, çok önemli bir yere sahiptir. Nakit akış tablosunun hazırlanmasına ilişkin ilkeler, 7 Nolu Türkiye Muhasebe Standardı (TMS) ile düzenlenmiştir. TMS 1- Finansal Tabloların Sunuluşu Standardı ise, nakit akış tablosunu hazırlanması zorunlu finansal tablolar setinin bir parçası olarak belirlemiştir. Bu çalışmanın amacı, nakit akış tablosunun, diğer analiz teknikleri ile birlikte kullanıldığında işletme hakkında daha isabetli analiz sonuçlarının elde edilebileceğinin ortaya konulmasıdır. Bu amaçla, inşaat sektöründeki halka açık bir işletmenin, 2006-2010 yıllarına ait “TMS 7- Nakit Akış Tablosu” standardına göre hazırlanmış nakit akış tabloları, “karşılaştırmalı tablolar analizi”, “eğilim yüzdeleri analizi”, “rasyo analizi” ve “nakit akışlarının sağlandığı faaliyetler modeli” yöntemleri ile analiz edilmiştir. Ayrıca ayrıntılı olarak açıklanan “nakit akışlarının sağlandığı faaliyetler modeli”nin diğer analiz teknikleri ile beraber işletme hakkında daha ayrıntılı ve daha isabetli analiz sonuçların alınmasını sağladığı ortaya konulmuştur.

Cash Flow Statement that was Reported According to Turkish Accounting Standards and its Analysis

Year 2011, Issue: 52, 1 - 24, 01.10.2011

Abstract

Cash flow statement has a great importance for supplying the information needed by stakeholders for decision making process about the firms’ cash sources and how the sources are being allocated. Principles of cash flow statement are designed by Turkish Accounting Standard (TAS) No. 7. TAS 1- Preparation of Financial Statements Standard also has set cash flow statement as a part of mandatory financial statements set. The aim of this study is to indicate that cash flow statement provides more useful information about a firm when it is used with the other analysis techniques. Therefore, for the years of 2006-2010, a public instruction firm’s cash flow statements, reported according to TAS-7 Cash Flow Statement Standard, are analyzed by “horizontal analysis”, “trend percentage analysis”, “ratio analysis”, and “cash flow patterns”. Besides, “cash flow patterns” model has been explained in details and it is showed that this model, used with other analyzing techniques, could provide specific and healthy information about a firm..

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Details

Other ID JA45BK65YZ
Journal Section Research Article
Authors

Mahmut Karğın This is me

Rabia Aktaş This is me

Publication Date October 1, 2011
Submission Date October 1, 2011
Published in Issue Year 2011 Issue: 52

Cite

APA Karğın, M., & Aktaş, R. (2011). Cash Flow Statement that was Reported According to Turkish Accounting Standards and its Analysis. The Journal of Accounting and Finance(52), 1-24.
AMA Karğın M, Aktaş R. Cash Flow Statement that was Reported According to Turkish Accounting Standards and its Analysis. The Journal of Accounting and Finance. October 2011;(52):1-24.
Chicago Karğın, Mahmut, and Rabia Aktaş. “Cash Flow Statement That Was Reported According to Turkish Accounting Standards and Its Analysis”. The Journal of Accounting and Finance, no. 52 (October 2011): 1-24.
EndNote Karğın M, Aktaş R (October 1, 2011) Cash Flow Statement that was Reported According to Turkish Accounting Standards and its Analysis. The Journal of Accounting and Finance 52 1–24.
IEEE M. Karğın and R. Aktaş, “Cash Flow Statement that was Reported According to Turkish Accounting Standards and its Analysis”, The Journal of Accounting and Finance, no. 52, pp. 1–24, October 2011.
ISNAD Karğın, Mahmut - Aktaş, Rabia. “Cash Flow Statement That Was Reported According to Turkish Accounting Standards and Its Analysis”. The Journal of Accounting and Finance 52 (October 2011), 1-24.
JAMA Karğın M, Aktaş R. Cash Flow Statement that was Reported According to Turkish Accounting Standards and its Analysis. The Journal of Accounting and Finance. 2011;:1–24.
MLA Karğın, Mahmut and Rabia Aktaş. “Cash Flow Statement That Was Reported According to Turkish Accounting Standards and Its Analysis”. The Journal of Accounting and Finance, no. 52, 2011, pp. 1-24.
Vancouver Karğın M, Aktaş R. Cash Flow Statement that was Reported According to Turkish Accounting Standards and its Analysis. The Journal of Accounting and Finance. 2011(52):1-24.