UFRS ve Çeviri Kayıplarının Yansımaları: Turkcell Vaka Analizi

Year 2019, , 223 - 234, 26.08.2019

Beyza Gürel F. N. Can Şımga Muğan

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

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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