Şerefiyenin Raporlanmasına Yönelik IASB’nin Yaptığı İyileştirme Çalışmaları ve Mevcut Uygulamanın BIST 50 İşletmeleri Kapsamında Değerlendirilmesi
Abstract
Uluslararası Muhasebe Standartları Kurulu, 2020 yılında, İşletme Birleşmeleri – Açıklamalar, Şerefiye
ve Değer Düşüklüğü başlıklı Tartışma Metnini yayınlamıştır. Tartışma Metninde ele alınan konular, birleşmeye
ilişkin bilgilerin açıklanması, şerefiyede değer düşüklüğü testinin etkinliği ve maliyeti, şerefiyenin itfasının
yeniden uygulanıp uygulanmayacağı ve tanımlanabilir maddi olmayan duran varlıkların şerefiyeden ayrı olarak
muhasebeleştirilmesidir. Bu çalışmada, Tartışma Metninde ele alınan konular irdelenmiş, farklı bakış açıları
gerekçeleriyle birlikte özetlenmiş ve ülkemizdeki işletmelerin bu konulara ilişkin mevcut durumunu ortaya
koymak amacıyla BIST 50 endeksinde işlem gören işletmelerin finansal tablo dipnotları incelenmiştir. İnceleme
sonunda elde edilen bulgulara göre, şerefiyeyi raporlayan işletmelerin dipnot bilgilerinde, Standartta yer alan
ilkelerin açıklandığı ve şerefiyenin değer düşüklüğü testine tabi tutulduğu ancak büyük bir çoğunluğunun değer
düşüklüğü zararını raporlamadığı tespit edilmiştir.
References
- Bens, Daniel A. - Heltzer, Wendy - Segal, Benjamin, (2007), “The Information Content of Goodwill Impairments and The Adoption of SFAS 142”, WP, University of Arizona – Eller College of Management, Arizona, USA.
- Beatty, Anne - Weber, Joseph (2006), “Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments”, Journal of Accounting Research, 44 (2), ss. 257-288.
- Carlin, Tyrone M - Finch, Nigel. (2008b), “Goodwill Impairment Testing Under IFRS – A False Impossible Shore?”, Pacific Accounting Review, 23(3), ss.368-392.
- Chen, Changling - Kohlbeck, Mark - Warfield, Terry (2004), “Goodwill Valuation Effects of The Initial Adoption of SFAS 142”, WP, Florida Atlantic University – School of Accounting, Florida, USA.
- Chalmers, Keryn - Godfrey, Jayne M. - Webster, John (2011), “Does A Goodwill Impairment Regime Better Reflect The Underlying Economic Attributes Of Goodwill?”, Accounting & Finance, 51 (3), ss.634-660.
- Deloitte Annual Turkish MA Review, 2020.
- Ertan, Yasemin - Gücenme Gençoğlu, Ümit. (2013), “Şerefiyede Değer Düşüklüğü Testi: İMKB 50 Endeksindeki İşletmelerin Uygulamaları”, Muhasebe Bilim Dünyası Dergisi, 2, ss.1-22.
- Ferramosca, Silvia - Allegrini Marco (2021), “Impairment or amortization of goodwill? An analysis of CFO Perceptions of Goodwill Accounting”, European Management Journal, https://doi.org/10.1016/j.emj.2021.03.001
- Glaum, Martin - Landsman, Wayne R. - Wyrwa, Sven, (2018), “Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors”, The Accounting Review, 93(6), ss. 149–180,
- Gu, Feng - Lev, Baruch, (2011), “Overpriced Shares, I11-Advised Acquisitions and Goodwill Impairment”, Accounting Review, 86 (6), ss.1995-2022.
- IFRS Standards Discussion Paper, (2020/1), Business Combinations—Disclosures, Goodwill and Impairment, March.
- IFRS Report and Feedback Statement, (2015), Post-implementation Review of IFRS 3 Business Combinations.
- IFRS 3 Business Combinations https://www.iasplus.com/en/standards/ifrs/ifrs3
- IAS 36 Impairment of Assets https://www.iasplus.com/en/standards/ias/ias36
- Ivanov, Aleksey – Generalova, Natalia – Sokolova, Natalia – Popova, Ekaterina – Timoshenko, Eugeny (2018), Bad Synergy: Critical Analysis of a Combined Approach To Subsequent Goodwill Impairment (Amortization And Impairment Testing)”, Advances in Economics, Business and Management Research, 104, ss.258-265
- Ramanna, Karthik - Watts, Ross, L. (2012), “Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment”, Review of Accounting Studies, 17 (4), ss.749-780.
- Syzdykova, Aziza (2016), “Türkiye'de Tfrs'ye Göre Şerefiye Değer Düşüklüğü Testi: Bist 100 Şirketleri Tarafından Kullanılan İskonto Oranlarının Analizi”, Gazi İktisat ve İşletme Dergisi, ss.23-40.
- TFRS 3 İşletme Birleşmeleri 15/01/2019 tarih ve 30656 sayılı Resmi Gazete
- TMS 36 Varlıklarda Değer Düşüklüğü 18/03/2006 tarih ve 26112 sayılı Resmi Gazete
The Improvement Studies of IASB on The Reporting of Goodwill and The Current Application of BIST 50 Companies Within This Framework
Abstract
International Accounting Standards Board issued a Discussion Paper called Business Combinations –
Disclosures, Goodwill and Impairment in 2020. Disclosures about acquisitions, the effectiveness and cost of
impairment test, reintroduction of the amortization and recognition of goodwill separately from identifiable
intangible assets are considered to be the discussion points in the Paper. In this study, those discussion points
are summarized by explaining the different point of views and in order to state the current applications of BIST
50 companies, their financial statement disclosures are examined. The results revealed that, the companies
disclosed the goodwill within the principles stated in the Standard and also they conducted impairment tests,
however it was found that, the majority did not recognize any impairment loss for goodwill.
References
- Bens, Daniel A. - Heltzer, Wendy - Segal, Benjamin, (2007), “The Information Content of Goodwill Impairments and The Adoption of SFAS 142”, WP, University of Arizona – Eller College of Management, Arizona, USA.
- Beatty, Anne - Weber, Joseph (2006), “Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments”, Journal of Accounting Research, 44 (2), ss. 257-288.
- Carlin, Tyrone M - Finch, Nigel. (2008b), “Goodwill Impairment Testing Under IFRS – A False Impossible Shore?”, Pacific Accounting Review, 23(3), ss.368-392.
- Chen, Changling - Kohlbeck, Mark - Warfield, Terry (2004), “Goodwill Valuation Effects of The Initial Adoption of SFAS 142”, WP, Florida Atlantic University – School of Accounting, Florida, USA.
- Chalmers, Keryn - Godfrey, Jayne M. - Webster, John (2011), “Does A Goodwill Impairment Regime Better Reflect The Underlying Economic Attributes Of Goodwill?”, Accounting & Finance, 51 (3), ss.634-660.
- Deloitte Annual Turkish MA Review, 2020.
- Ertan, Yasemin - Gücenme Gençoğlu, Ümit. (2013), “Şerefiyede Değer Düşüklüğü Testi: İMKB 50 Endeksindeki İşletmelerin Uygulamaları”, Muhasebe Bilim Dünyası Dergisi, 2, ss.1-22.
- Ferramosca, Silvia - Allegrini Marco (2021), “Impairment or amortization of goodwill? An analysis of CFO Perceptions of Goodwill Accounting”, European Management Journal, https://doi.org/10.1016/j.emj.2021.03.001
- Glaum, Martin - Landsman, Wayne R. - Wyrwa, Sven, (2018), “Goodwill Impairment: The Effects of Public Enforcement and Monitoring by Institutional Investors”, The Accounting Review, 93(6), ss. 149–180,
- Gu, Feng - Lev, Baruch, (2011), “Overpriced Shares, I11-Advised Acquisitions and Goodwill Impairment”, Accounting Review, 86 (6), ss.1995-2022.
- IFRS Standards Discussion Paper, (2020/1), Business Combinations—Disclosures, Goodwill and Impairment, March.
- IFRS Report and Feedback Statement, (2015), Post-implementation Review of IFRS 3 Business Combinations.
- IFRS 3 Business Combinations https://www.iasplus.com/en/standards/ifrs/ifrs3
- IAS 36 Impairment of Assets https://www.iasplus.com/en/standards/ias/ias36
- Ivanov, Aleksey – Generalova, Natalia – Sokolova, Natalia – Popova, Ekaterina – Timoshenko, Eugeny (2018), Bad Synergy: Critical Analysis of a Combined Approach To Subsequent Goodwill Impairment (Amortization And Impairment Testing)”, Advances in Economics, Business and Management Research, 104, ss.258-265
- Ramanna, Karthik - Watts, Ross, L. (2012), “Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment”, Review of Accounting Studies, 17 (4), ss.749-780.
- Syzdykova, Aziza (2016), “Türkiye'de Tfrs'ye Göre Şerefiye Değer Düşüklüğü Testi: Bist 100 Şirketleri Tarafından Kullanılan İskonto Oranlarının Analizi”, Gazi İktisat ve İşletme Dergisi, ss.23-40.
- TFRS 3 İşletme Birleşmeleri 15/01/2019 tarih ve 30656 sayılı Resmi Gazete
- TMS 36 Varlıklarda Değer Düşüklüğü 18/03/2006 tarih ve 26112 sayılı Resmi Gazete
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | Articles |
| Authors | |
| Publication Date | August 16, 2021 |
| Submission Date | May 13, 2021 |
| Published in Issue | Year 2021 |