TY  - JOUR
T1  - IFRS VE IPSAS KAVRAMSAL ÇERÇEVELERİNİN KARŞILAŞTIRMALI OLARAK İNCELENMESİ
TT  - CONCEPTUAL FRAMEWORKS OF IPSAS & IFRS: A COMPARATIVE STUDY
AU  - Umut, İklim Elif
AU  - Özer, Özgecan
PY  - 2023
DA  - January
Y2  - 2022
DO  - 10.55322/mdbakis.1135538
JF  - Muhasebe ve Denetime Bakış
JO  - Bakış
PB  - TÜRMOB
WT  - DergiPark
SN  - 1307-6639
SP  - 277
EP  - 296
VL  - 22
IS  - 68
LA  - tr
AB  - IPSASB, kavramsal çerçeveyi oluştururken, IFRS kavramsal çerçevesini esas olarak almıştır. Kamukuruluşları ve özel sektör işletmeleri arasındaki kuruluş ve işleyiş amaç ve hedeflerinin birbirindentamamen farklı olması nedeniyle IPSAS kavramsal çerçevesinin IFRS uyumu ilk zamanlarakademisyenleri ve uygulamacıları rahatsız etmiş ve bu konudaki endişelerini dile getirmek zorundabırakmıştır. Aynı zamanda tahakkuk esaslı muhasebenin kamu kuruluşlarında uygulanabilirliğikonusunda da şüphe duyulmaktadır. Bu çalışmanın amacı, IFRS’lerdeki muhasebe politikalarınıntemelini oluşturan Finansal Raporlamaya İlişkin Kavramsal Çerçeve ile IPSAS’lardaki muhasebepolitikalarının temelini oluşturan “Kamu Sektörü İşletmelerinde Genel Amaçlı Finansal Raporlamayaİlişkin Kavramsal Çerçevenin karşılaştırılarak ele alınması ve benzerlikler ile farklılıkların ortayakonmasıdır. Sonuç olarak IPSAS’ın IFRS’den minimum sapma amacıyla düzenlenmiş olduğu açıktır,aynı zamanda sektörel farklılıkları dikkate alan düzenlemeleri de mevcuttur. IFRS kavramsal çerçevesiIPSAS’dan daha erken bir tarihte yayınlanmış ve yürürlüğe girmiştir. IFRS daha uzun bir süredir yürürlükte olması nedeniyle diğer standartlarda meydana gelen değişiklikle sebebiyle güncellemeyetabi olmuş ve dolayısıyla da standartlar ile son derece uyumlu bir şekil almıştır. IPSAS için henüz aynıyorumda bulunmak için erkendir.
KW  - Devlet Muhasebesi
KW  - IPSAS
KW  - IPSASB
KW  - IFRS
KW  - Kavramsal Çerçeve
KW  - Governmental Accounting
KW  - Conceptual Framework
N2  - IPSASB has taken the IFRS conceptual framework as a basis while creating the conceptual framework.Due to the fact that the establishment and operational goals and objectives between public institutionsand private sector enterprises are completely different from each other, the IFRS compliance of theIPSAS conceptual framework initially disturbed academics and practitioners and forced them toexpress their concerns on this issue. At the same time, there are doubts about the applicability of accrualaccounting in public institutions. The aim of this study is to compare the Conceptual Frameworkfor Financial Reporting, which forms the basis of accounting policies in IFRS, and the ConceptualFramework for General Purpose Financial Reporting in Public Sector Enterprises, which forms thebasis of accounting policies in IPSAS, and to reveal the similarities and differences. As a result, itis clear that IPSAS has been prepared with the aim of minimum deviation from IFRS, it also hasregulations that take into account sectoral differences. The IFRS conceptual framework was publishedand entered into force earlier than IPSAS. Since IFRS has been in effect for a longer period of time, ithas been subject to updating due to the change in other standards, and therefore it has become highlycompatible with the standards. It is too early to comment on IPSAS yet.
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UR  - https://doi.org/10.55322/mdbakis.1135538
L1  - https://dergipark.org.tr/tr/download/article-file/2506195
ER  -