TY  - JOUR
T1  - FAİZSİZ FİNANSAL ARAÇLARDA ÖLÇÜM SORUNLARI
TT  - MEASUREMENT PROBLEMS IN INTEREST-FREE FINANCIAL INSTRUMENTS
AU  - Gülençer, İlker
AU  - Ertugay, Emrah
AU  - Tünel, Rabia Kübra
PY  - 2019
DA  - November
Y2  - 2019
DO  - 10.29067/muvu.473313
JF  - Journal of Accounting and Taxation Studies
JO  - JATS
PB  - Ankara Serbest Muhasebeci Mali Müşavirler Odası
WT  - DergiPark
SN  - 1308-3740
SP  - 787
EP  - 807
VL  - 12
IS  - 3
LA  - tr
AB  - Faizsizfinansal araçların raporlanması açısından karşılaşılan en büyük zorluk farklımuhasebe standartlarında, farklı ifadelerin yer alması ve bunların sonucundaüretilen finansal tabloların karşılaştırılabilirlik, güvenilirlik ve uyumkonusunda karşılaştığı zorluklardır. Geleneksel çerçevelere dayalı olarakoluşturulan mevcut standartlar, faizsiz finansal araçları açıklamakta ve ölçmekteyetersiz kalmaktadır. Tüm dünyada uygulanan tek bir İslami finansal raporlamaseti olmadığı için faizsiz finansal araçlara, farklı ülkelerde farklı finansalraporlama yaklaşımları uygulandığı görülmektedir. Bu bağlamda çalışmada islami muhasebestandartlarına olan ihtiyaç değerlendirilmiş ve İslami finansal kuruluşların enfazla kullandığı finansal araçlardan Muşaraka, Mudaraba, İcara, Sukuk ve Qardiçin AAOIFI (İslami Finansal Kurumlar Muhasebe ve Denetimi Organizasyonu), MASB(Malezya Muhasebe Standartları Kurulu) ve IASB (Uluslararası MuhasebeStandartları Kurulu) çerçevesinde uygulanan standartlar, yorumlar vedeğerlendirmelere yer verilmiştir. Ayrıca finansal araçlarınmuhasebeleştirilmesinde ve ölçülmesinde İslami finansal kuruluşların uygulamışolduğu yöntemler belirtilmiştir.
KW  - Faizsiz Finansal Araçlar
KW  - Faizsiz Finansal Araçlar Ölçüm Yaklaşımları
KW  - İslami Muhasebe Standartları
KW  - İslami Finansal Kuruluşlar
N2  - The greatest challenge in terms of interest-freefinancial instruments is the difficulties encountered in different accountingstandards, the involvement of different expressions, and the resultingcomparability of financial statements in terms of reliability, reliability andcompliance. The existing standards, based on traditional frameworks, are insufficientto explain and measure interest-free financial instruments. Since there is nosingle Islamic financial reporting set applied worldwide, different financialreporting approaches are applied to interest-free financial instruments indifferent countries. In this context, the need for Islamic accounting standardshas been assessed and the standards, interpretations and evaluations ofMusharaka, Mudarabah, Ijarah, Sukuk and Qard, which are the most used financialinstruments of Islamic financial institutions, within the framework of AAOIFI(Accounting and Auditing Organization for Islamic Financial Institutions), MASB(Malaysian Accounting Standards Board) and IASB (International AccountingStandards Board) are included in this study. The methods applied by Islamicfinancial institutions in accounting and measurement of financial instrumentsare specified.
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UR  - https://doi.org/10.29067/muvu.473313
L1  - https://dergipark.org.tr/tr/download/article-file/803681
ER  -