AN ANALYSIS OF TURKISH ACCOUNTING REGULATION’S CONFORMITY WITH THE DISCLOSURE PROVISIONS OF THE EU DIRECTIVE

Yıl 2007, Cilt: 16 Sayı: 2, 187 - 202, 01.09.2007

Assoc. Prof. Dr. Turgut Çürük

Öz

With the aim of removing differences in accounting among the member states the EU issued a number of directives of which the Fourth Directive has been considered as the most important This study seeks to determine if disclosure requirement in Turkey a non EU member European country with a desire to join to EU since 1964 when the association agreement was signed is in conformity with the Fourth Directive of the EU EUFD The conformity was examined by developing “disclosure requirement worksheet” based on disclosure provisions of both Turkish regulation and the EUFD and quantifying the conformity and by running Mann Whitney U test The result has shown that even though Turkish regulation’s conformity with the disclosure provision of the EUFD was reasonably high there are a number disclosure items required by the EUFD for which the Turkish regulation is not in conformity with This would suggest that an amendment in disclosure provisions of Turkish regulation is needed if Turkey were to join the EU as a full member Key words: Disclosure requirements conformity EU Directive Turkish regulation

Anahtar Kelimeler

Disclosure requirements, conformity, EU Directive, Turkish regulation

AN ANALYSIS OF TURKISH ACCOUNTING REGULATION’S CONFORMITY WITH THE DISCLOSURE PROVISIONS OF THE EU DIRECTIVE

Öz

Üye ülkeler arasında muhasebe alanında mevcut farklılıkları ortadan kaldırmak
amacı ile Avrupa Birliği (AB) tarafından birtakım genelgeler yayınlanmış olup, Dört
Nolu genelgenin mevcut muhasebe alanındaki AB genelgeleri içerisinde en önemli
olduğu kabul edilmektedir. Bu çalışmada AB’ne tam üye olmayan fakat bu alanda
1964 yılından bu yana çaba gösteren Türkiye’de mevcut hukuki düzenlemenin Avrupa
Birliği Dört Nolu Genelgesi’nin (ABDNG) şirketler tarafından açıklanacak bilgilerle
ilgili hükümleri ile uyum içerisinde olup olmadığı araştırılmıştır. Türkiye’de ki halka
açıklanan bilgilerle ilgili hukuki düzenlemelerin ABDNG ile uyumu,Türkiye deki
hukuki düzenlemeler ile ABDNG’nin analizi sonucu geliştirilen “açıklanması zorunlu
bilgi çalışma tablosundaki” verilere dayanılarak ölçülmüş (nicel hale getirilmiş) ve de
Mann-Whitney U istatistiği kullanılarak test edilmiştir. Bu çalışmanın sonucu halka
açıklanan bilgilerle ilgili hukuki düzenlemelerin ABDNG ile uyumunun oldukça
yüksek düzeyde olduğunu göstermesinin yanısıra, halen ABDNG tarafından şirketlerce
açıklanması gerekli görüldüğü halde Türkiye de ki mevcut kanunlarca açıklanması
zorunlu olmayan birtakım bilgilerin mevcut olduğunu ortaya koymuştur. Bu sonuç,
Türkiye’nin AB’ye tam üye olması durumunda, halka açıklanacak bilgilerle ilgili
hukuki düzenlemelerde birtakım değişikliğe gitmesinin gerekli olduğunu işaret
etmektedir.

Anahtar Kelimeler

xx

Kaynakça

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