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IS UNIFORM GLOBAL FINANCIAL REPORTING IS DESIRABLE AND POSSIBLE?

Yıl 2017, Cilt 2, Sayı 3, 1 - 9, 30.06.2017

Öz

The paper, tries to put forward if it is desirable to have a uniform standard set; and if so, to what extent it is possible. By doing this the paper firstly examine one of the seminal papers written by Ray Ball in 2006 in which he put forward 3 main argumants against the Convergence Project. The paper continues to the anlyize by debating his arguments and tries to put forward that literature has significant evidence that convergence works. However, there are certain aspects to take into account in the project.  In the first section paper tries to analyze history of convergence. In the second section Ball (2006)’s three main arguments criticizing convergence is examined. In the third and fourth sections Ball’s arguments are debated with the help of literature. In the fifth section Challenges for IASB on the way of Convergence Project are put forward and the paper is finalised by the conclusions regarding the convergence efforts of IASB.

Kaynakça

  • Ball, R., 2006. International Financial Reporting Standards (IFRS): Pros and Cons For Investors. Accounting and Business Research, International Accounting Policy Forum, pp. 527.
  • Barth, M. E., Landsman, W. R., Lang, M. & Williams, C., 2012. Are IFRS-Based and US GAAP Based Accounting Amounts Comparable? Journal of Accounting and Economics, 8 March, 54(1), pp. 68-93.
  • Brown, P., 2013. Some Observations on Research on the Benefits to Nations of Adopting IFRS. The Japanese Accounting Review, Volume 3, pp. 1-19.
  • Daske, H., Hail, L., Leuz, C. and Verdi, R. (2008), Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46: 1085–1142.
  • Erickson D., Esplin A. & Maines A. L., 2009. One world-One Accounting. Business Horizons, Volume 52, pp. 531-537.
  • Florou A. & Pope P. F., 2012. Mandatory IFRS Adoption and Institutional Investment Decisions. The Accounting Review, 87(6), pp. 1993-2025.
  • Fritz S. & Lämmle C., 2003. The International Harmonisation Process of Accounting Standards. [Online] Available:http://www.ep.liu.se/exjobb/eki/2003/fek/003/(Accessed:19.3.2014)
  • Li, S. (2010) Does Mandatory Adoption Of International Financial Reporting Standards In The European Union Reduce The Cost Of Equity Capital? The Accounting Review: March 2010, Vol. 85, No. 2, pp. 607-636.
  • Yip R. W. Y. & Young D., 2012. Does Mandatory IFRS Adoption Improve Information Comparability? The Accounting Review, 87(5), pp. 1767-1789.
  • Zeff, S. A., 2005. Evolution of US Generally Accepted Accounting Principles (GAAP).[Online]
  • Zeff, S. A., 2005. www.iasplus.com. [Online]
  • Available at: http://www.iasplus.com/en/binary/resource/0407 zeffusgaap.pdf [Accessed:15 01 2014].
  • Zeff, S. A., 2007. Some Obstacles To Global Financial Reporting Comparability And Convergence At A High Level Of Quality. The British Accounting Review, Volume 39, pp. 290302.
  • Zeff, S. A., 2012. The Evolution Of The IASC Into IASB, And The Challanges It Faces. Accounting Review, 87(3), pp. 807-837.

GLOBAL FİNANSAL RAPORLAMA MAKBUL VE MÜMKÜN MÜ?

Yıl 2017, Cilt 2, Sayı 3, 1 - 9, 30.06.2017

Öz

Makale tekbiçimli bir muhasebe standartları setinin tercih edilir bir olgu olup olmadığını, eğer öyle ise böyle bir muhasebe standartları setinin mümkün olup olmadığını ortaya koymaya çalışmakta, bu bağlamda Uluslararası Muhasebe Standartları Kurulu’nun (IASB) dönüşüm projesini değerlendirmektedir. Bu amaçla çalışmada öncelikle dönüşüm projesine eleştirel yaklaşımıyla bilinen Ray Ball’un 2006 yılında yazdığı makalesinde projeye karşı ileri sürdüğü 3 temel argüman tartışılmakta ve bu argümanlara karşı literatürde elde edilen sonuçlar ortaya konmaktadır. Her ne kadar Ball’un argümanları amprik çalışma sonuçları ışığında karşılanabilmişse de projenin başarısı için dikkat edilmesi gereken hususlara da makalede yer verilmiştir. Makalenin birinci bölümünde dönüşüm projesinin tarihçesi anlatılmış, ikinci bölümde dönüşüm projesi, üçüncü ve dördüncü bölümlerde ise Ball (2006)’nın projeye karşı eleştirel argümanları incelenmiş, beşinci  bölümde IASB’in projede karşılaşabileceği muhtemel zorluklar ortaya konularak makale sonuçların özetlenmesi suretiyle sonlandırılmıştır.

Kaynakça

  • Ball, R., 2006. International Financial Reporting Standards (IFRS): Pros and Cons For Investors. Accounting and Business Research, International Accounting Policy Forum, pp. 527.
  • Barth, M. E., Landsman, W. R., Lang, M. & Williams, C., 2012. Are IFRS-Based and US GAAP Based Accounting Amounts Comparable? Journal of Accounting and Economics, 8 March, 54(1), pp. 68-93.
  • Brown, P., 2013. Some Observations on Research on the Benefits to Nations of Adopting IFRS. The Japanese Accounting Review, Volume 3, pp. 1-19.
  • Daske, H., Hail, L., Leuz, C. and Verdi, R. (2008), Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences. Journal of Accounting Research, 46: 1085–1142.
  • Erickson D., Esplin A. & Maines A. L., 2009. One world-One Accounting. Business Horizons, Volume 52, pp. 531-537.
  • Florou A. & Pope P. F., 2012. Mandatory IFRS Adoption and Institutional Investment Decisions. The Accounting Review, 87(6), pp. 1993-2025.
  • Fritz S. & Lämmle C., 2003. The International Harmonisation Process of Accounting Standards. [Online] Available:http://www.ep.liu.se/exjobb/eki/2003/fek/003/(Accessed:19.3.2014)
  • Li, S. (2010) Does Mandatory Adoption Of International Financial Reporting Standards In The European Union Reduce The Cost Of Equity Capital? The Accounting Review: March 2010, Vol. 85, No. 2, pp. 607-636.
  • Yip R. W. Y. & Young D., 2012. Does Mandatory IFRS Adoption Improve Information Comparability? The Accounting Review, 87(5), pp. 1767-1789.
  • Zeff, S. A., 2005. Evolution of US Generally Accepted Accounting Principles (GAAP).[Online]
  • Zeff, S. A., 2005. www.iasplus.com. [Online]
  • Available at: http://www.iasplus.com/en/binary/resource/0407 zeffusgaap.pdf [Accessed:15 01 2014].
  • Zeff, S. A., 2007. Some Obstacles To Global Financial Reporting Comparability And Convergence At A High Level Of Quality. The British Accounting Review, Volume 39, pp. 290302.
  • Zeff, S. A., 2012. The Evolution Of The IASC Into IASB, And The Challanges It Faces. Accounting Review, 87(3), pp. 807-837.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Serhat KÖKSAL Bu kişi benim

Türkiye

Yayımlanma Tarihi 30 Haziran 2017
Yayınlandığı Sayı Yıl 2017, Cilt 2, Sayı 3

Kaynak Göster

APA Köksal, S. (2017). GLOBAL FİNANSAL RAPORLAMA MAKBUL VE MÜMKÜN MÜ? . Uluslararası Afro-Avrasya Araştırmaları Dergisi , 2 (3) , 1-9 . Retrieved from https://dergipark.org.tr/tr/pub/ijar/issue/31843/349896

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