Kamu Gözetimi Muhasebe Denetim Standartları Kurumu Muhasebe Bilgi Kalitesini Arttırmaya Yönelik Faaliyetlerinin Analizi

Öz

Düzenleyici kurumların uygulama faaliyetleri karşılaştırılabilir, güvenilir ve anlaşılır finansal raporların hazırlanmasını sağlayacak belirli firma davranışını teşvik edecek ya da kısıtlayacaktır. Bu çalışma Türkiye Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu'nun “Muhasebe Standartlarının Uygulanmasına Dair İlke Kararları” başlıklı 2019 UFRS/UMS yorumlama ve açıklama belgesi vasıtasıyla muhasebe bilgi kalitesini arttırma çabasını analiz etmektir. Kuruluşun uygulama faaliyetleri IFRS Yorumlama Komitesi tarafından geliştirilen 5 IFRIC Yorumunu, 36 standardını ve kavramsal çerçeveyi kapsadığı halde; KGK'nın mevcut odak noktasının muhasebe bilgilerinin sunumu ve formatı ile muhasebeleştirme ve ölçüm standartları olduğu tespit edilmiştir (UMS 1- Finansal Tabloların Sunumu, UFRS 9- Finansal Araçlar ve UFRS 15-Müşteri Sözleşmelerden Hasılat).

Anahtar Kelimeler

• bilgi ortamı kalitesi
• UFRS/UMS
• KGK
• Uygulama
• Yorumlar ve açıklamalar

Analyzing The Focus of the Turkish Public Oversight Accounting and Auditing Standards Authority for Increasing the Accounting Information Quality

Abstract

The enforcement activities of regulatory agencies hold the potential to either restrict or promote certain types of firm behavior concerning the preparation of comparable, reliable and understandable financial reports. The aim of this paper is to analyze the effort of the Turkish Public Oversight Accounting and Auditing Standards Authority (POAASA) to increase the accounting information quality through the use of the 2019 IFRS/IAS interpretation and explanation document titled "Principle-Decision Concerning the Implementation of Accounting Standards". Although the enforcement activities of the agency span 5 IFRIC Interpretations that were developed by the IFRS Interpretations Committee, 36 standards and the conceptual framework, the findings show that their current focus lies with the presentation and format of the accounting information and recognition and measurement (IAS 1- Presentation of Financial Statements, IFRS 9- Financial Instruments and IFRS 15- Revenue from Contracts with Customers).

Keywords

• Interpretations and explanations
• IFRS/IAS
• Enforcement
• POAASA
• Information environment quality

Kaynakça

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