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

Yıl 2021, Cilt: 3 Sayı: 1, 49 - 61, 30.06.2021

Melissa Nihal Cagle

https://doi.org/10.47899/ijss.20213105

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

Öz

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).

Anahtar Kelimeler

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

Kaynakça

• Accounting Standards Board (ASB). (2006). Financial Reporting: Urgent Issues Task Force interpretation of section 228A. https://uk.practicallaw.thomsonreuters.com/8-202-2237?originationContext=document&transitionType=DocumentItem&contextData=(sc.Default)&firstPage=true
• Bradbury, M. E., & Scott, T. (2020). What accounting standards were the cause of enforcement actions following IFRS adoption?. Accounting & Finance. Early View https://doi.org/10.1111/acfi.12661, 1-27.
• Brown, P., & Tarca, A. (2005). A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU. European Accounting Review, 14(1), 181-212.
• Christensen, H. B. (2012). Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low. Review of Accounting Studies, 17(3), 518-525.
• Collis, J., Jarvis, R., & Skerratt, L. (2017). The role and current status of IFRS in the completion of national accounting rules–Evidence from the UK. Accounting in Europe, 14(1-2), 235-247.
• Committee of European Securities Regulators (CESR). (2002). Proposed Statement of Principles of Enforcement of Accounting Standards in Europe. https://www.esma.europa.eu/sites/default/files/library/2015/11/02_188b.pdf
• Çavlak, H., & Ataman, B. (2017). Büyük ve Orta Boy İşletmeler Için Finansal Raporlama Standardi (BOBİ FRS) ile Tam Set Türkiye Muhasebe ve Türkiye Finansal Raporlama Standartlarinin (TMS/TFRS) Karşılaştırılmas. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 2(3), 153-168.
• Delvaille, P., Ebbers, G., & Saccon, C. (2005). International financial reporting convergence: Evidence from three continental European countries. Accounting in Europe, 2(1), 137-164.
• Dinç, E., & Atasel, O. Y. (2016). Türkiye’deki Muhasebe Anlayışının Gelişim Süreci ve Mevcut Durumun İncelenmesi. Sosyal Bilimler Enstitüsü. http://acikerisim.ktu.edu.tr/jspui/handle/123456789/205
• Elitaş, C. (2010). Türkiye Muhasebe Standartları / Türkiye Finansal Raporlama Standartlarının Benimsenmesinin Bazı Temel Finansal Oranlar Üzerindeki Etkisi Üzerine Uygulamalı Bir Değerlendirme, Muhasebe ve Denetime Bakış, Sayı 30, Ocak 2010, 57-69.
• Elitaş, C. (2014). Türkiye Muhasebe Standartları / Türkiye Finansal Raporlama Standartlarının Muhasebenin Genel Kabul Görmüş Temel Kavramları Açısından Durumu, Muhasebe Bilim Dünyası Dergisi, 16 (3), , 13-127.
• European Financial Reporting Advisory Group (EFRAG). (2003). Response to the EFRAG Discussion Paper: Towards a Disclosure Framework for the Notes. https://www.efrag.org/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FProject%20Documents%2F169%2F25.%20Comment%20letter%20received%20-%20EAA%20FRSC.pdf
• Feroz, E. H., Park, K. J., & Pastena, V. (2008). The financial and market effects of the SEC's accounting and auditing enforcement releases. Journal of Accounting Research, 29 (1), 107-142.
• Güdelci, E. N. (2019). Uluslararası Muhasebe Standartlarının Tarihi Gelişim Sürecinde Etkili Olan Uluslararası ve Ulusal Kuruluşlar. Uluslararası Ekonomi Siyaset İnsan ve Toplum Bilimleri Dergisi, 2(3), 199-214.
• Gökçen, G., & Ataman, B. (2018, October). TFRS ve BOBİ FRS'ye Göre Düzenlenen Finansal Tabloların Karşılaştırılması. In 3rd International Trakya Accounting Finance and Auditing Symposium. https://trakyasymposium2018.trakya.edu.tr/
• Hail, L., C. Leuz, and Wysocki, P. (2010). Global accounting convergence and the potential adoption of IFRS by the US (part II): political factors and future scenarios for US accounting standards. Accounting Horizons. 24, 567–588.
• Hartmann, B., Marton, J., & Andersson Sols, J. (2020). IFRS in National Regulatory Space: Insights from Sweden. Accounting in Europe. 17(3), 367-387.
• Institute of Chartered Accountants in England and Wales (ICAEW). (2003). Moving to IFRS reporting: seven lessons learned from the European experience. https://www.icaew.com/-/media/corporate/files/technical/financial-reporting/ifrs/ifrs-lessons-learned/tecpln13897-7-ifrs-in-the-eu-final-web.ashx
• Karampinis, N. I. (2021). A cross-national analysis on the impact of enforcement on impairments of tangible assets under IFRS. Journal of International Accounting, Auditing and Taxation, https://doi.org/10.1016/j.intaccaudtax.2020.100358, 1-18.
• Karapınar, A. (2016). Halka Açık Türk Şirketlerinin Finansal Tablolarının Uyum Düzeyi. İşletme Araştırmaları Dergisi, 8(3), 138-153.
• Karabayir, M. E. 2012 Uluslararasi Finansal Raporlama Standartları ve Muhasebe Kalitesi: İmkb Örneği. Doktora tezi. Ankara Üniversitesi Sosyal Bilimler Enstitüsü
• Kurauone, O., Kong, Y., Sun, H., Muzamhindo, S., Famba, T., & Taghizadeh-Hesary, F. (2020). The effects of International Financial Reporting Standards, auditing and legal enforcement on tax evasion: Evidence from 37 African countries. Global Finance Journal. Early View https://doi.org/10.1016/j.gfj.2020.100561 1-21.
• Kvaal, E., & Nobes, C. (2012). IFRS policy changes and the continuation of national patterns of IFRS practice. European Accounting Review, 21(2), 343-371.
• Mikail, E. & Aslan, M. (2017). Uluslararası Muhasebe ve Denetim Standartlarının Gelişmesi. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, (12), 55-86.
• Mnif, Y., & Znazen, O. (2020). Corporate governance and compliance with IFRS 7. Managerial Auditing Journal. 35(3), 448-474.
• Nicolae Albu, C., Albu, N., & Hoffmann, S. (2020). The Westernisation of a financial reporting enforcement system in an emerging economy. Accounting and Business Research, https://doi.org/10.1080/00014788.2020.1826897, 1-27.
• Nobes, C. (2020). On Adoptions of IFRS by Jurisdictions. The International Journal of Accounting. Early View https://doi.org/10.1142/S1094406022800014
• Osinubi, I.(2020). The three pillars of institutional theory and IFRS implementation in Nigeria. Journal of Accounting in Emerging Economies. 10 (4), 575-599.
• Owusu-Ansah, S., & Yeoh, J. (2005). The effect of legislation on corporate disclosure practices. Abacus, 41(1), 92-104.
• Özgün, H. (2019). Uluslararasi Muhasebe Eğitim Standartları'nın Güncel Çevirisi ve Türkiye'de Durum. Journal of International Social Research, 12(66), 49-66.
• Public Oversight Accounting and Auditing Standards (POAASA), (2019). Rehber. https://kgk.gov.tr/SearchResult/rehber
• Quagli, A., Avallone, F., Ramassa, P., & Di Fabio, C. (2020). Someone else’s problem? The IFRS enforcement field in Europe. Accounting and Business Research. Early View https://doi.org/10.1080/00014788.2020.1802217, 1-25.
• Saoussen, B. and Kobbi-Fakhfakh, S. (2020) "Compliance with IFRS 15 mandatory disclosures: an exploratory study in telecom and construction sectors." Journal of Financial Reporting and Accounting. 18(4). 707-728.
• Sağlar, J., & Demet, E.. (2019). Büyük ve Orta Büyüklükteki İşletmeler için Getirilen Finansal Raporlama Standartlarının Etkileri. Osmaniye Korkut Ata Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 3(2), 299-310.
• Sellami, Y. M., & Borgi, H. (2020). Compliance with IFRS for related party transactions across eight African countries: do corruption and government quality matter?. International Journal of Accounting, Auditing and Performance Evaluation, 16(1), 81-107.
• Silva, A. P., Fontes, A., Ribeiro, H., & Alves, S. R. (2020). The Role of Enforcement Mechanisms On Ifrs Implementation: Perceptions From Tax Officials. Economic and Social Development: Book of Proceedings, 304-309.
• Silva, R. L. M., & Nardi, P. C. C. (2020). Effects of mandatory adoption of IFRS on market liquidity in Brazil. International Journal of Accounting, Auditing and Performance Evaluation, 16(1), 1-24.
• Stent, W., M. Bradbury, and J. Hooks, 2017, Insights into accounting choice from the adoption timing of IFRS. Accounting and Finance. 57, 255–276.
• Uğur, K. Atasel, O. Y., & Bayraktar, Y. (2020). Türkiye’deki Muhasebe Düzenlemeleri Çerçevesinde Faaliyet Kiralaması İşlemlerinin İncelenmesi ve Muhasebeleştirilmesi. Hitit Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 13(2), 264-286.
• Wehrfritz, M., & Haller, A. (2014). National influence on the application of IFRS: Interpretations and accounting estimates by German and British accountants. Advances in Accounting, 30(1), 196-208.