HİPERENFLASYONUN FİNANSAL RAPORLAMA VE DENETİM UYGULAMALARI ÜZERİNDEKİ ETKİLERİ: TÜRKİYE'DEN ÖRNEKLER

Öz

Bu çalışmanın amacı, TMS 29 Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama ve BDS 701-Bağımsız Denetçi Raporunda Kilit Denetim Konularının Bildirilmesi ve BDS 706- Bağımsız Denetçi Raporunda Yer Alan Dikkat Çekilen Hususlar ve Diğer Hususlar Paragrafları Standartları uyarınca, Türkiye'de 2023 yılına ilişkin yıllık finansal raporlar ve bağımsız denetim raporları üzerinde hiperenflasyonist ekonominin, dolayısıyla hiperenflasyon muhasebenin etkisini ve yansımalarını ortaya koymaktır. Araştırma konusu, yakın bir zamanda ortaya çıkmış olan ve her ülke ekonomisinin kendine özgü birkaç çalışmanın bulunduğu spesifik bir çalışma alanını kapsamaktadır. Çalışmanın ampirik bulguları, araştırma konusu ile ilgili olarak oldukça geniş bir araştırma perspektifinden bir yol haritası sunması açısından önemlidir. Çalışma, finansal raporlama ve bağımsız denetim açısından devam eden bir sorun olan hiperenflasyon konusunda önemli bilgiler ve içerikler sunarak literatüre katkıda bulunmaktadır. Ayrıca, çalışma yakın gelecekte meydana gelebilecek olası hiperenflasyonist dönemler için hiperenflasyonist ekonomi ortamının finansal raporlamada yaratacağı zorluklar hakkında farkındalığı da arttırmaktadır.

Anahtar Kelimeler

• finansal raporlama
• hiperenflasyonist ekonomi
• bağımsız denetç, raporu
• TMS 29
• bds 701 & 706

THE EFFECTS OF HYPERINFLATION ON FINANCIAL REPORTING AND AUDIT PRACTICES: EVIDENCE FROM TÜRKİYE

Öz

The purpose of this paper is to reveal the impact and reflections of a hyperinflationary economy, thus hyperinflationary accounting on annual financial reports and independent auditor’s reports in Turkey for the year 2023 regarding IAS 29 Financial Reporting in Hyperinflationary Economies, and International Standard on Auditing (ISA) 701-Communicating Key Audit Matters in the Independent Auditor’s Report & (ISA) 706- Emphasis of Matter Paragraphs in the Independent Auditor’s Report. This study concerns a relatively emerging topic and an additional specific area for which there are a few studies peculiar to each country’s economy. The empirical findings of this study are significant in that they provide a complete map from a broader research perspective. The study adds to the literature by providing valuable insights and content about the matter of hyperinflation which is an ongoing problem in the long term as regards financial reporting and independent auditing. Moreover, it raises awareness about the reporting challenges of hyperinflation for the prospective hyperinflationist periods that might occur in the foreseeable future.

Anahtar Kelimeler

• financial reporting
• hyperinflationary economy
• independent auditor's report
• IAS 29
• ISA 701 & 706

Kaynakça

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