Uluslararası Finansal Raporlama Standartlarının KOBİ’ler Açısından Değerlendirilmesi – Türkiye Uygulaması

Öz

Ulusal düzeydeki muhasebe uygulamaları ile uluslararası uygulamalar arasındaki farklılıklar, finansal bilginin karşılaştırılmasını zorlaştırmakta, fon toplanması sürecinde engel oluşturmakta, uluslararası işletme alım-satımı ve birleşmelerinde zorluklar yaşanması gibi sorunlara neden olmaktadır. Bu tür sorunların ortadan kaldırılması, farklı muhasebe uygulamalarının uyumlu hale getirilmesi ve uluslararası düzeyde aynı muhasebe standartlarının uygulanmasını sağlamak amacıyla Uluslararası Muhasebe Standartları Kurulu (IASB) tarafından Uluslararası Finansal Raporlama Standartları (UFRS) yayınlanmıştır. Buna paralel olarak Türkiye’de de Türkiye Muhasebe Standartları Kurulu (TMSK) tarafından Türkiye Finansal Raporlama Standartları (TFRS) uyarlanmıştır. KOBİ’ler dünya ekonomisi için vazgeçilmez bir öneme sahiptirler. KOBİ’ler tarafından sağlanan muhasebe bilgisi de aynı öneme sahip olmalıdır. UFRS/TFRS’lerin karmaşık ve zor anlaşılması nedeniyle finansal tablolarını değerlendirmede zorlanan Küçük ve Orta Büyüklükteki İşletme (KOBİ)’ler için 2009 yılında KOBİ UFRS, Türkiye’de ise buna paralel olarak KOBİ TFRS’ler yayınlanmıştır. KOBİ’ler için UFRS (a) kamuya hesap verme yükümlülüğü bulunmayan ve (b) dış kullanıcılar için genel amaçlı finansal tablo yayımlayan işletmelerin finansal raporlama ihtiyaçlarını karşılamak için tasarlanmıştır. Bu çerçevede, KOBİ’ler için UFRS dünya çapında kullanılabilen küçük ve orta büyüklükteki işletmeler için bir muhasebe standardı ifade etmektedir. Bu nedenle çalışma, dünya çapında KOBİ’ler için UFRS’nin benimsenmesini ve uygulanmasını değerlendirmeyi amaçlamaktadır.

Anahtar Kelimeler

• Finansal raporlama,KOBİ,KOBİ’ler için UFRS

Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application

Öz

Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers. International Financial Reporting Standards (IFRS) have been issued by the International Accounting Standards Board (IASB) in order to eliminate such problems, to harmonize different accounting practices and to apply the same international accounting standards. In parallel, Turkish Financial Reporting Standards (TFRS) have been adopted in Turkey by the Turkish Accounting Standards Board (TASB). SMEs have an indispensable prescription for the world economy. Accounting information provided by SMEs should also have the same qualification. SME TFRSs have been published in 2009 for SMEs and SME TFRSs for SMEs in Turkey, which are compelled to evaluate their financial statements due to the complicated and difficult understanding of IFRS / TFRS. IFRS for SMEs (a) is designed to meet the financial reporting needs of businesses that do not have an obligation to provide public accountability and (b) publish general purpose financial statements for external users. In this framework, IFRS for SMEs represents an accounting standard for small and medium-sized businesses that can be used worldwide. For this reason, the study aims to evaluate the adoption and implementation of IFRS for SMEs worldwide.

Anahtar Kelimeler

• Financial reporting,SMEs,IFRS for SMEs

Kaynakça

1. Aboagye-Otchere, Francis & Agbeibor, Juliet (2012), “The International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMES) Suitability for small businesses in Ghana”, Journal of Financial Reporting and Accounting, Vol. 10 No. 2, 190-214.
2. Albu, C.N., Albu, N., Fekete, S., Gîrbină, M.M., Selimoglu, S.K., Kovacs, D., Lukacs, J., Mohl, G., Müllerova, L., Pasokova, M., Poroy Arsoy, A., Sipahi, B. & Strouhal, J. (2013), “Implementation of the IFRS for SMEs in emerging economies: Stakeholders perceptions in the Czech Republic, Hungary, Romania and Turkey”, Journal of International Financial Management and Accounting, vol. 24, no. 2: 140-175.
3. Albu, Cătălin N. & Albu, Nadia & Fekete, Szilveszter (2010), The Context of The Possible IFRS for SMEs Implementation in Romania. an Exploratory Study”, Accounting and Management Information Systems, Vol. 9, No. 1, 45-71.
4. Albu, Nadia & Albu, Catalin N. (2014), “Strategies for And Implications of The IFRS for SMEs Implementation In Emerging Economies”, Comptabilit´es et innovations, HAL Id: hal-00936564, https://hal.archives-ouvertes.fr/hal-00936564
5. Baldarelli, Maria-Gabriella & Demartini, Paola & Mosnja-Skare, Lorena & Paoloni, Paola (2012), “Accounting Harmonization for SME-S in Europe: Some Remarks on IFRS for SME-S and Empirical Evidences”, Economic Research-Ekonomska Istraživanja, 25(1), 1-26.
6. Ball, Ray (2006), “International Financial Reporting Standards (IFRS): pros and cons for investors”, Accounting and Business Research, 36:sup1, 5-27.
7. Berisha, Gentrit & Pula, Justina S. (2015), “Defining Small and Medium Enterprises: a critical review”, Academic Journal of Business, Administration, Law and Social Sciences, Vol. 1, No. 1, 17-28.
8. Bohušova, H. & Blaškova, V. (2012), “In What Ways Are Countries Which Have Already Adopted IFRS for SMEs Different”, Acta Universitatis Agriculturae Et Silviculturae Mendelianae Brunensis, Vol. 60, No. 2, 37-44.

9. Buculescu, Maria M. & Stoica Anamaria (2016), “A Survey of Certified Accountants Opinion on SMEs Financial Reporting: Evidence from Romania”, Journal of Economics, Business and Management, Vol. 4, No. 1, 7-14.
10. Bunea-Bontas Cristina A. & Petre Mihaela C (2010), “The International Financial Reportıng Standard for Small and Medium-Sızed Entities: Pros, Cons And Challenges” Revista economică, Vol.1, Nr. 6 (53), 96-105.
11. Christie, Nancy L. & Brozovsky, John & Hicks, Sam (2010), “International Financial Reporting Standards for Small and Medium-Sized Entities: An Update for the Commercial Loan Officer”, Commercial Lending Review, September–October
12. Deaconu, Adela & Buiga, Anuta & Strouhal, Jiri (2012), “SMEs Financial Reporting: Attitudes Towards IFRS for SMEs”, Studia UBB, Oeconomica, Volume 57, Issue 1, 101-122.
13. Deloitte (2010), “IFRS for SMEs in your pocket”, Erişim Tarihi; Aralık 2015. http://www.iasplus.com/en/binary/dttpubs/1004pocketsmes.pdf
14. Demirel Utku, Burcu & Kemal Gürsoy (2011), “KOBİ’LER için Türkiye Finansal Raporlama Standartlarının (KOBİ TFRS) Tam Set TFRS ile Karşılaştırılarak Değerlendirilmesi” Mali Çözüm Dergisi, Sayı. 103, 19-41.
15. Di Pietra, Roberto & Evans, Lisa & Chevy, Jérôme & Cisi, Maurizio & Eierle, Brigitte & Jarvis, Robin & On Behalf Of The European Accounting Association's Financial Reporting Standards Committee (2008), “Comment on the IASB's Exposure Draft ‘IFRS for Small and Medium-Sized Entities” , Accounting in Europe, 5(1), 27-47.
16. Eierle, Brigitte & Haller, Axel (2009), “Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? – Empirical Evidence from Germany”, Accounting in Europe, 6(2), 195-230.
17. Erdoğan, Murat & Demirel Utku, Burcu & Gürsoy, Kemal (2014), “KOBİ’ler İçin Türkiye Finansal Raporlama Standartlarına İlk Geçiş Uygulaması”, Uluslararası Sosyal Araştırmalar Dergisi, Cilt: 7 Sayı: 32, 612-629.
18. European Commission (EC) (2017). What is an SME?, https://ec.europa.eu/growth/smes/business-friendly-environment/sme-definition_en Erişim Tarihi; Mart 2017.
19. Evans, Lisa & Gebhardt, Guenther & Hoogendoorn, Martin & Marton, Jan & Di Pietra, Roberto & Mora, Araceli & Thinggård, Frank & Vehmanen, Petri & Wagenhofer, Alfred (2005), “Problems and Opportunities of an International Financial Reporting Standard for Small and Medium-sized Entities”, The EAA FRSC's Comment on the IASB's Discussion Paper, Accounting in Europe, 2:1, 23-45.
20. Holt, Graham (2010), “IFRS for SMEs” student accountant issue 05. Erişim Tarihi; Aralık 2015. http://www.chinaacc.com/upload/html/2013/06/27/lixingcunb226aaa2781747f0927f429dfc67db1a.pdf
21. Hussain, Fazeena F. & Chand, Priyashni V. & Rani, Prena (2012) “The Impact of IFRS for SMEs on The Accountıng Profession: Evidence From Fiji”, Accounting & Taxation, Vol. 4, No. 2, 107-117.
22. Ibarra, Venus & Suez-Sales, Martha G. (2011), “A Comparison of The International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (Gaap) for Small and Medium-Sized Entities (Smes) and Complıances Of Some Asian Countrıes To IFRS”, Journal of International Business Research, Volume 10, Special Issue, Number 3, 35-60.
23. IFAC (2006), “Micro-Entity Financial Reporting: Perspectives of Preparers and Users”, Information Paper. https://www.iaasb.org/system/files/publications/files/micro-entity-financial-repo-1.pdf Erişim Tarihi; Ocak 2016.
24. IFRS Foundation (2009), “IFRS Foundation: Training Material for the IFRS for SMEs”, by IASB on 9 July 2009. Erişim Tarihi; Ocak 2016. http://www.ifrs.org/IFRS-for SMEs/Documents/IFRS%20for%20SMEs%20Modules/Module01_version%202013.pdf
25. IFRS Foundation (2015a), “Project history”, Erişim Tarihi; Aralık 2015. http://www.ifrs.org/IFRS-for-SMEs/history/Pages/History.aspx
26. IFRS Foundation (2015b), “Analysis of the IFRS profiles for IFRS for SMEs”, Erişim Tarihi; Aralık 2015. http://www.ifrs.org/Use-around-the-world/Pages/Analysis-of-SME-profiles.aspx
27. IFRS Foundation (2015c), “International financial reporting standards (IFRS) for small and medium sized entities (SME)”, Erişim Tarihi; Aralık 2015. http://www.ifrs.org/ifrs-for-smes/Pages/ifrs-for-smes.aspx
28. IFRS, http://www.kgk.gov.tr/contents/files/KOBI_TFRS.pdf Erişim Tarihi; Aralık 2015.
29. Jana, Hinke & Jitka, Zborková (2014), “Comparison of Approaches to Financial Reporting of Non-Current Assets According to the IFRS for SMEs and IAS/IFRS”, Procedia Engineering 69, 696-703.
30. Jermakowicz, Eva K. & Epstein, Barry J. (2010), “IFRS for SMEs – An Option for US Private Entities?” Review of Business Spring, 72-79.
31. Jermakowicz, Eva K. & Gornik-Tomaszewski, Sylwia (2006), “Implementing IFRS from the perspective of EU publicly traded companies”, Journal of International Accounting, Auditing and Taxation 15, 170-196.
32. Jerman, Mateja & Ivankovič, Gordana (2011), “The evolution of financial standards for small and medium-sized entities”, Scientific Annals of the “Alexandru Ioan Cuza” University of Iasi: Economic Sciences Series, 13-24.
33. Kaya, Devrimi & Koch, Maximilian (2015), “Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence”, Accounting and Business Research, 45(1), 93-120.
34. Küçük ve Orta Ölçekli İşletmeleri Geliştirme ve Destekleme İdaresi Başkanlığı (KOSGEB) “Kobi Stratejisi ve Eylem Planı 2015-2018”, Resmi Gazete, Erişim Tarihi; Aralık 2015, http://www.resmigazete.gov.tr/eskiler/2015/09/20150905-8-1.pdf
35. Larson, Robert K. & Street, Donna L. (2011), “IFRS Teaching Resources: Available and Rapidly Growing”, Accounting Education, 20(4), 317-338.
36. Litjens, Robin & Bissessur, Sanjay & Langendijk, Henk & Vergoossen, Ruud (2012), “How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands”, Accounting in Europe, 9(2), 227-250.
37. Lugo, Denise (2009), “IFRS for SMEs: Is it Financial Reporting Private Entities in U.S. Have Been Waiting For?”, Accounting Policy & Practice Report 5(16) , 709-711.
38. Maingot, Michael & Zeghal, Daniel (2006), “Financial Reporting of Small Business Entities in Canada”, Journal of Small Business Management 44(4), 513–530.
39. Masca, Ema (2012), “Influence of Cultural Factors in Adoption of the IFRS for SMEs”, Procedia Economics and Finance 3, 567-575.
40. Mošnja-Škare, Lorena & Galant, Adriana (2013), “The Quality Of Notes Relating Sme Revenues and Expenditures Disclosures: Empirical Study of Croatian Financial Reporting Standars (CFRS) Implementation”, Economic Research-Ekonomska Istraživanja, 26(1), 343-368.
41. Müllerová, Libuše & Paseková, Marie & Hýblová, Eva (2010), “Harmonization of financial reporting of small and medium-sized enterprises in the Czech Republic”, Journal of Modern Accounting and Auditing, Vol.6, No.1 (Serial No.56), 55-64.
42. Neag, Ramona & Maşca, Ema & Păşcan, Irina (2009), Actual Aspects Regardınd The Ifrs For Sme – Opınıons, Debates And Future Developments”, Annales Universitatis Apulensis Series Oeconomica, 11(1), 32-42.
43. Nerudová, Danuše & Bohušová, Hana (2009), “The application of an accounting standard for SMEs”, Int. J. Liability and Scientific Enquiry, Vol. 2, No. 2, 233-246.
44. Perera, Dinuja & Chand, Parmod (2015), “Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES)”, Advances in Accounting, incorporating Advances in International Accounting 31 165–178.
45. Pope, Peter F. & McLeay, Stuart J. (2011), “The European IFRS experiment: objectives, research challenges and some early evidence”, Accounting and Business Research, 41(3), 233-266.
46. PWC, (PRICEWATERHOUSECOOPERS) (2009), “How does this affect US companies?”, https://www.pwc.com/us/en/issues/ifrs-reporting/assets/ifrs_for_smes_us.pdf Erişim Tarihi; Ocak 2016.
47. Quagli, Alberto & Paoloni, Paola (2012), “How is the IFRS for SME accepted in the European context? An analysis of the homogeneity among European countries, users and preparers in the European commission questionnaire”, Advances in Accounting, incorporating Advances in International Accounting 28, 147–156.
48. Resmi Gazete (RG) (2012), “Küçük ve Orta Büyüklükteki İşletmelerin Tanımı, Nitelikleri ve Sınıflandırılması Hakkında Yönetmelikte Değişiklik Yapılmasına Dair Yönetmelik”, Erişim Tarihi; Aralık 2015. http://www.resmigazete.gov.tr/eskiler/2012/11/20121104-11.htm
49. Robu, Maximilian (2013), “The Dynamic and Importance of SMEs in Economy”, The USV Annals of Economics and Public Administration, Volume 13, Issue 1(17), 84-89.
50. Saèer, Ivana M. & Smrekar, Nikolina & Zager, Katarina (2009), “Impact of Globalisation on Harmonisation of Financial Reporting for SMEs”, Zagreb International Review of Economics & Business, Vol. 12, No. 2, 15-32.
51. Samujh, Helen & Devi, Susela S. (2015), “Implementing IFRS for SMEs: Challenges for Developing Economies”, International Journal of Management and Sustainability, 4(3): 39-59.
52. Sava, Raluca & Mârzaa, Bogdan & Eşanu, Nicolae (2013), “Financial Reporting for SMEs Past and Perspectives”, Procedia Economics and Finance, 6, 713-718.
53. Sian, S. & Roberts, C. (2009), “UK small owner-managed businesses: accounting and financial reporting needs”, Journal of Small Business and Enterprise Development, Vol. 16 Iss 2, 289-305.
54. Sithole, Seedwell T. M. (2015), “The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities (IFRS for SMEs) in Swaziland”, Journal of Modern Accounting and Auditing, August 2015, Vol. 11, No. 8, 383-402.
55. Son, Dang Duc & Marriott, Neil & Marriott, Pru (2006), “Users' perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies”, Qualitative Research in Accounting & Management, Vol. 3 Iss 3 pp. 218-235.
56. Vasek, Libor (2011), “IFRS for SMEs - A New Challenge for Worldwide Financial Reporting”, International Journal of Management Cases, Special Issue: CIRCLE Conference, 6, 115-120. http://connection.ebscohost.com/ Erişim Tarihi; Ocak 2016.
57. Veronica, Grosu & Ionel, Bostan (2010) “IAS/IFRS Standards for SMEs and The Impact on The Romanian Accounting System”, International Journal of Academic Research Vol. 2, No. 4, 323-328.
58. Wise, Victoria & Faux, Jeffrey (2005), “Small Enterprises and Convergence with International Financial Reporting Standards”, Small Enterprise Research, 13(1), 81-91.