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Covid-19 Pandemisinin Finansal Raporlama Üzerindeki Olası Etkileri: BİST 100 Endeksi’ndeki İşletmelerin Ara Dönem Finansal Raporlarının İncelenmesi

Yıl 2020, Cilt: 19 Sayı: COVID-19 Special Issue, 143 - 168, 31.10.2020
https://doi.org/10.21547/jss.755865

Öz

11 Mart 2020 tarihinde Dünya Sağlık Örgütü tarafından pandemi olarak ilan edilen Covid-19, en büyük zararı sağlık alanından sonra ekonomi üzerinde göstermiştir. Covid-19’un oluşturduğu belirsizlik ortamı, işletmelerin paydaşları ile önemli bir iletişim aracı olan finansal raporlar üzerinde değişimler meydana getirmiştir. Bu süreç içinde finansal raporlar hakkında; düzenleyici ve denetleyici kurumlar/kuruluşlar, akademisyenler ve danışmanlık şirketleri tarafından birçok düzenleme, rapor ve çalışma yayımlanmıştır. Bu çalışmada ilk olarak ilgili kişi, kurum ve kuruluşlar tarafından sunulan yayınlardaki, pandeminin finansal raporlama üzerindeki etkisi ile ilgili öne çıkan hususlar ve çözüm önerileri ortaya konmuştur. Daha sonra ise BİST 100 Endeksi’ndeki işletmelerin pandemi sürecinde yayımladığı ilk finansal raporlar olan ara dönem finansal raporlar içerik analizi yöntemi ile analiz edilmiştir. Analiz sonucunda pandemi sürecinde yayımlanan ilk finansal raporlarda; işletmelerin çoğunun Covid-19 hakkında en az bir başlık altında değerlendirmelerde bulunduğu, ancak bu değerlendirmelerin finansal raporlar için önem arz eden işletmenin sürekliliği, muhasebe tahmin ve varsayımları ile muhasebe politikaları başlıklarında çok az yer aldığı gözlemlenmiştir. Bununla birlikte Covid-19 ile ilgili açıklamaların en çok raporlama döneminden sonraki olaylar dipnotunda yer aldığı görülmüştür. Sektörel olarak ise Covid-19 ile ilgili en detaylı açıklamaların bankalar tarafından yapıldığı tespit edilmiştir.

Kaynakça

  • AASB. (2020). The impact of coronavirus on financial reporting and the auditor’s considerations. New and Alerts.
  • Accountancy Europe. (2020a). Coronavirus crisis: Country responses to the implications on reporting. Fact Sheet.
  • Accountancy Europe. (2020b). Coronavirus crisis: Implications on reporting and auditing. Reporting & Transparency, Audit.
  • Akkaş, J. (2020a). CFO’lar için 10 soru: Covid-19’un işletmeniz üzerindeki etkisinin raporlanması. GrantThornton Makaleler. Erişim tarihi: 7 Mayıs 2020, https://www.grantthornton.com.tr/en-guncel/makaleler/cfolar-icin-10-sorular
  • Akkaş, J. (2020b). Covid-19 salgınının finansal raporlama etkileri. GrantThornton Makaleler. Erişim tarihi: 19 Mayıs 2020, https://www.grantthornton.com.tr/en-guncel/raporlar-ve-arastirmalar/covid-19-salgininin-finansal-raporlama-etkileri
  • Alder, P. (2019). Managing cash flow; through understanding your inventory cycle. LedgerGurus. Erişim tarihi: 7 Haziran 2020, https://ledgergurus.com/blog/managing-cash-flow-through-understanding-your-inventory-cycle
  • Baldwin, R. (2020). To treat Covid-19’s economic impact, start by keeping the lights on. Erişim tarihi: 2 Nisan 2020, https://review.chicagobooth.edu/economics/2020/article/treat-covid-19-s-economic-impact-start-keeping-lights
  • Baldwin, R., & Mauro, B. W. di. (2020). Mitigating the Covid economic crisis: Act fast and do whatever it takes. London: CEPR Press.
  • Bayraktar, S. (2020). Covid-19 salgınının yarattığı finansal etkiyi doğru yönetebiliyor musunuz? Cerebra Covid-19 Yazıları. Erişim tarihi: 5 Mayıs 2020, https://www.cerebra.com.tr/tr/covid19-covid19-salgininin-yarattigi-finansal-etkiyi-dogru-yonetebiliyor-muyuz.html
  • BDO. (2020). Potential effects of the coronavirus outbreak on 2020 reporting periods and onward. International Financial Reporting Bulletin.
  • Bilgin, N. (2014). Sosyal Bilimlerde İçerik Analizi: Teknikler ve Örnek Çalışmalar. Ankara: Siyasal Kitabevi.
  • Deloitte. (2020a). Accounting considerations related to the coronavirus 2019 disease. IFRS in Focus.
  • Deloitte. (2020b). Covid-19’un işletmelere olan finansal etkileri ve çözüm önerileri. Financial Advisory.
  • Deloitte. (2020c). Crisis management in unprecedented times. Respond and Recover.
  • Deloitte. (2020d). How is deloitte audit responding to the risks of Covid–19.
  • Deloitte. (2020e). Working capital solutions for businesses with urgent cash needs. Addressing the Financial Impact of COVID-19.
  • Deloitte. (2020f). Accounting, disclosure, and internal control considerations related to coronavirus disease 2019. Financial Reporting Alert 20-1.
  • Demir, V. (2020). Koronavirüs salgınının finansal tablolar ve bağımsız denetim raporu üzerinde etkisi.
  • Drisko, J. W., & Maschi, T. (2016). Content Analysis. Oxford: Oxford University Press.
  • Duffin, E. (2020). Impact of the coronavirus pandemic on the global economy - statistics & facts. Statista. Erişim tarihi: 5 Mayıs 2020, https://www.statista.com/topics/6139/covid-19-impact-on-the-global-economy
  • Durak, R., Austin, M. & Groskopf, T. (2020). Consequences of Covid-19 financial reporting considerations. ESMA. (2020). ESMA recommends action by financial market participants for Covid-19 impact. News. Erişim tarihi: 2 Nisan 2020, https://www.esma.europa.eu/press-news/esma-news/esma-recommends-action-financial-market-participants-covid-19-impact
  • EY. (2020a). IFRS accounting considerations of the coronavirus outbreak. Applying IFRS.
  • EY. (2020b). Supplementary IASB meeting - the impact of the Covid-19 pandemic. IFRS Developments.
  • Financial Reporting Council (FRC). (2020). Company guidance update March 2020 (COVID-19). COVID-19 Issues.
  • Frerejacque, P. (2020). Advocating for transparency in corporate financial reporting responses to coronavirus. World Bank Blogs (Governance for Development). Erişim tarihi: 16 Nisan 2020, https://blogs.worldbank.org/governance/advocating-transparency-corporate-financial-reporting-responses-coronavirus
  • Global Times. (2020). Covid-19: How does it affect the world of work? Infographics, Globaltimes.Cn. Erişim tarihi: 15 Nisan 2020, https://www.globaltimes.cn/content/1185119.shtml
  • Gould, S. & Arnold, C. (2020). The financial reporting implications of Covid-19. IFAC / Suppoerting Financial Standards.
  • Grant Thornton. (2020a). Covid-19: Financial reporting and disclosures. Insights.
  • Grant Thornton. (2020b). Reporting the impact of Covid-19 on your business. Insights.
  • ICAEW. (2020). Coronavirus, going concern and the auditor’s report. Insights. Erişim tarihi: 2 Nisan 2020, https://www.icaew.com/insights/features/2020/mar-2020/coronavirus-going-concern-and-the-auditors-report
  • IFRS. (2020). IASB proposes deferring IAS 1 amendments’ effective date due to Covid-19. New and Events. Erişim tarihi: 6 Mayıs 2020, https://www.ifrs.org/news-and-events/2020/05/classification-of-liabilities-deferral-exposure-draft
  • IMF. (2020). World economic outlook - Chapter 1: The great lockdown.
  • ISCA. (2020). Accounting implications arising from Covid-19 for entities with 31 December 2019 financial reporting date. ISCA Financial Reporting Bulletin 2 (“FRB 2”).
  • İSMMMO. (2020). Koronavirüsün (Covid-19) finansal tablolar ve bağımsız denetim çalışmaları üzerine muhtemel etkileri. İSMMMO Bağımsız Denetim Komitesi Çalışmaları.
  • KAP. (2020). BIST 100 İşletmelerinin Ara Dönem Finansal Raporları.Erişim tarihi: 10 Haziran 2020, www.kap.gov.tr
  • Karar Bağımsız Denetim Danışmanlık. (2020). Covid-19 salgınının Türkiye Muhasebe Standartları kapsamında değerlendirilmesi. Yazılar. Erişim tarihi: 17 Mayıs 2020, https://www.karardenetim.com/covid-19-salgininin-turkiye-muhasebe-standartlari-kapsaminda-degerlendirilmesi
  • Kegalj, G. (2020). What is the impact of Covid-19 on interim financial statements? KPMG Insights.
  • KGK. (2020a). Covid-19 salgınının yürütülen bağımsız denetimlere etkisi. Duyurular. Erişim tarihi: 6 Nisan 2020, https://www.kgk.gov.tr/ContentAssignmentDetail/4657/COVID-19-Salg%C4%B1n%C4%B1n%C4%B1n-Yu%CC%88ru%CC%88tu%CC%88len-Bag%CC%86%C4%B1ms%C4%B1z-Denetimlere-Etkisi
  • KGK. (2020b). TMS 1 Finansal Tabloların Sunuluşu. TMS/TFRS 2020 Seti.
  • KPMG. (2020a). Covid-19’un muhasebesel etkileri. KPMG Görüşler.
  • KPMG. (2020b). Covid-19 finansal raporlama üzerindeki potansiyel etkileri. KPMG Görüşler.
  • KPMG. (2020c). İş dünyası gözünden Covid-19’un etkileri anketi. KPMG Türkiye Strateji ve Operasyonlar Danışmanlığı Çalışmaları.
  • Mazars. (2020). Covid-19 and key accounting implications for corporates. Covid-19: Mazars Insights (Economic Impact). Erişim tarihi: 15 Nisan 2020, https://mazarsusa.com/ledger/covid-19-and-key-accounting-implications-for-corporates
  • McKinsey & Company. (2020). Covid-19: Implications for business. Our Insights (Executive Briefing).
  • MIA Accountants Today. (2020). Covid-19: Frequently asked questions on auditing. Technical Issues, at-Mia.My. Erişim tarihi: 10 Nisan 2020, https://www.at-mia.my/2020/04/03/covid-19-frequently-asked-questions-on-auditing
  • Mossadams. (2020). Covid-19 disrupts financial reporting. Mossadams.Com. Erişim tarihi: 15 Nisan 2020, https://mossadams.com/articles/2020/03/covid-19-disrupts-financial-reporting
  • Murphy, S. E. (2020). The impact of Covid-19 on corporate reporting. GreenBiz. Erişim tarihi: 2 Mayıs 2020, https://www.greenbiz.com/article/impact-covid-19-corporate-reporting
  • Niehaus, D. (2020). The impact of the coronavirus outbreak on financial reporting. Riveron Insights.
  • Nimmo, B. (2020). Crisis cash management: Creating valuable breathing space in a Covid-19 world. KPMG Insights.
  • OECD. (2020). Coronavirus: The world economy at risk. OECD Interim Economic Assessment.
  • Özagazar, B. (2020). Koronavirüs salgını ve kurumsal sürdürülebilirlik. Cerebra Covid-19 Yazıları. Erişim tarihi: 10 Mayıs 2020, http://cerebra.com.tr/tr/covid19-koronavirus-salgini-ve-kurumsal-surdurulebilirlik.html
  • Para Analiz. (2020). Covid-19’un Potansiyel ekonomik etkileri. Ekonomi. Erişim tarihi: 25 Nisan 2020, https://www.paraanaliz.com/2020/ekonomi/covid-19un-potansiyel-ekonomik-etkileri-46160
  • Prudent Chartered. (2020). The impact of Covid-19 on financial reporting. Latest News. Erişim tarihi: 2 Mayıs 2020, https://www.prudentchartered.com/the-impact-of-coronavirus-on-financial-reporting
  • PwC. (2020a). Accounting implications of the effects of coronavirus. In Depth - A Look at Current Financial Reporting Issues.
  • PwC. (2020b). Covid-19: Krizle mücadelede yol haritası. PwC Yayınlar.
  • Şimşek, H., & Yıldırım, A. (2016). Sosyal Bilimlerde Nitel Araştırma Yöntemleri. Ankara: Seçkin Yayıncılık.
  • Tas, L. van der. (2020). Five financial reporting issues to consider as a consequence of Covid-19. EY Global. Erişim tarihi: 10 Nisan 2020, https://www.ey.com/en_gl/assurance/five-financial-reporting-issues-to-consider-as-a-consequence-of-covid-19

Possible Effects of Covid-19 Pandemic on Financial Reporting: Investigation of Interim Financial Reports of Companies Listed on BIST 100 Index

Yıl 2020, Cilt: 19 Sayı: COVID-19 Special Issue, 143 - 168, 31.10.2020
https://doi.org/10.21547/jss.755865

Öz

Covid-19, which was declared as a pandemic by the World Health Organization on March 11, 2020, showed the biggest loss on the economy after the field of health. The environment of uncertainty created by Covid-19 has brought about changes in financial reports, which are an important means of communication with the stakeholders of businesses. In this process, about financial reports; many regulations, reports and studies have been put forward by regulatory and supervisory institutions / organizations, academics and consultancy companies. In this study, firstly, prominent issues and solution suggestions about the effect of pandemic in publications presented by the relevant persons, institutions and organizations are presented. Then, the interim financial reports, which are the first financial reports published by the companies in the BIST 100 Index during the pandemic process, were analyzed with the content analysis method. As a result of the analysis, in the first financial reports of the companies published during the pandemic process; it has been observed that it mostly evaluates about Covid-19 under at least one title, but these evaluations are very small in terms of business continuity, accounting estimates and assumptions and accounting policies. However, it was seen that the explanations about Covid-19 are mostly included in the footnotes of events after the reporting period. It is determined that the most detailed explanations about Covid-19 are made by banks.

Kaynakça

  • AASB. (2020). The impact of coronavirus on financial reporting and the auditor’s considerations. New and Alerts.
  • Accountancy Europe. (2020a). Coronavirus crisis: Country responses to the implications on reporting. Fact Sheet.
  • Accountancy Europe. (2020b). Coronavirus crisis: Implications on reporting and auditing. Reporting & Transparency, Audit.
  • Akkaş, J. (2020a). CFO’lar için 10 soru: Covid-19’un işletmeniz üzerindeki etkisinin raporlanması. GrantThornton Makaleler. Erişim tarihi: 7 Mayıs 2020, https://www.grantthornton.com.tr/en-guncel/makaleler/cfolar-icin-10-sorular
  • Akkaş, J. (2020b). Covid-19 salgınının finansal raporlama etkileri. GrantThornton Makaleler. Erişim tarihi: 19 Mayıs 2020, https://www.grantthornton.com.tr/en-guncel/raporlar-ve-arastirmalar/covid-19-salgininin-finansal-raporlama-etkileri
  • Alder, P. (2019). Managing cash flow; through understanding your inventory cycle. LedgerGurus. Erişim tarihi: 7 Haziran 2020, https://ledgergurus.com/blog/managing-cash-flow-through-understanding-your-inventory-cycle
  • Baldwin, R. (2020). To treat Covid-19’s economic impact, start by keeping the lights on. Erişim tarihi: 2 Nisan 2020, https://review.chicagobooth.edu/economics/2020/article/treat-covid-19-s-economic-impact-start-keeping-lights
  • Baldwin, R., & Mauro, B. W. di. (2020). Mitigating the Covid economic crisis: Act fast and do whatever it takes. London: CEPR Press.
  • Bayraktar, S. (2020). Covid-19 salgınının yarattığı finansal etkiyi doğru yönetebiliyor musunuz? Cerebra Covid-19 Yazıları. Erişim tarihi: 5 Mayıs 2020, https://www.cerebra.com.tr/tr/covid19-covid19-salgininin-yarattigi-finansal-etkiyi-dogru-yonetebiliyor-muyuz.html
  • BDO. (2020). Potential effects of the coronavirus outbreak on 2020 reporting periods and onward. International Financial Reporting Bulletin.
  • Bilgin, N. (2014). Sosyal Bilimlerde İçerik Analizi: Teknikler ve Örnek Çalışmalar. Ankara: Siyasal Kitabevi.
  • Deloitte. (2020a). Accounting considerations related to the coronavirus 2019 disease. IFRS in Focus.
  • Deloitte. (2020b). Covid-19’un işletmelere olan finansal etkileri ve çözüm önerileri. Financial Advisory.
  • Deloitte. (2020c). Crisis management in unprecedented times. Respond and Recover.
  • Deloitte. (2020d). How is deloitte audit responding to the risks of Covid–19.
  • Deloitte. (2020e). Working capital solutions for businesses with urgent cash needs. Addressing the Financial Impact of COVID-19.
  • Deloitte. (2020f). Accounting, disclosure, and internal control considerations related to coronavirus disease 2019. Financial Reporting Alert 20-1.
  • Demir, V. (2020). Koronavirüs salgınının finansal tablolar ve bağımsız denetim raporu üzerinde etkisi.
  • Drisko, J. W., & Maschi, T. (2016). Content Analysis. Oxford: Oxford University Press.
  • Duffin, E. (2020). Impact of the coronavirus pandemic on the global economy - statistics & facts. Statista. Erişim tarihi: 5 Mayıs 2020, https://www.statista.com/topics/6139/covid-19-impact-on-the-global-economy
  • Durak, R., Austin, M. & Groskopf, T. (2020). Consequences of Covid-19 financial reporting considerations. ESMA. (2020). ESMA recommends action by financial market participants for Covid-19 impact. News. Erişim tarihi: 2 Nisan 2020, https://www.esma.europa.eu/press-news/esma-news/esma-recommends-action-financial-market-participants-covid-19-impact
  • EY. (2020a). IFRS accounting considerations of the coronavirus outbreak. Applying IFRS.
  • EY. (2020b). Supplementary IASB meeting - the impact of the Covid-19 pandemic. IFRS Developments.
  • Financial Reporting Council (FRC). (2020). Company guidance update March 2020 (COVID-19). COVID-19 Issues.
  • Frerejacque, P. (2020). Advocating for transparency in corporate financial reporting responses to coronavirus. World Bank Blogs (Governance for Development). Erişim tarihi: 16 Nisan 2020, https://blogs.worldbank.org/governance/advocating-transparency-corporate-financial-reporting-responses-coronavirus
  • Global Times. (2020). Covid-19: How does it affect the world of work? Infographics, Globaltimes.Cn. Erişim tarihi: 15 Nisan 2020, https://www.globaltimes.cn/content/1185119.shtml
  • Gould, S. & Arnold, C. (2020). The financial reporting implications of Covid-19. IFAC / Suppoerting Financial Standards.
  • Grant Thornton. (2020a). Covid-19: Financial reporting and disclosures. Insights.
  • Grant Thornton. (2020b). Reporting the impact of Covid-19 on your business. Insights.
  • ICAEW. (2020). Coronavirus, going concern and the auditor’s report. Insights. Erişim tarihi: 2 Nisan 2020, https://www.icaew.com/insights/features/2020/mar-2020/coronavirus-going-concern-and-the-auditors-report
  • IFRS. (2020). IASB proposes deferring IAS 1 amendments’ effective date due to Covid-19. New and Events. Erişim tarihi: 6 Mayıs 2020, https://www.ifrs.org/news-and-events/2020/05/classification-of-liabilities-deferral-exposure-draft
  • IMF. (2020). World economic outlook - Chapter 1: The great lockdown.
  • ISCA. (2020). Accounting implications arising from Covid-19 for entities with 31 December 2019 financial reporting date. ISCA Financial Reporting Bulletin 2 (“FRB 2”).
  • İSMMMO. (2020). Koronavirüsün (Covid-19) finansal tablolar ve bağımsız denetim çalışmaları üzerine muhtemel etkileri. İSMMMO Bağımsız Denetim Komitesi Çalışmaları.
  • KAP. (2020). BIST 100 İşletmelerinin Ara Dönem Finansal Raporları.Erişim tarihi: 10 Haziran 2020, www.kap.gov.tr
  • Karar Bağımsız Denetim Danışmanlık. (2020). Covid-19 salgınının Türkiye Muhasebe Standartları kapsamında değerlendirilmesi. Yazılar. Erişim tarihi: 17 Mayıs 2020, https://www.karardenetim.com/covid-19-salgininin-turkiye-muhasebe-standartlari-kapsaminda-degerlendirilmesi
  • Kegalj, G. (2020). What is the impact of Covid-19 on interim financial statements? KPMG Insights.
  • KGK. (2020a). Covid-19 salgınının yürütülen bağımsız denetimlere etkisi. Duyurular. Erişim tarihi: 6 Nisan 2020, https://www.kgk.gov.tr/ContentAssignmentDetail/4657/COVID-19-Salg%C4%B1n%C4%B1n%C4%B1n-Yu%CC%88ru%CC%88tu%CC%88len-Bag%CC%86%C4%B1ms%C4%B1z-Denetimlere-Etkisi
  • KGK. (2020b). TMS 1 Finansal Tabloların Sunuluşu. TMS/TFRS 2020 Seti.
  • KPMG. (2020a). Covid-19’un muhasebesel etkileri. KPMG Görüşler.
  • KPMG. (2020b). Covid-19 finansal raporlama üzerindeki potansiyel etkileri. KPMG Görüşler.
  • KPMG. (2020c). İş dünyası gözünden Covid-19’un etkileri anketi. KPMG Türkiye Strateji ve Operasyonlar Danışmanlığı Çalışmaları.
  • Mazars. (2020). Covid-19 and key accounting implications for corporates. Covid-19: Mazars Insights (Economic Impact). Erişim tarihi: 15 Nisan 2020, https://mazarsusa.com/ledger/covid-19-and-key-accounting-implications-for-corporates
  • McKinsey & Company. (2020). Covid-19: Implications for business. Our Insights (Executive Briefing).
  • MIA Accountants Today. (2020). Covid-19: Frequently asked questions on auditing. Technical Issues, at-Mia.My. Erişim tarihi: 10 Nisan 2020, https://www.at-mia.my/2020/04/03/covid-19-frequently-asked-questions-on-auditing
  • Mossadams. (2020). Covid-19 disrupts financial reporting. Mossadams.Com. Erişim tarihi: 15 Nisan 2020, https://mossadams.com/articles/2020/03/covid-19-disrupts-financial-reporting
  • Murphy, S. E. (2020). The impact of Covid-19 on corporate reporting. GreenBiz. Erişim tarihi: 2 Mayıs 2020, https://www.greenbiz.com/article/impact-covid-19-corporate-reporting
  • Niehaus, D. (2020). The impact of the coronavirus outbreak on financial reporting. Riveron Insights.
  • Nimmo, B. (2020). Crisis cash management: Creating valuable breathing space in a Covid-19 world. KPMG Insights.
  • OECD. (2020). Coronavirus: The world economy at risk. OECD Interim Economic Assessment.
  • Özagazar, B. (2020). Koronavirüs salgını ve kurumsal sürdürülebilirlik. Cerebra Covid-19 Yazıları. Erişim tarihi: 10 Mayıs 2020, http://cerebra.com.tr/tr/covid19-koronavirus-salgini-ve-kurumsal-surdurulebilirlik.html
  • Para Analiz. (2020). Covid-19’un Potansiyel ekonomik etkileri. Ekonomi. Erişim tarihi: 25 Nisan 2020, https://www.paraanaliz.com/2020/ekonomi/covid-19un-potansiyel-ekonomik-etkileri-46160
  • Prudent Chartered. (2020). The impact of Covid-19 on financial reporting. Latest News. Erişim tarihi: 2 Mayıs 2020, https://www.prudentchartered.com/the-impact-of-coronavirus-on-financial-reporting
  • PwC. (2020a). Accounting implications of the effects of coronavirus. In Depth - A Look at Current Financial Reporting Issues.
  • PwC. (2020b). Covid-19: Krizle mücadelede yol haritası. PwC Yayınlar.
  • Şimşek, H., & Yıldırım, A. (2016). Sosyal Bilimlerde Nitel Araştırma Yöntemleri. Ankara: Seçkin Yayıncılık.
  • Tas, L. van der. (2020). Five financial reporting issues to consider as a consequence of Covid-19. EY Global. Erişim tarihi: 10 Nisan 2020, https://www.ey.com/en_gl/assurance/five-financial-reporting-issues-to-consider-as-a-consequence-of-covid-19
Toplam 57 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Finans
Bölüm İşletme Finans
Yazarlar

Hakan Cavlak 0000-0002-5891-7722

Yayımlanma Tarihi 31 Ekim 2020
Gönderilme Tarihi 21 Haziran 2020
Kabul Tarihi 24 Temmuz 2020
Yayımlandığı Sayı Yıl 2020 Cilt: 19 Sayı: COVID-19 Special Issue

Kaynak Göster

APA Cavlak, H. (2020). Covid-19 Pandemisinin Finansal Raporlama Üzerindeki Olası Etkileri: BİST 100 Endeksi’ndeki İşletmelerin Ara Dönem Finansal Raporlarının İncelenmesi. Gaziantep University Journal of Social Sciences, 19(COVID-19 Special Issue), 143-168. https://doi.org/10.21547/jss.755865