"BASEL II" VE "KOBİ'LER İÇİN UFRS" ARASINDAKİ BAĞLANTI

Yıl 2011, Cilt: 6 Sayı: 21, 3471 - 3479, 01.06.2011

Baki Balcı

Öz

Anahtar Kelimeler

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"BASEL II" VE "KOBİ'LER İÇİN UFRS" ARASINDAKİ BAĞLANTI

Öz

Bankalar daha çok KOBİ’lere (Küçük ve Orta Ölçekli İşlemeler) dayanmakta ve Basel II Uzlaşısı’da KOBİ’lerden şeffaf finansal tablolar istemektedir. Diğer taraftan Uluslararası Muhasebe Standartları Kurulu da KOBİ’lerin daha şeffaf finansal tablolara sahip olması için uğraşı vermektedir. “Basel II Uzlaşısı” ve “KOBİ’ler için UFRS” birbirlerini tamamladıkları anlaşılmaktadır. Bu birleşmenin nasıl ve hangi koşullarda sağlandığı bu makalenin konusudur

Anahtar Kelimeler

UFRS, KOBİ, KOBİ’ler için UFRS, BASEL II

Kaynakça

• BALCI, B.R., S. Albayrak and P.Karakaya (2008): Small and Medium-Sized Enterprises (SMEs) and Rating. Proceedings of I. International Symposium on SMEs and Basel II, 02-03-04 May 2008. Izmir University of Economics. pp.166-174.
• BCBS (2004). “Basel II: International Convergence of Capital Measurement and Capital Standards: a Revised Framework”, Bank for International Settlements: Basel, www.bis.org/publ/bcbsca.htm. (10.02.2008)
• BCBS (2006). “Basel II: International Convergence of Capital Measurement and Capital Standards: a Revised Framework Comprehensive Version”, Bank for International Settlements: Basel, http://www.bis.org/publ/bcbs128.pdf. (17.10.2010)
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• IASB (2007b), Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities-Basis for Conclusions, London,
• http://www.iasb.org/NR/rdonlyres/B34721E3-9E09-47DF-AA84
• B9C88E6057CC/0/SMEs.pdf. (17.10.2010)
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• Guidance-Illustrative Financial Statements and Disclosure Checklist, London,
• http://www.iasb.org/NR/rdonlyres/70502744-FE38-41FB-8BE9-1A2D5CEF9350/0/SEMguidance46131.pdf. (17.10.2010)
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• SELP (2005): Small Enterprise Finance in Turkey: Results from a Field Survey: The European Union‘s Small Enterprises Loan Programme.
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