FİNANSAL TABLOLAR YOLUYLA İLETİŞİMİN GELİŞTİRİLMESİ: ULUSLARARASI MUHASEBE STANDARTLARI KURULU GİRİŞİMİNİN KULLANILMASININ BAZI ETKİLERİ

Yıl 2021, Cilt: 8 Sayı: 2, 761 - 781, 27.07.2021

Fanya Filipova Atanas Atanasov Reni Petrova Rumyana Marinova

https://doi.org/10.30798/makuiibf.805055

Öz

Bu yazının amacı, IASB Girişiminin Finansal Tablolar Yoluyla İletişimi İyileştirme üzerindeki etkilerini ve bunun sonucunda ortaya çıkan UMS 1, UMS 7 ve UMS 27 değişikliklerini analiz etmektir. Sunum, açıklama ve fazla açıklama ile ilgili en tartışmalı konular analiz edilir, mali tablolarda açıklanan bilgilerin hacmini ve kullanışlılığını optimize etmek için makul çözümler arayışının yanı sıra. Büyük vergi mükellefleri ve sigortacılar listesinde listelenen farklı endüstrilerden iki Bulgar işletmesi örneği incelendi: ilki IAS / IFRS uygulayan 12 işletmeyi ve ikincisi - 2015'te Ulusal Muhasebe Standartlarına (NAS) geri dönen 6 şirketi kapsıyor. -2018 dönemi. Sonuçlarımız, artan ifşa gereklilikleri ile birleşen IFRS'nin karmaşıklığı sorununun, bazı Bulgar şirketlerinin Ulusal Muhasebe Standartlarına geri dönmesinin başlıca nedenlerinden biri olduğunu göstermektedir.

Anahtar Kelimeler

IASB İfşa Girişimi, IFRS'nin karmaşıklığı, mali tablolar, yönetim iletişimi, IAS / IFRS'deki değişiklikler

IMPROVING COMMUNICATION THROUGH FINANCIAL STATEMENTS: SOME EFFECTS OF АPPLYING THE INTERNATIONAL ACCOUNTING STANDARDS BOARD INITIATIVE

Öz

The purpose of this paper is to analyze the effects of the IASB Initiative on Improving Communication through Financial Statements and the resulting changes to IAS 1, IAS 7 and IAS 27. The most debatable issues related to presentation, disclosure and over-disclosure are analyzed, as well as the search for reasonable solutions to optimize the volume and usefulness of the information disclosed in financial statements. Two samples of Bulgarian enterprises from different industries, listed on the large taxpayers and insurers list, were studied: the first covers 12 enterprises applying IAS/IFRS and the second - 6 companies which switched back to the National Accounting Standards (NAS) in the 2015-2018 period. Our results suggest that the problem of the complexity of IFRS, which is combined with increasing disclosure requirements, is one of the leading reasons for some Bulgarian companies to move back to the National Accounting Standards.

Anahtar Kelimeler

IASB Disclosure Initiative, complexity of IFRS, management communication, financial statements, changes to IAS/IFRS, ; transition from IFRS to NAS

Kaynakça

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