MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER

Hikmet Ulusan

doi:10.14783/maruoneri.677997

MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER

Öz

Günümüzün ne olacağı önceden bilinmeyen piyasa koşullarında yatırımcılar, varlığın elde edildiği zamandaki değerinden daha ziyade karar alma anındaki değerini bilmek isterler. Dünyadaki, muhasebe standartlarını belirleyici kurumlar, sorunların incelenmesi ve ele alınmasında farklı aşamalardadır. Finansal Muhasebe Standartları Kurulu ve Uluslararası Muhasebe Standartları Kurulu halen bütün finansal varlık ve borçların bilançoya Makul Değerleri ile alınmasını ve Makul Değer kazanç veya zararların gelir tablosunda sunulmasını isteyen öneriler üzerinde çalışıyor. Makul Değer uğruna yapılan mücadele, ciddi olarak 1997 yılında başladı. Muhasebe otoriteleri, varlık ve yükümlülüklerin Makul Değerde değerlendirilmesinin tarihi maliyete göre değerlemeden daha fazla yararlı olduğunu düşünmektedir. Bununla birlikte, Makul Değer Muhasebesine karşı çıkanlar, tarihi maliyetin daha faydalı değerleme sağladığına inanırlar.

Anahtar Kelimeler

Makul Değer,Makul Değer Muhasebesi,Varlıklar,Yükümlülükler,Finansal Araçlar.

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Derleme

Yazarlar

Hikmet Ulusan ^*
Türkiye

Yayımlanma Tarihi

15 Haziran 2006

Gönderilme Tarihi

10 Ocak 2006

Kabul Tarihi

20 Mayıs 2006

Yayımlandığı Sayı

Yıl 2006 Cilt: 7 Sayı: 26

DOI

https://doi.org/10.14783/maruoneri.677997

IZ

https://izlik.org/JA89WM92HP

Kaynak Göster

RIS / Bibtex

APA

Ulusan, H. (2006). MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER. Öneri Dergisi, 7(26), 113-130. https://doi.org/10.14783/maruoneri.677997

AMA

1.Ulusan H. MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER. Öneri Dergisi. 2006;7(26):113-130. doi:10.14783/maruoneri.677997

Chicago

Ulusan, Hikmet. 2006. “MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER”. Öneri Dergisi 7 (26): 113-30. https://doi.org/10.14783/maruoneri.677997.

EndNote

Ulusan H (01 Haziran 2006) MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER. Öneri Dergisi 7 26 113–130.

IEEE

[1]H. Ulusan, “MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER”, Öneri Dergisi, c. 7, sy 26, ss. 113–130, Haz. 2006, doi: 10.14783/maruoneri.677997.

ISNAD

Ulusan, Hikmet. “MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER”. Öneri Dergisi 7/26 (01 Haziran 2006): 113-130. https://doi.org/10.14783/maruoneri.677997.

JAMA

1.Ulusan H. MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER. Öneri Dergisi. 2006;7:113–130.

MLA

Ulusan, Hikmet. “MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER”. Öneri Dergisi, c. 7, sy 26, Haziran 2006, ss. 113-30, doi:10.14783/maruoneri.677997.

Vancouver

1.Hikmet Ulusan. MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER. Öneri Dergisi. 01 Haziran 2006;7(26):113-30. doi:10.14783/maruoneri.677997