MAKUL DEĞER MUHASEBESİ YE KONU KAPSAMINDAKİ GELİŞMELER

Yıl 2006, Cilt: 7 Sayı: 26, 113 - 130, 15.06.2006

Hikmet Ulusan

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

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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