TRANSLATING THE FINANCIAL STATEMENTS OF SUBSIDIARIES OPERATING IN TURKEY: ARE TRADITIONAL TRANSLATION METHODS APPLICABLE?

Yıl 1999, Cilt: 2 Sayı: 11, 127 - 135, 20.01.1999

Tuba Dumlu

https://doi.org/10.14783/maruoneri.685745

Öz

Çokuluslu şirketlerin ve bunların bağlı şirketlerinin artması, uluslararası muhasebenin gerekliliğini ve önemini ortaya çıkarmıştır. Uluslararası muhasebenin önemli konularından birisi hiç kuşkusuz mali tabloların dönüştürülmesidir. Mali tabloların dönüştürülmesi, çokuluslu şirketlerin doğru konsolide mali tablolarına ulaşabilmeleri açısından çok önemlidir. Çokuluslu şirketlerin hiperenflasyonist ülkelerde faaliyet gösteren ve o ülkenin para biriminden mali tablolarını hazırlayan bağlı şirketleri olduğunda, mali tabloların anaşirketin faaliyet gösterdiği ülkenin para birimine dönüştürülmesi, anaşirketin doğru konsolide mali tablolarına ulaşabilmesi açısından daha da önem kazanır. Bu çalışmanın amacı, Türkiye'de faaliyetlerini sürdüren yabana bağlı şirketlerin mali tablolarını dönüştürürken, kur ve/veya yöntem seçimlerine yardımcı olmaktır.

Anahtar Kelimeler

Finansal ifadelerin çevrilmesi, Geleneksel çeviri

Kaynakça

• [1] -LEE Radebaugh, Sidney J. Gray, "International Accounting and Multinational Enterprises", John Wiley & Sons Inc., 3rd Edition, p.339
• [2] -THOMAS G. Evans, Martin E. Taylor, Oscar Holzmann, "International Accounting and Reporting", PWS-KENT Publishing Comp., 1988. p. 167
• [3] -ALAN C. Shapiro. "Multinational Financial Management".Boston: Allyn and Bacon. 1982, p.l 12
• [4)-STEFAN H. Robock. Keneth Simmonds, "International Business and Multinational Enterprises", 3rd Edition, Homewood, II l.:R.D.Irwin, 1983, p.495
• [5] -ALIBER, Robert Z„ Stickney, Clyde P.. "Accounting Measures of Foreign Exchange Exposure: The Long and Short of It", Accounting Revievv, 1975, p.44-57
• [6] -ZlEBART. David A.: "Exchange Rates and Purchasing Power Parity: Evidence Regarding the Failure of SFAS No.52 to Consider Exchange Risk in Hyper- Inflationary Countries", International Journal of Accounting, Fail, 1985, p.39-51
• [7] -RULAND, Robert G., Doupnik Timothy S.: "Foreign Currency Translation and the Behavior of Exchange Rates", Journal of International Business Studies, Volume 19, Number3, Year 1988, p.461-476
• Aliber, Robert Z., Stickney Clyde P.: "Accounting Measures of Foreign Exchange Exposure: The Long and Short of It", Accounting Revievv, 1975, p.44-57 Arpan, Jeffrey S.,
• Radebaugh Lee H.: "International Accounting and Multinational Enterprises”, John Wiley & Sons, 2n^ Edition
• Chen, Al Y. S., Comiskey Eugene E., Mulford Charles
• W.: "Foreign Currency Translation and Analyst Forecast Dispersion: Examining the Effects of Statement of Financial Accounting Standard No.52", Journal of Accounting and Public Policy, Volüme 9, Number4, Year 1990. p.239-256
• Choi, Frederick D. S.: "Price-Level Adjustments and Foreign Currency Translation: Are They Compatible?", The International Journal of Accounting, Fail 1975, p.121-143
• Choi, Frederick D. S.: "Resolving the Inflation/Currency Translation Dilemma", Management International Review, Volüme 27, Number2, Year 1987, p.26-34
• Evans, Thomas G., Taylor, Martin E., Holzmann,
• Oscar: "International Accounting and Reporting", PWS-K.ENT Publishing Company, 1988 Financial Accounting Standards Board: "Statement of Financial Accounting Standard No.8: Accounting for the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements", October 1975
• Financial Accounting Standards Board: "Statement of Financial Accounting Standard No.52: Foreign Currency Translation", December 1982
• Financial Accounting Standards Board: "Statement of Financial Accounting Standard No.70: Financial Reporting and Changing Prices: Foreign Currency Translation"
• International Accounting Standards Committee: "International Accounting Standard No.21: Accounting for the Effects of Changes in Foreign Exchange Rates"
• Radebaugh, Lee H„ Gray, Sidney J.: "International Accounting and Multinational Enterprises", John Wiley & Sons İne., 3rc* Edition
• Robock, Stefan H., Simmonds, Keneth: "International Business and Multinational Enterprises", 3rd Edition, Homevvood, II 1..-R.D. Irvvin, 1983
• Ruland, Robert G., Doupnik Timothy S.: "Foreign Currency Translation and the Behavior of Exchange Rates", Journal of International Business Studies, Volüme 19, Number 3, Year 1988, p.461-476
• Shapiro, Alan C.: "Multinational Financial Management", Boston: Allyn and Bacon, 1982 Statement of Standard Accounting Practice: "SSAP 20: Foreign Currency Translation". April 1983