NEW FRAMEWORK OF DIFFERENTIAL FINANCIAL REPORTING IN AUSTRALIA & A PROPOSAL FOR DIFFERENTIAL FINANCIAL REPORTING IN TURKEY

Öz

This research focuses on the concept of differential financial reporting. This study, primarily, examines the Australian practice from the past to present and explains how the two-tiers approach which consists of basis of the new framework of the differential financial reporting, was formed in the Australian context. In this regard, this study discusses how the full IFRS with Reduced Disclosure Requirements adopted in Tier 2 was developed and finally proposes a three-tiers approach for the financial reporting in Turkey by taking the Australian practice into account.

Anahtar Kelimeler

• Differential Reporting,Financial Reporting,Australia,Turkey

AVUSTRALYA’DAKİ KADEMELİ FİNANSAL RAPORLAMANIN YENİ ÇERÇEVESİ VE TÜRKİYE’DEKİ KADEMELİ FİNANSAL RAPORLAMA İÇİN BİR ÖNERİ

Öz

Kademeli finansal raporlama kavramı, bu araştırmanın odak noktasıdır. Çalışmada, ilk olarak, Avustralya’daki uygulama geçmişten günümüze incelenmiş, bu ülkedeki kademeli finansal raporlamanın yeni çerçevesini oluşturan iki kademeli yaklaşımın nasıl oluşturulduğu açıklanmıştır. Bu bağlamda, çalışmada, Kademe 2’de benimsenen finansal tablo açıklamaları azaltılmış tam set UFRS’nin nasıl geliştirildiği tartışılmış ve son olarak Avustralya’daki uygulama esas alınarak Türkiye’deki finansal raporlama için üç kademeli yaklaşım önerisinde bulunulmuştur.

Anahtar Kelimeler

• Kademeli Raporlama,Finansal Raporlama,Avustralya,Türkiye

Kaynakça

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