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

Yıl 2015, Cilt: 17 Sayı: 3, 467 - 496, 01.09.2015

Can Öztürk

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

Kaynakça

  • AASB. 1990. SAC 1 Definition of the Reporting Entity, http://www.aasb.gov.au/admin/file/content102/c3/SAC1_8-90_2001V.pdf (Erişim Tarihi:10.05.2015).
  • AASB. 1997. AASB 1036 Borrowing Costs, http://www.aasb.gov.au/admin /file/content102/c3/AASB1036_12-97.pdf (Erişim Tarihi: 20.05.2015).
  • AASB. 2007. ITC 12 Request for Comment on a Proposed Revised Differential Reporting Regime for Australia and IASB Exposure Draft of A Proposed IFRS for Small and Medium-sized Entities, http://www.aasb.gov.au/admin/file/content105/c9/ITC12_05-07.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2010a. AASB Consultation Paper: Differential Financial Reporting– Reducing Disclosure Requirements: A Proposed Reduced Disclosure Regime for Non-publicly Accountable For-profit Private Sector Entities and Certain Entities in the Not-for-profit Private Sector and Public Sector, http://www.aasb.gov.au/admin/ file/content105/c9/AASB_Consultation_Paper.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2010b. ED 192 Revised Differential Reporting Framework, http://www.aasb.gov.au/admin/file/content105/c9/ED_192_Revised_Differential_Reporting_Framework.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2010c. AASB 1053 Application of Tiers of Australian Accounting Standards, http://www.aasb.gov.au/admin/file/content105/c9/AASB1053_06-10.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2010d. AASB 102 Inventories. - Reduced Disclosure Requirement, http://www.aasb. gov.au/admin/file/content102/c3/AASB102_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010e. AASB 111 Construction Contracts - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB111_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010f. AASB 116 Property Plant and Equipment - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB116_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010g. AASB 123 Borrowing Costs - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB123_06-07_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010h. AASB 138 Intangible Assets - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB138_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010ı. AASB 141 Agriculture - Reduced Disclosure Requirement,http://www.aasb. gov.au/admin/file/content102/c3/AASB141_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010i. AASB 2010-2 Amendments to Australian Accounting Standard Arising From Reduced Disclosure Requirements, http://www.aasb.gov.au/admin/file/content105/c9/ AASB2010-2_06-10.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2011a. AASB 117 Leases - Reduced Disclosure Requirement, http://www.aasb.gov.au/ admin/file/content102/c3/AASB117_07-04_ERDRjun10_01-10.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2011b. AASB 136 Impairment of Assets - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDR jun10_01-10.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2011c. AASB 2 Share-based Payments - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB2_07-04_ERDRjun10_01-10.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012a. AASB 101 Presentation of Financial Statements - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB101_09-07_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012b. AASB 107 Statement of Cash Flows - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB107_07-04_ERDRmay 11_07-11.pdf (Erişim Tarihi: 16.05.2015) .
  • AASB. 2012c. AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102 /c3/AASB108_07-04_ERDRmay 11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012d. AASB 110 Events After the Reporting Period - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB110_07-04_ERDR jun10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012e. AASB 112 Income Taxes - Reduced Disclosure Requirement, http://www..aasb.gov.au/admin/file/content102/c3/AASB112_07-04_ERDRoct10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012f. AASB 121 The Effects of Changes in Foreign Exchange Rates - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB 121_07-04_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012g. AASB 124 Related Party Disclosures - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/ AASB124_12-09_ERDRjun10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012h. AASB 133 Earnings Per Share Interests - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB133_07-04_ERDRoct10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012ı. AASB 134 Interim Financial Reporting - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/ AASB134_07-04_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012i. AASB 137 Provisions, Contingent Liabilities and Contingent Assets - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB 137_07-04_ERDRoct10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012j. AASB 140 Investment Property - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB140_07-04_ERDRoct10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012k. AASB 1 First-time Adoption of Australian Accounting Standards - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content 102/c3/AASB1_05-09_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012l. AASB 3 Business Combinations - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB3_03-08_ERDRoct 10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012m. AASB 5 Non-current Assets Held for Sale and Discontinued Operations - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content 102/c3/AASB5_07-04_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012n. AASB 7 Financial Instruments: Disclosures - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB7_08-05_ERDRnov10_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012o. AASB 8 Operating Segments - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB8_02-07_ERDRjun10_01-11.pdf (Erişim Tarihi: 16.05.2015)
  • AASB. 2014a. AASB Essay 2014-1 The Critical Role of the Reporting Entity Concept in Australian Financial Reporting, Ahmad Hamidi-Ravari, AASB Research Centre, April 2014, http://www.aasb.gov.au/admin/file/content102/c3/AASB_Essay_2014-1_The_Critical_Role_of_the_Reporting_Entity_Concept_in_Australian_Financial_ Reporting .pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014b. AASB 13 Fair Value Measurement, http://www.aasb.gov.au/admin/ file/content105/c9/AASB13_09-11_COMPjun14_07-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014c. AASB 4 Insurance Contracts, http://www.aasb.gov.au/admin/file/content105/c9 /AASB4_07-04_COMPdec13_01-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014d. AASB 118 Revenue, http://www.aasb.gov.au/admin/file/content105/c9/ AASB118_07-04_COMPdec13_01-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014e. AASB 119 Employee Benefits, http://www.aasb.gov.au/admin/file/ content105/c9/AASB119_09-11_COMPjun14_07-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014f. AASB 120 Accounting for Government Grants and Disclosure of Government Assistance, http://www.aasb.gov.au/admin/file/content105/c9/AASB120_07-04_COMP dec13_01-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014g. AASB 132 Financial Instruments: Presentation, http://www.aasb.gov.au/admin/ file/content105/c9/AASB132_07-04_COMPdec13_01-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014h. AASB 139 Financial Instruments: Recognition and Measurement, http://www.aasb.gov.au/admin/file/content105/c9/AASB139_07-04_COMPjun14_07-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2015a. What is the History of Accounting Standard-Setting in Australia?, http://www.aasb .gov.au/About-the-AASB/For-students .aspx#qa1440 (Erişim Tarihi: 02.06.2015).
  • AASB. 2015b. AASB 6 Exploration for and Evaluation of Mineral Resources, http://www.aasb.gov.au/admin/file/content105/c9/AASB6_12-04_COMPjan 15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015c. AASB 10 Consolidated Financial Statements, http://www.aasb.gov.au/admin/ file/content105/c9/AASB10_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015d. AASB 11 Joint Arrangements, http://www.aasb.gov.au/admin/file/content105/c9/AASB11_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015e. AASB 12 Disclosure of Interests in Other Entities, http://www.aasb.gov.au/ad min/file/content105/c9/AASB12_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015f. AASB 127 Separate Financial Statements, http://www.aasb.gov.au/admin/ file/content105/c9/AASB127_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015g. AASB 128 Investments in Associates and Joint Ventures, http://www.aasb.gov. au/admin/file/content105/c9/AASB128_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
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  • Akdoğan, N. 2012. Türkiye Finansal Raporlama Standartlarının İşletmeler Tarafından Uygulanmasının Sağlanmasında Maliye Bakanlığının Tarihi Sorumluluğu, Muhasebe ve Denetime Bakış, Vol. 12 (38).
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AVUSTRALYA’DAKİ KADEMELİ FİNANSAL RAPORLAMANIN YENİ ÇERÇEVESİ VE TÜRKİYE’DEKİ KADEMELİ FİNANSAL RAPORLAMA İÇİN BİR ÖNERİ

Yıl 2015, Cilt: 17 Sayı: 3, 467 - 496, 01.09.2015

Can Öztürk

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

  • AASB. 1990. SAC 1 Definition of the Reporting Entity, http://www.aasb.gov.au/admin/file/content102/c3/SAC1_8-90_2001V.pdf (Erişim Tarihi:10.05.2015).
  • AASB. 1997. AASB 1036 Borrowing Costs, http://www.aasb.gov.au/admin /file/content102/c3/AASB1036_12-97.pdf (Erişim Tarihi: 20.05.2015).
  • AASB. 2007. ITC 12 Request for Comment on a Proposed Revised Differential Reporting Regime for Australia and IASB Exposure Draft of A Proposed IFRS for Small and Medium-sized Entities, http://www.aasb.gov.au/admin/file/content105/c9/ITC12_05-07.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2010a. AASB Consultation Paper: Differential Financial Reporting– Reducing Disclosure Requirements: A Proposed Reduced Disclosure Regime for Non-publicly Accountable For-profit Private Sector Entities and Certain Entities in the Not-for-profit Private Sector and Public Sector, http://www.aasb.gov.au/admin/ file/content105/c9/AASB_Consultation_Paper.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2010b. ED 192 Revised Differential Reporting Framework, http://www.aasb.gov.au/admin/file/content105/c9/ED_192_Revised_Differential_Reporting_Framework.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2010c. AASB 1053 Application of Tiers of Australian Accounting Standards, http://www.aasb.gov.au/admin/file/content105/c9/AASB1053_06-10.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2010d. AASB 102 Inventories. - Reduced Disclosure Requirement, http://www.aasb. gov.au/admin/file/content102/c3/AASB102_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010e. AASB 111 Construction Contracts - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB111_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010f. AASB 116 Property Plant and Equipment - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB116_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010g. AASB 123 Borrowing Costs - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB123_06-07_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010h. AASB 138 Intangible Assets - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB138_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010ı. AASB 141 Agriculture - Reduced Disclosure Requirement,http://www.aasb. gov.au/admin/file/content102/c3/AASB141_07-04_ERDRjun10_07-09.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2010i. AASB 2010-2 Amendments to Australian Accounting Standard Arising From Reduced Disclosure Requirements, http://www.aasb.gov.au/admin/file/content105/c9/ AASB2010-2_06-10.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2011a. AASB 117 Leases - Reduced Disclosure Requirement, http://www.aasb.gov.au/ admin/file/content102/c3/AASB117_07-04_ERDRjun10_01-10.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2011b. AASB 136 Impairment of Assets - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB136_07-04_ERDR jun10_01-10.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2011c. AASB 2 Share-based Payments - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB2_07-04_ERDRjun10_01-10.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012a. AASB 101 Presentation of Financial Statements - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB101_09-07_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012b. AASB 107 Statement of Cash Flows - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB107_07-04_ERDRmay 11_07-11.pdf (Erişim Tarihi: 16.05.2015) .
  • AASB. 2012c. AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102 /c3/AASB108_07-04_ERDRmay 11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012d. AASB 110 Events After the Reporting Period - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB110_07-04_ERDR jun10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012e. AASB 112 Income Taxes - Reduced Disclosure Requirement, http://www..aasb.gov.au/admin/file/content102/c3/AASB112_07-04_ERDRoct10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012f. AASB 121 The Effects of Changes in Foreign Exchange Rates - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB 121_07-04_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012g. AASB 124 Related Party Disclosures - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/ AASB124_12-09_ERDRjun10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012h. AASB 133 Earnings Per Share Interests - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB133_07-04_ERDRoct10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012ı. AASB 134 Interim Financial Reporting - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/ AASB134_07-04_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012i. AASB 137 Provisions, Contingent Liabilities and Contingent Assets - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB 137_07-04_ERDRoct10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012j. AASB 140 Investment Property - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB140_07-04_ERDRoct10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012k. AASB 1 First-time Adoption of Australian Accounting Standards - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content 102/c3/AASB1_05-09_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012l. AASB 3 Business Combinations - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB3_03-08_ERDRoct 10_01-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012m. AASB 5 Non-current Assets Held for Sale and Discontinued Operations - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content 102/c3/AASB5_07-04_ERDRmay11_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012n. AASB 7 Financial Instruments: Disclosures - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB7_08-05_ERDRnov10_07-11.pdf (Erişim Tarihi: 16.05.2015).
  • AASB. 2012o. AASB 8 Operating Segments - Reduced Disclosure Requirement, http://www.aasb.gov.au/admin/file/content102/c3/AASB8_02-07_ERDRjun10_01-11.pdf (Erişim Tarihi: 16.05.2015)
  • AASB. 2014a. AASB Essay 2014-1 The Critical Role of the Reporting Entity Concept in Australian Financial Reporting, Ahmad Hamidi-Ravari, AASB Research Centre, April 2014, http://www.aasb.gov.au/admin/file/content102/c3/AASB_Essay_2014-1_The_Critical_Role_of_the_Reporting_Entity_Concept_in_Australian_Financial_ Reporting .pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014b. AASB 13 Fair Value Measurement, http://www.aasb.gov.au/admin/ file/content105/c9/AASB13_09-11_COMPjun14_07-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014c. AASB 4 Insurance Contracts, http://www.aasb.gov.au/admin/file/content105/c9 /AASB4_07-04_COMPdec13_01-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014d. AASB 118 Revenue, http://www.aasb.gov.au/admin/file/content105/c9/ AASB118_07-04_COMPdec13_01-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014e. AASB 119 Employee Benefits, http://www.aasb.gov.au/admin/file/ content105/c9/AASB119_09-11_COMPjun14_07-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014f. AASB 120 Accounting for Government Grants and Disclosure of Government Assistance, http://www.aasb.gov.au/admin/file/content105/c9/AASB120_07-04_COMP dec13_01-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014g. AASB 132 Financial Instruments: Presentation, http://www.aasb.gov.au/admin/ file/content105/c9/AASB132_07-04_COMPdec13_01-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2014h. AASB 139 Financial Instruments: Recognition and Measurement, http://www.aasb.gov.au/admin/file/content105/c9/AASB139_07-04_COMPjun14_07-14.pdf (Erişim Tarihi: 10.05.2015).
  • AASB. 2015a. What is the History of Accounting Standard-Setting in Australia?, http://www.aasb .gov.au/About-the-AASB/For-students .aspx#qa1440 (Erişim Tarihi: 02.06.2015).
  • AASB. 2015b. AASB 6 Exploration for and Evaluation of Mineral Resources, http://www.aasb.gov.au/admin/file/content105/c9/AASB6_12-04_COMPjan 15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015c. AASB 10 Consolidated Financial Statements, http://www.aasb.gov.au/admin/ file/content105/c9/AASB10_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015d. AASB 11 Joint Arrangements, http://www.aasb.gov.au/admin/file/content105/c9/AASB11_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015e. AASB 12 Disclosure of Interests in Other Entities, http://www.aasb.gov.au/ad min/file/content105/c9/AASB12_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015f. AASB 127 Separate Financial Statements, http://www.aasb.gov.au/admin/ file/content105/c9/AASB127_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015g. AASB 128 Investments in Associates and Joint Ventures, http://www.aasb.gov. au/admin/file/content105/c9/AASB128_08-11_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • AASB. 2015h. Financial Reporting in Hyperinflationary Economies, http://www.aasb.gov.au/ admin/file/content105/c9/AASB129_07-04_COMPjan15_07-15.pdf (Erişim Tarihi: 10.06.2015).
  • Akdoğan, N. 2010. KOBİ Finansal Raporlama Standardına Genel Bakış ve IAS/IFRS’lerden Farklılığı, Muhasebe ve Denetime Bakış, Vol. 10 (30).
  • Akdoğan, N. 2012. Türkiye Finansal Raporlama Standartlarının İşletmeler Tarafından Uygulanmasının Sağlanmasında Maliye Bakanlığının Tarihi Sorumluluğu, Muhasebe ve Denetime Bakış, Vol. 12 (38).
  • Carey, P., Potter, B. and Tanewski, G. 2014. Application of the Reporting Entity Concept in Australia, Abacus, 50: 460–489, doi: 10.1111/abac.12037.
  • IASB. 2010. ED/2010/2 Conceptual Framework for Financial Reporting: The Reporting Entity, http://www.ifrs.org/Current-Projects/IASB-Projects/Conceptual-Framework/EDMar10 /Documents/EDConceptualFrameworkMar10.pdf (Erişim Tarihi: 03.05.2015).
  • KGK. 2014. Bağımsız Denetime Tabi Olup TMS’leri Uygulamayan Şirketlerin Finansal Tablolarının Hazırlanmasında ve Sunulmasında Uygulanacak İlave Hususlar, http://www.kgk.gov.tr/contents/files/Pdf/TMS_resmi_gazete_30.12.2014.pdf (Erişim Tarihi: 01.04.2015).
  • KGK. 2015. Türk Ticaret Kanununa göre Finansal Raporlama, http://www.kgk.gov.tr /contents/files/Pdf/Basın%20Duyurusu_2015.pdf (Erişim Tarihi: 01.04.2015).
  • Walker, R. G. 2007. Reporting Entity Concept: a Case Study of the Failure of Principles‐Based Regulation, Abacus, 43(1).
  • TMSK. 2010. Küçük ve Orta Büyüklükteki İşletmeler için Türkiye Finansal Raporlama Standardı (KOBİ TFRS), Fersa Matbaası, Ankara.
Toplam 56 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ANABÖLÜM
Yazarlar

Can Öztürk Bu kişi benim

Yayımlanma Tarihi 1 Eylül 2015
Gönderilme Tarihi 21 Haziran 2015
Yayımlandığı Sayı Yıl 2015 Cilt: 17 Sayı: 3

Kaynak Göster

APA Öztürk, C. (2015). AVUSTRALYA’DAKİ KADEMELİ FİNANSAL RAPORLAMANIN YENİ ÇERÇEVESİ VE TÜRKİYE’DEKİ KADEMELİ FİNANSAL RAPORLAMA İÇİN BİR ÖNERİ. Muhasebe Bilim Dünyası Dergisi, 17(3), 467-496.
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