AN OVERVIEW OF THE EXPOSURE DRAFT OF THE SECOND COMPREHENSIVE REVIEW OF IFRS FOR SMES

Öz

This research focuses on the exposure draft of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) published as of September 2022 in the context of the second comprehensive review. In the study, the accounting policies for recognition, measurement, presentation, and disclosure were analyzed by examining the exposure draft. In this context, the key accounting policies reflected in IFRS for SMEs because of the second comprehensive review, have been compared with previous versions of the standard or with the full IFRSs. In this exposure draft, the following issues have been proposed: (a) The reference given to IAS 39 should be removed to make the IFRS for SMEs as a fully independent financial reporting standard, (b) a new section for the measurement of fair value should be prepared, and (c) some of the accounting policies of the full IFRS should be integrated into some sections of IFRS for SMEs.

Anahtar Kelimeler

• IFRS for SMEs
• Second Comprehensive Review
• Exposure Draft

KOBİ’LER İÇİN UFRS’DE İKİNCİ KAPSAMLI GÖZDEN GEÇİRME TASLAĞINA GENEL BAKIŞ

Öz

Bu araştırma, Küçük ve Orta Boy İşletmeler için Uluslararası Finansal Raporlama Standardının (KOBİ’ler için UFRS) ikinci kapsamlı gözden geçirme sonucunda Eylül 2022’de yayınlanan taslak metnine odaklanmıştır. Çalışmada taslak metin incelenerek muhasebeleştirmeye, ölçüme, sunuma ve açıklamaya yönelik muhasebe politikaları değerlendirilmiştir. Bu bağlamda, ikinci kapsamlı gözden geçirme neticesinde KOBİ’ler için UFRS’ye yansıtılan anahtar konumdaki muhasebe politikaları standardın önceki sürümleri ile veya tam set UFRS ile karşılaştırmalı olarak ortaya konmuştur. Taslak metinde (a) KOBİ’ler için UFRS’nin UMS 39 standardına yaptığı atfın kaldırılması ve KOBİ finansal raporlama standardının tamamen bağımsız kılınması, (b) gerçeğe uygun değerin ölçümü için yeni bir bölümün oluşturulması ve (c) tam set UFRS’deki bazı muhasebe politikalarının KOBİ’ler için UFRS’nin bazı bölümlerine entegre edilmesi önerilmiştir.

Anahtar Kelimeler

• KOBİ'ler için UFRS
• İkinci Kapsamlı Gözden Geçirme
• Taslak Metin

Kaynakça

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