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

Yıl 2023, , 89 - 110, 15.09.2023
https://doi.org/10.55322/mdbakis.1259931

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.

Kaynakça

  • Akdoğan, N. (2010). KOBİ finansal raporlama standardına genel bakış ve tam set IAS/IFRS’lerden farklılığı. Muhasebe ve Denetime Bakış Dergisi, 2010(30), 1-26. Erişim adresi: https://dergipark.org.tr/en/download/artic-le-file/1869445.
  • Collis, J., Jarvis, R. ve Skerratt, L. (2017). The role and current status of IFRS in the completion of national accoun¬ting rules–Evidence from the UK. Accounting in Europe, 14(1-2), 235-247. Doi: 10.1080/17449480.2017.1300673.
  • Demirel Utku, B. ve Gürsoy, K. (2011). KOBİ’ler için Türkiye finansal raporlama standartlarının (KOBİ TFRS) tam set TFRS ile karşılaştırılarak değerlendirilmesi. Mali Çözüm, 21(103), 19-42. Erişim adresi: https://archive. ismmmo.org.tr/docs/malicozum/103malicozum/ 2%20burcu%20demirel.pdf.
  • Demir, V. ve Bahadır, O. (2014). Yeni avrupa birliği yönergesi (2013/34/EU) kapsamında bireysel finansal tablolar. Mali Çözüm, 24(121), 13-33.
  • International Accounting Standards Board (IASB). (2005). Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2009). First edition of the IFRS for SMEs. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2015). Second edition of the IFRS for SMEs. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2019). Agenda ref 30A: Project comprehensive review of the IFRS for SMEs standard-Paper topic IFRS 3 business combinations. Erişim adresi: https://www.ifrs.org/content/ dam/ifrs/meetings/2019/july/ iasb/ap30a-smes-review.pdf
  • International Accounting Standards Board (IASB). (2022a). Exposure draft - third edition of the IFRS for SMEs. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022b). Basis for conclusions on exposure draft - third edition of the IFRS for SMEs. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022c). International accounting standard 1: Presentation of financial statements. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022d). International financial reporting standard 9: Financial instruments. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022e). International financial reporting standard 13: Fair value measurement. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022f). International financial reporting standard 11: Joint arrangements. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022g). International financial reporting standard 3: Business combinations. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022h). International financial reporting standard 15: Revenue from contracts with customers. London: IFRS Foundation
  • International Accounting Standards Board (IASB). (2022ı). International accounting standard 24: Related party disclosures. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022i). International accounting standard 41: Agriculture. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022j). Conceptual Framework for Financial Reporting. Lon¬don: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022k). International accounting standard 7: Statement of cash flows. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022l). International accounting standard 16: Property, plant and equipment. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022m). International accounting standard 38: Intangible as¬sets. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022n). International financial reporting standard 10: Conso¬lidated financial statements. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022o). International accounting standard 40: Investment pro¬perty. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022ö). IFRIC 22: Foreign currency transactions and advance consideration. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022, 28 Aralık). Analysis of the IFRS profiles for the IFRS for SMEs accounting standard. Erişim adresi: https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#analysis-of-the-use-of-the-ifrs-for-smes-accounting-standard.
  • International Accounting Standards Board (IASB). (2022, 29 Aralık). Who uses IFRS accounting standards?. Eri¬şim adresi: https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#use-of-ifrs-accoun¬ting-standards-by-jurisdiction.
  • Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurulu (KGK). (2023). TFRS 3 İşletme birleşmeleri. Eri¬şim adresi: https://www.kgk.gov.tr/Portalv2Uploads/ files/Duyurular/v2/TMS_TFRS_Setleri/2023/Mavi_Kitap/ TFRS/TFRS%203.pdf
  • Kaufhold, G. (2015). Compatibility of the IFRS for small and medium-sized entities and the new EU-accoun¬ting directive. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(6), 1945-1951. Doi: 10.11118/actaun201563061945.
  • Kieso, D. E., Weygandt, J. J. ve Warfield, T. D. (2020). Intermediate accounting IFRS 4th edition. Hoboken, NJ: John Wiley & Sons.
  • Marina, A. G. (2021). Perspectives of different stakeholder groups about the alignment of IFRS for SMEs with IFRS standard. Studies in Business and Economics, 16(3), 109-122. Doi: https://doi.org/10.2478/sbe-2021-0048.
  • Öztürk, C. (2016a). Halka açık olmayan işletmelerce uygulanan muhasebe ve finansal raporlama standartları çer¬çevesinde KOBİ’ler için UFRS ile Avrupa Birliği yönergesinin, İngiltere, Kanada ve Türkiye uygulamalarının karşılaştırmalı olarak incelenmesi. Ankara: Gazi Kitabevi
  • Öztürk, C. (2016b). KOBİ’ler için UFRS’de ilk kapsamlı gözden geçirme: Muhasebe politikalarında meydana gelen başlıca değişiklikler üzerine bir araştırma. Muhasebe ve Vergi Uygulamaları Dergisi, 9(1), 15-44. Erişim adresi: https://dergipark.org.tr/tr/pub/muvu/issue/ 59846/864911.
  • Öztürk, C. (2017). The role and current status of IFRS in the completion of national accounting rules–Evidence from Turkey. Accounting in Europe, 14(1-2), 226-234. Doi: 10.1080/17449480.2017.1304647.
  • Parlakkaya, R. (2009). Kobiler için uluslararası finansal raporlama standartları ve kapsamlı uluslararası muhasebe ve finansal raporlama standartlarından farklılıkları. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Der¬gisi, 12(1-2), 343-360. Erişim adresi: https://dergipark.org.tr/tr/pub/selcuksbmyd/issue/11300/135122. Türkiye Muhasebe Standartları Kurulu (TMSK). (2010). Küçük ve orta büyüklükteki işletmeler Türkiye finansal raporlama standardı (KOBİ TFRS). Ankara: Fersa Matbaası

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

Yıl 2023, , 89 - 110, 15.09.2023
https://doi.org/10.55322/mdbakis.1259931

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.

Kaynakça

  • Akdoğan, N. (2010). KOBİ finansal raporlama standardına genel bakış ve tam set IAS/IFRS’lerden farklılığı. Muhasebe ve Denetime Bakış Dergisi, 2010(30), 1-26. Erişim adresi: https://dergipark.org.tr/en/download/artic-le-file/1869445.
  • Collis, J., Jarvis, R. ve Skerratt, L. (2017). The role and current status of IFRS in the completion of national accoun¬ting rules–Evidence from the UK. Accounting in Europe, 14(1-2), 235-247. Doi: 10.1080/17449480.2017.1300673.
  • Demirel Utku, B. ve Gürsoy, K. (2011). KOBİ’ler için Türkiye finansal raporlama standartlarının (KOBİ TFRS) tam set TFRS ile karşılaştırılarak değerlendirilmesi. Mali Çözüm, 21(103), 19-42. Erişim adresi: https://archive. ismmmo.org.tr/docs/malicozum/103malicozum/ 2%20burcu%20demirel.pdf.
  • Demir, V. ve Bahadır, O. (2014). Yeni avrupa birliği yönergesi (2013/34/EU) kapsamında bireysel finansal tablolar. Mali Çözüm, 24(121), 13-33.
  • International Accounting Standards Board (IASB). (2005). Basis for conclusions on exposure draft of proposed amendments to IFRS 3 business combinations. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2009). First edition of the IFRS for SMEs. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2015). Second edition of the IFRS for SMEs. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2019). Agenda ref 30A: Project comprehensive review of the IFRS for SMEs standard-Paper topic IFRS 3 business combinations. Erişim adresi: https://www.ifrs.org/content/ dam/ifrs/meetings/2019/july/ iasb/ap30a-smes-review.pdf
  • International Accounting Standards Board (IASB). (2022a). Exposure draft - third edition of the IFRS for SMEs. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022b). Basis for conclusions on exposure draft - third edition of the IFRS for SMEs. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022c). International accounting standard 1: Presentation of financial statements. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022d). International financial reporting standard 9: Financial instruments. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022e). International financial reporting standard 13: Fair value measurement. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022f). International financial reporting standard 11: Joint arrangements. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022g). International financial reporting standard 3: Business combinations. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022h). International financial reporting standard 15: Revenue from contracts with customers. London: IFRS Foundation
  • International Accounting Standards Board (IASB). (2022ı). International accounting standard 24: Related party disclosures. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022i). International accounting standard 41: Agriculture. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022j). Conceptual Framework for Financial Reporting. Lon¬don: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022k). International accounting standard 7: Statement of cash flows. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022l). International accounting standard 16: Property, plant and equipment. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022m). International accounting standard 38: Intangible as¬sets. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022n). International financial reporting standard 10: Conso¬lidated financial statements. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022o). International accounting standard 40: Investment pro¬perty. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022ö). IFRIC 22: Foreign currency transactions and advance consideration. London: IFRS Foundation.
  • International Accounting Standards Board (IASB). (2022, 28 Aralık). Analysis of the IFRS profiles for the IFRS for SMEs accounting standard. Erişim adresi: https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#analysis-of-the-use-of-the-ifrs-for-smes-accounting-standard.
  • International Accounting Standards Board (IASB). (2022, 29 Aralık). Who uses IFRS accounting standards?. Eri¬şim adresi: https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/#use-of-ifrs-accoun¬ting-standards-by-jurisdiction.
  • Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurulu (KGK). (2023). TFRS 3 İşletme birleşmeleri. Eri¬şim adresi: https://www.kgk.gov.tr/Portalv2Uploads/ files/Duyurular/v2/TMS_TFRS_Setleri/2023/Mavi_Kitap/ TFRS/TFRS%203.pdf
  • Kaufhold, G. (2015). Compatibility of the IFRS for small and medium-sized entities and the new EU-accoun¬ting directive. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 63(6), 1945-1951. Doi: 10.11118/actaun201563061945.
  • Kieso, D. E., Weygandt, J. J. ve Warfield, T. D. (2020). Intermediate accounting IFRS 4th edition. Hoboken, NJ: John Wiley & Sons.
  • Marina, A. G. (2021). Perspectives of different stakeholder groups about the alignment of IFRS for SMEs with IFRS standard. Studies in Business and Economics, 16(3), 109-122. Doi: https://doi.org/10.2478/sbe-2021-0048.
  • Öztürk, C. (2016a). Halka açık olmayan işletmelerce uygulanan muhasebe ve finansal raporlama standartları çer¬çevesinde KOBİ’ler için UFRS ile Avrupa Birliği yönergesinin, İngiltere, Kanada ve Türkiye uygulamalarının karşılaştırmalı olarak incelenmesi. Ankara: Gazi Kitabevi
  • Öztürk, C. (2016b). KOBİ’ler için UFRS’de ilk kapsamlı gözden geçirme: Muhasebe politikalarında meydana gelen başlıca değişiklikler üzerine bir araştırma. Muhasebe ve Vergi Uygulamaları Dergisi, 9(1), 15-44. Erişim adresi: https://dergipark.org.tr/tr/pub/muvu/issue/ 59846/864911.
  • Öztürk, C. (2017). The role and current status of IFRS in the completion of national accounting rules–Evidence from Turkey. Accounting in Europe, 14(1-2), 226-234. Doi: 10.1080/17449480.2017.1304647.
  • Parlakkaya, R. (2009). Kobiler için uluslararası finansal raporlama standartları ve kapsamlı uluslararası muhasebe ve finansal raporlama standartlarından farklılıkları. Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Der¬gisi, 12(1-2), 343-360. Erişim adresi: https://dergipark.org.tr/tr/pub/selcuksbmyd/issue/11300/135122. Türkiye Muhasebe Standartları Kurulu (TMSK). (2010). Küçük ve orta büyüklükteki işletmeler Türkiye finansal raporlama standardı (KOBİ TFRS). Ankara: Fersa Matbaası
Toplam 35 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm Araştırma Makaleleri
Yazarlar

Can Öztürk 0000-0003-1587-4707

Nalan Akdogan 0000-0001-8168-6152

Yayımlanma Tarihi 15 Eylül 2023
Gönderilme Tarihi 3 Mart 2023
Kabul Tarihi 12 Mayıs 2023
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Öztürk, C., & Akdogan, N. (2023). KOBİ’LER İÇİN UFRS’DE İKİNCİ KAPSAMLI GÖZDEN GEÇİRME TASLAĞINA GENEL BAKIŞ. Muhasebe Ve Denetime Bakış, 23(70), 89-110. https://doi.org/10.55322/mdbakis.1259931