TFRS 18 KAPSAMINDA KÂR VEYA ZARAR TABLOSUNUN YENİDEN YAPILANDIRILMASI: TÜPRAŞ 2023 VERİLERİ ÜZERİNDEN BİR VAKA ANALİZİ

Öz

Bu çalışma, 1 Ocak 2027'de yürürlüğe girecek olan TFRS 18 "Finansal Tablolarda Sunum ve Açıklama" standardının getirdiği köklü değişiklikleri ve bu değişikliklerin işletme finansal performansı üzerindeki yapısal etkilerini incelemektedir. Uygulamalı finansal analiz ve standart bazlı rekonstrüksiyon çalışması yaklaşımı kullanılarak, TÜPRAŞ'ın 2023 yılına ait TMS 1 formatındaki konsolide kâr veya zarar tablosu, TFRS 18 kurallarına göre yeniden yapılandırılmıştır. Analiz sonucunda, TFRS 18'in zorunlu kıldığı katı kategorizasyon kuralları gereğince şirket gelir ve giderleri esas faaliyet, yatırım, finansman ve vergi bölümlerine ayrıştırılmış; enflasyon muhasebesi (TMS 29 Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama) etkileri ise ilgili fonksiyonlara dağıtılmıştır. İşletmenin mevcut yapısında finansman altında sunulan nakit getirilerinin yatırım faaliyetlerine ve yatırımdaki duran varlık satış kârının esas faaliyetlere aktarılması gibi düzeltmeler yapılmıştır. Bu süreç sonucunda, şirketin operasyonel performansını şeffaflaştıran "Esas Faaliyet Kârı" ve "Finansman ve Vergi Öncesi Kâr" şeklindeki yeni zorunlu ara toplamlar elde edilmiştir. Sonuç olarak TFRS 18'in, net dönem kârını değiştirmemesine rağmen kârlılığa giden yoldaki performans metriklerini dönüştürerek şeffaflığı artırdığı, ancak yönetimin tanımladığı performans ölçütlerinin (MPM) raporlanması ve enflasyon etkilerinin dağıtımı konusunda yeni analitik zorluklar barındırdığı ortaya konulmuştur.

Anahtar Kelimeler

• TFRS 18
• Finansal Tablolarda Sunum
• Yönetimin Tanımladığı Performans Ölçütleri (YPÖ/MPM)
• TFRS 18
• Finansal Tablolarda Sunum
• Kâr veya Zarar Tablosu Rekonstrüksiyonu
• Yönetimin Tanımladığı Performans Ölçütleri (YPÖ/MPM)
• vaka analizi

RECONSTRUCTION OF THE STATEMENT OF PROFIT OR LOSS UNDER TFRS 18: A CASE ANALYSIS BASED ON TÜPRAŞ 2023 DATA

Öz

This study examines the fundamental changes introduced by TFRS 18 “Presentation and Disclosure in Financial Statements,” which will come into effect on January 1, 2027, and analyzes their structural impact on corporate financial performance. Employing an applied financial analysis and standards-based reconstruction approach, TÜPRAŞ’s consolidated statement of profit or loss for 2023, originally prepared under the TMS 1 format, has been restated in accordance with TFRS 18 requirements. As a result of the analysis, the company’s income and expenses were disaggregated into operating, investing, financing, and tax categories in line with the strict classification rules mandated by TFRS 18, while the effects of inflation accounting (TMS 29 Financial Reporting in Hyperinflationary Economies) were allocated to their respective functional categories. In this process, several adjustments were made, including the reclassification of cash returns previously reported under financing activities to investing activities, and the transfer of gains on disposal of non-current assets from investing activities to operating activities. This reconstruction enabled the derivation of new mandatory subtotals, namely “Operating Profit” and “Profit Before Financing and Tax,” which enhance the transparency of the company’s operational performance. The findings indicate that although TFRS 18 does not alter net profit for the period, it significantly transforms the performance metrics leading to profitability, thereby improving transparency. However, it also introduces new analytical challenges, particularly regarding the reporting of Management Performance Measures (MPMs) and the allocation of inflation effects.

Anahtar Kelimeler

• IFRS 18
• Presentation in Financial Statements
• Income Statement Reconstruction
• Management-Defined Performance Metrics (MDM)

Kaynakça

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