FİNANSAL RAPORLAMA UYGULAMALARINA İLİŞKİN FARKLI YAKLAŞIMLAR

Öz

Dünya’da finansal raporlama farklılıklarının temelinde iki farklı yaklaşım bulunmaktadır. Bunlardan biri AngloSaxon yaklaşımı, diğeri de Kıta Avrupası yaklaşımıdır. Bu farklı yaklaşımların temel nedenleri araştırıldığında;kültürel farklılıklar, para bulmanın fon sağlamanın kaynağı, mevcut yasal sistem, vergi ve muhasebe uygulamaları arasındaki ilişki gibi faktörlerin finansal raporlama farklılıklarını oluşturduğu belirtilmektedir. Ülkelerarası finansal raporlama farklılıkları, ortaya çıkan finansal raporların kalitesinde de farklılıklar yaratmaktadır.Tüm bunlar muhasebe ve finansal raporlama sınıflandırmalarına konu olmaktadır. Son yıllarda devam eden yakınsama çalışmaları da bu finansal raporlama farklılıklarının azaltılmasını esas almaktadır

Anahtar Kelimeler

• Anglo Saxon Muhasebe, Kıta Avrupası Muhasebesi, Finansal raporlama farklılıklarının nedenleri, yakınsama, muhasebe ve finansal raporlama sınıflandırması

Öz

All over the world, financial reporting differences are basicly arose from two distinct approaches. One of themis Anglo Saxon approach, while the other one is Continental Europe approach. When the main reason of thesetwo approaches has been searched; financial reporting differences occured from some factors such as culturaldifferences, provision of finance, existing legal system, link between accounting and taxation. Actually, financial reporting differences among countries cause the quality difference of reports. All these factors became thesubject of accounting and financial reporting classification. In addition, recent convergence studies try to reduce these financial reporting differences

Anahtar Kelimeler

• Anglo Saxon Accounting, Continental Europe Accounting, Reasons of Financial Reporting Differences, Convergence, Accounting and Financial Reporting Classification

Kaynakça

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