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
Kaynakça
- Alexander, D.; Britton, A.; Jorissen, A. (2007); “International Financial Reporting and Analysis”, (3rd Edition), Thomson Learning.
- Ball, R. (2006); “International Financial Reporting Standards (IFRS): pros and cons for investors”, Accounting and Business Research, International Accounting Policy Forum.
- Baydoun, N.; Willett, R. (1995); “Cultural Relevance of Western Accounting Systems to Developing Countries”, ABACUS, Vol.31, No.1.
- Choi, F.D.S.; Meek, G.K. (2008); “International Accounting”, (6th Edition), Pearson International Education.
- Daske, H.; Hail, L.; Leuz, C.; Verdi, R. (2008); “Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences”, Journal of Accounting Research, Vol.46, No.5
- Deegan, C.; Unerman, J. (2006); “Financial Accounting Theory”, European Edition, McGraw Hill.
- Gray, S.J. (1988); “Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally”, ABACUS, 24 (1)
- Hope, O.K. (2003); “Disclosure Practices, Enforcement of Accounting Standards, and Analysts’ Forecast Accuracy: An International Study”, Journal of Accounting Research, Vol.41, No.2
- Johnson, J. (2002); “FASB works with IASB toward Global Convergence”, Article from The FASB Report, November 27 (http://www.fasb.org/articles&reports/, 15 Kasım 2008 tarihli erişim)
- Karabınar, S. (2005); “Kültür-Muhasebe Etkileşimi Açısından Muhasebe İklimi:Muhasebeye Kültürel Bakışlar”, Seçkin Kitabevi, Ankara
- Larson, R.K.; Street D.L. (2004); “Convergence with IFRS is an expanding Europe: progress and obstacles identified by large accounting firms’survey”, Journal of International Accounting, Auditing and Taxation, Volume 13.
- Nobes, C.; Parker, R. (2006); “Comparative International Accounting”, (9th Edition), Prentice Hall.
- Nobes, C. (2003); “On the myth of Anglo-Saxon financial accounting: a comment”, The International Journal of Accounting (38).
- Stolowy, H.; Lebas, M.J. (2006); “Financial Accounting and Reporting: A Global Perspective”, 2nd Edition, Thomson Learning.
- Sukhraj, P. (2008); “First batch of IFRS graduates only ready in 2011”, Accountancy Age, 5 September, (http://www.accountancyage.com, 04 Kasım 2008 tarihli erişim)
- Wagenhofer, A. (2008); “Impact of IFRSs on Performance Measurement”, Research Forum: Performance Management and Measurement System Integration, 10 September Walton, P.; Aerts, W. (2005); “Use with Global Financial Accounting and Reporting”, Thomson Learning.
- Young, D.; Guenther, D.A. (2003); “Financial Reporting Environments and International Capital Mobility”, Journal of Accounting Research, Vol.41, No.3
- Zeff, S.A. (2007); “Some Obstacles to Global Financial Reporting Comparabilty and Convergence at a high Level of Quality”, The British Accounting Review, Volume 39,
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
- Alexander, D.; Britton, A.; Jorissen, A. (2007); “International Financial Reporting and Analysis”, (3rd Edition), Thomson Learning.
- Ball, R. (2006); “International Financial Reporting Standards (IFRS): pros and cons for investors”, Accounting and Business Research, International Accounting Policy Forum.
- Baydoun, N.; Willett, R. (1995); “Cultural Relevance of Western Accounting Systems to Developing Countries”, ABACUS, Vol.31, No.1.
- Choi, F.D.S.; Meek, G.K. (2008); “International Accounting”, (6th Edition), Pearson International Education.
- Daske, H.; Hail, L.; Leuz, C.; Verdi, R. (2008); “Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences”, Journal of Accounting Research, Vol.46, No.5
- Deegan, C.; Unerman, J. (2006); “Financial Accounting Theory”, European Edition, McGraw Hill.
- Gray, S.J. (1988); “Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally”, ABACUS, 24 (1)
- Hope, O.K. (2003); “Disclosure Practices, Enforcement of Accounting Standards, and Analysts’ Forecast Accuracy: An International Study”, Journal of Accounting Research, Vol.41, No.2
- Johnson, J. (2002); “FASB works with IASB toward Global Convergence”, Article from The FASB Report, November 27 (http://www.fasb.org/articles&reports/, 15 Kasım 2008 tarihli erişim)
- Karabınar, S. (2005); “Kültür-Muhasebe Etkileşimi Açısından Muhasebe İklimi:Muhasebeye Kültürel Bakışlar”, Seçkin Kitabevi, Ankara
- Larson, R.K.; Street D.L. (2004); “Convergence with IFRS is an expanding Europe: progress and obstacles identified by large accounting firms’survey”, Journal of International Accounting, Auditing and Taxation, Volume 13.
- Nobes, C.; Parker, R. (2006); “Comparative International Accounting”, (9th Edition), Prentice Hall.
- Nobes, C. (2003); “On the myth of Anglo-Saxon financial accounting: a comment”, The International Journal of Accounting (38).
- Stolowy, H.; Lebas, M.J. (2006); “Financial Accounting and Reporting: A Global Perspective”, 2nd Edition, Thomson Learning.
- Sukhraj, P. (2008); “First batch of IFRS graduates only ready in 2011”, Accountancy Age, 5 September, (http://www.accountancyage.com, 04 Kasım 2008 tarihli erişim)
- Wagenhofer, A. (2008); “Impact of IFRSs on Performance Measurement”, Research Forum: Performance Management and Measurement System Integration, 10 September Walton, P.; Aerts, W. (2005); “Use with Global Financial Accounting and Reporting”, Thomson Learning.
- Young, D.; Guenther, D.A. (2003); “Financial Reporting Environments and International Capital Mobility”, Journal of Accounting Research, Vol.41, No.3
- Zeff, S.A. (2007); “Some Obstacles to Global Financial Reporting Comparabilty and Convergence at a high Level of Quality”, The British Accounting Review, Volume 39,
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Bölüm | Araştırma Makalesi |
| Yazarlar | |
| Yayımlanma Tarihi | 1 Mayıs 2009 |
| Yayımlandığı Sayı | Yıl 2009 Sayı: 28 |