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GENİŞ KAPSAMLI KÂR: FİNANSALTABLOLARDA RAPORLANMASI ve TÜRKİYE UYGULAMASI

Yıl 2006, Sayı: 17, 75 - 86, 01.01.2006

Orhan Çelik

Öz

Şirketlerin raporladıkları dönem net kârının tamamlayıcı bir unsuru olarak geniş kapsamlı kâr Amerikan genel kabul görmüş muhasebe ilkeleri çerçevesinde düzenlenmiştir. Türkiye muhasebe standartlarında ise geniş kapsamlı kâr dolaylı olarak özkaynaklar değişim tablosu içinde raporlanmaktadır. Geniş kapsamlı kâr genel olarak dönem net kârına diğer geniş kapsamlı kâr kalemlerinin eklenmesi sonucunda ulaşılan ve her gelir ve gider unsurunun içerildiği kârdır. Geniş kapsamlı kârın bir performans ölçütü olarak kullanılamaması sınırlılık olarak ifadeedilebilir

Anahtar Kelimeler

Geniş kapsamlı kâr dönem net kârı finansal raporlama US GAAP UFRS

Kaynakça

  • Beale, Bob ve H. Davey, “Comprehensive Income”, Chartered Accountants Journal of New Zeland, Vol. 76, No. 3, April 1997.
  • Brownlee II, E. Richard, K. R. Ferris ve M. E. Haskins, Corporate Financial Reporting, Fourth Edition, McGraw-Hill, Boston, 2001.
  • Cahan, Steven F., S. M. Coutenay, P. L. Grovewoller ve D. R. Upton, “Value Relevance of Mandated Compre- hensive Income Disclosures”, Journal of Business Finance & Accounting, Vol. 27, No. 9/7, November/Decem- ber 2000.
  • Carlson, Ron, K. Mooney ve B. Schwieger, “More Information on the Income Statement”, National Public Ac- countant, Vol. 44, No. 1, January/February 1999.
  • Choi, Frederick D. S., International Accounting and Finance Handbook, Second Editon, John Willey & Sons, Inc., New York, 1997, s. 13-1.
  • Çelik, Orhan, Kur Değişim Etkilerinin Muhasebeleştirilmesi, Turhan Kitabevi, Ankara, 2002.
  • Delaney, Patrick R., B. J. Epstein, R. Nach ve S. W. Budak, Wiley GAAP 2003: Interpretation and Applicati- on of Genally Accepted Accounting Principles, John Wiley and Sons, Inc., USA, 2002.
  • Dhaliwal, Dan, K. R. Subramanyam ve R. Trezeyant, “Is Comprehensive Income Superior to Net Income as a Measure of Firm Performence?”, Journal of Accounting and Economics, Vol. 26, 1999.
  • FASB, Original Pronouncements: 2000-2001 Edition, Volume II, Financial Accounting Standards Board, Con- necticut, 2000.
  • Franz, Diana R., D. Crawford ve D. de la Rosa, “Comprehensive Income: Gauging a Company’s Exposure to Risk”, Journal of Lending & Credit Risk Management, Vol. 81, No. 3, Novamber 1998.
  • Hirst, D. Eric, P. E. Hopkins ve J. M. Wahlen, “Fair Values, Comprehensive Income Reporting, and Bank Analy- sis’ Risk and Valuation Judgments”, Social Science Research Network Collections, June 2001.
  • Hirst, D. Eric ve P. E. Hopkins, “Comprehensive Income Disclosures and Analysis’ Valuation Judgments”, Soci- al Science Research Network Collections, February 1998.
  • Jensen, Daniel L., E. N. Coffman, R. G. Stephens ve T. J. Burns, Advanced Accounting, Third Edition, McGraw - Hill, Inc., New Yok, 1994.
  • Ketz, J. Edward, “Comprehensive Income: What Do the Numbers Disclosure?”, Journal of Corporate Accoun- tancy and Finance, Summer 1999.
  • Luecke, Randall W. ve D. T. Meeting, “How Companies Report Income”, Journal of Accoutancy, May 1998.
  • Maines, Laureen A. ve L. S. McDaniel, “Effects of Comprehensive Income Characteristics on Nonprofessional Investors’ Judgments: The Role of Financial Statement Presentation Format”, Accounting Review, Vol. 75, No. 2, April 2000.
  • Nobes, Christopher ve R. Parker, Comperative International Accounting, Prentice-Hall, Inc., Great Britain, 2000. O’Hanlon, John, “Discussion of Value Relevance of Mandeted Comprehensive Income Disclosures”, Journal of Business Finance & Accounting, Vol. 27, No. 9/10, November/December 2000.
  • Rao, Arundhati ve R. J. Walsh, “Impact of Reporting Comprehensive Income on Large Multinational Firms”, So- uthern Business Review, Fall 1999.
  • Schreiber, Eran, “Reporting Comprehensive Income”, The Secured Lender, March/April 1998.
  • Steven, Michael G., “The New Prominence of Comprehensive Income”, The Practical Accountant, September 1997. Şensoy, Necdet, “Muhasebede Gerçekleşme Kavramı ve Yansımaları”, Muhasebe Bilim Dünyası Dergisi, Cilt: 4, Sayı: 2, Haziran 2002.
  • Wild, John J., L. A. Bernstein ve K. R. Subramanyam, Financial Statement Analysis, Seventh Edition, McGraw-Hill Irwin, Boston, 2001.
  • Williams, Jan R., Miller GAAP Guide: Restatement and Analysis of Current FASB Standards, Harcourt Bra- ce Professional Publishing, New York, 1999.
  • Wilson, Arlette C., G. Waters, “Reporting Comprehensive Income”, National Public Accountant, Vol. 42, No. 8, October 1998.
  • Yalkın, Yüksel Koç, İşletmelerde Mali Analiz Teknikleri, Altıncı Baskı, Turhan Kitabevi, Ankara, 1988.

Yıl 2006, Sayı: 17, 75 - 86, 01.01.2006

Orhan Çelik

Öz

Comprehensive income which is one of the complementary components of net income reporting is regulated inUS GAAP. In Turkey, comprehensive income is reported indirectly in the equity statements. Comprehensive income can be calculated as adding other comprehensive income items to the net income. Other comprehensiveincome items consist of all inclusive expenses and revenues. In addition, comprehensive income is not a performance criteria for the companies

Anahtar Kelimeler

Comprehensive income net income financial reporting US GAAP IFRS

Kaynakça

  • Beale, Bob ve H. Davey, “Comprehensive Income”, Chartered Accountants Journal of New Zeland, Vol. 76, No. 3, April 1997.
  • Brownlee II, E. Richard, K. R. Ferris ve M. E. Haskins, Corporate Financial Reporting, Fourth Edition, McGraw-Hill, Boston, 2001.
  • Cahan, Steven F., S. M. Coutenay, P. L. Grovewoller ve D. R. Upton, “Value Relevance of Mandated Compre- hensive Income Disclosures”, Journal of Business Finance & Accounting, Vol. 27, No. 9/7, November/Decem- ber 2000.
  • Carlson, Ron, K. Mooney ve B. Schwieger, “More Information on the Income Statement”, National Public Ac- countant, Vol. 44, No. 1, January/February 1999.
  • Choi, Frederick D. S., International Accounting and Finance Handbook, Second Editon, John Willey & Sons, Inc., New York, 1997, s. 13-1.
  • Çelik, Orhan, Kur Değişim Etkilerinin Muhasebeleştirilmesi, Turhan Kitabevi, Ankara, 2002.
  • Delaney, Patrick R., B. J. Epstein, R. Nach ve S. W. Budak, Wiley GAAP 2003: Interpretation and Applicati- on of Genally Accepted Accounting Principles, John Wiley and Sons, Inc., USA, 2002.
  • Dhaliwal, Dan, K. R. Subramanyam ve R. Trezeyant, “Is Comprehensive Income Superior to Net Income as a Measure of Firm Performence?”, Journal of Accounting and Economics, Vol. 26, 1999.
  • FASB, Original Pronouncements: 2000-2001 Edition, Volume II, Financial Accounting Standards Board, Con- necticut, 2000.
  • Franz, Diana R., D. Crawford ve D. de la Rosa, “Comprehensive Income: Gauging a Company’s Exposure to Risk”, Journal of Lending & Credit Risk Management, Vol. 81, No. 3, Novamber 1998.
  • Hirst, D. Eric, P. E. Hopkins ve J. M. Wahlen, “Fair Values, Comprehensive Income Reporting, and Bank Analy- sis’ Risk and Valuation Judgments”, Social Science Research Network Collections, June 2001.
  • Hirst, D. Eric ve P. E. Hopkins, “Comprehensive Income Disclosures and Analysis’ Valuation Judgments”, Soci- al Science Research Network Collections, February 1998.
  • Jensen, Daniel L., E. N. Coffman, R. G. Stephens ve T. J. Burns, Advanced Accounting, Third Edition, McGraw - Hill, Inc., New Yok, 1994.
  • Ketz, J. Edward, “Comprehensive Income: What Do the Numbers Disclosure?”, Journal of Corporate Accoun- tancy and Finance, Summer 1999.
  • Luecke, Randall W. ve D. T. Meeting, “How Companies Report Income”, Journal of Accoutancy, May 1998.
  • Maines, Laureen A. ve L. S. McDaniel, “Effects of Comprehensive Income Characteristics on Nonprofessional Investors’ Judgments: The Role of Financial Statement Presentation Format”, Accounting Review, Vol. 75, No. 2, April 2000.
  • Nobes, Christopher ve R. Parker, Comperative International Accounting, Prentice-Hall, Inc., Great Britain, 2000. O’Hanlon, John, “Discussion of Value Relevance of Mandeted Comprehensive Income Disclosures”, Journal of Business Finance & Accounting, Vol. 27, No. 9/10, November/December 2000.
  • Rao, Arundhati ve R. J. Walsh, “Impact of Reporting Comprehensive Income on Large Multinational Firms”, So- uthern Business Review, Fall 1999.
  • Schreiber, Eran, “Reporting Comprehensive Income”, The Secured Lender, March/April 1998.
  • Steven, Michael G., “The New Prominence of Comprehensive Income”, The Practical Accountant, September 1997. Şensoy, Necdet, “Muhasebede Gerçekleşme Kavramı ve Yansımaları”, Muhasebe Bilim Dünyası Dergisi, Cilt: 4, Sayı: 2, Haziran 2002.
  • Wild, John J., L. A. Bernstein ve K. R. Subramanyam, Financial Statement Analysis, Seventh Edition, McGraw-Hill Irwin, Boston, 2001.
  • Williams, Jan R., Miller GAAP Guide: Restatement and Analysis of Current FASB Standards, Harcourt Bra- ce Professional Publishing, New York, 1999.
  • Wilson, Arlette C., G. Waters, “Reporting Comprehensive Income”, National Public Accountant, Vol. 42, No. 8, October 1998.
  • Yalkın, Yüksel Koç, İşletmelerde Mali Analiz Teknikleri, Altıncı Baskı, Turhan Kitabevi, Ankara, 1988.
Toplam 24 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Orhan Çelik Bu kişi benim

Yayımlanma Tarihi 1 Ocak 2006
Yayımlandığı Sayı Yıl 2006 Sayı: 17

Kaynak Göster

APA Çelik, O. (2006). GENİŞ KAPSAMLI KÂR: FİNANSALTABLOLARDA RAPORLANMASI ve TÜRKİYE UYGULAMASI. Muhasebe Ve Denetime Bakış(17), 75-86.