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

Yıl 2023, Cilt: 23 Sayı: 70, 89 - 110, 15.09.2023

Can Öztürk Nalan Akdogan

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.

Anahtar Kelimeler

KOBİ'ler için UFRS, İkinci Kapsamlı Gözden Geçirme, Taslak Metin

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

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.

Anahtar Kelimeler

IFRS for SMEs, Second Comprehensive Review, Exposure Draft

Kaynakça

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