IFRS ve US GAAP Arasındaki Farklılıklar: Küresel Finansal Raporlamada Uyum Arayışları

Yıl 2025, Sayı: 107, 115 - 146, 14.07.2025

Burçak Kiziltan Işik

https://doi.org/10.25095/mufad.1702967

Öz

Bu çalışma, Uluslararası Finansal Raporlama Standartları (IFRS) ile Amerika Birleşik Devletleri Genel Kabul Görmüş Muhasebe İlkeleri (US GAAP) arasındaki yapısal farklılıkları ve örtüşen yönleri karşılaştırmalı bir bakış açısıyla incelemektedir. Araştırma kapsamında, PwC, KPMG, EY, Deloitte ve Grant Thornton gibi önde gelen uluslararası denetim kuruluşlarının 2024 yılına ait karşılaştırma raporları temel alınmıştır. Bu doğrultuda, toplam 40 başlık altında iki sistemin benzerlikleri ve ayrıştığı noktalar analiz edilmiştir. Analiz yalnızca teknik düzeyle sınırlı kalmayıp, ilgili standartların uygulamadaki yansımaları ve finansal raporlama süreçlerine etkileri de ele alınmıştır. Ayrıca, IFRS ile US GAAP'in uyumlaştırılmasına yönelik olarak 2002 yılında imzalanan Norwalk Anlaşması tarihsel bir dönüm noktası olarak değerlendirilmiş ve bu kapsamda bugüne kadar kaydedilen ilerleme tartışılmıştır.

Anahtar Kelimeler

IFRS , US GAAP , Muhasebe Standartları

International Financial Reporting Standards: Differences Between IFRS and US GAAP

Öz

This study examines the structural differences and overlapping aspects between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP) from a comparative perspective. The research is based on the 2024 comparative reports of leading international audit firms, including PwC, KPMG, EY, Deloitte, and Grant Thornton. In this context, the similarities and differences between the two systems have been analyzed under 40 headings in total. The analysis is not limited to technical aspects but also addresses the practical implications of the relevant standards and their impact on financial reporting processes. Additionally, the Norwalk Agreement, signed in 2002, marks a historical turning point in the harmonization of IFRS and US GAAP, and its evaluation is discussed, along with the progress made to date within this framework.

Anahtar Kelimeler

IFRS , US GAAP , Accounting Standards

Kaynakça

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