MEASUREMENT PROBLEMS IN INTEREST-FREE FINANCIAL INSTRUMENTS

Yıl 2019, Cilt: 12 Sayı: 3, 787 - 807, 01.11.2019

İlker Gülençer , Emrah Ertugay Rabia Kübra Tünel

https://doi.org/10.29067/muvu.473313

Cited By: 1

Öz

The greatest challenge in terms of interest-free
financial instruments is the difficulties encountered in different accounting
standards, the involvement of different expressions, and the resulting
comparability of financial statements in terms of reliability, reliability and
compliance. The existing standards, based on traditional frameworks, are insufficient
to explain and measure interest-free financial instruments. Since there is no
single Islamic financial reporting set applied worldwide, different financial
reporting approaches are applied to interest-free financial instruments in
different countries. In this context, the need for Islamic accounting standards
has been assessed and the standards, interpretations and evaluations of
Musharaka, Mudarabah, Ijarah, Sukuk and Qard, which are the most used financial
instruments of Islamic financial institutions, within the framework of AAOIFI
(Accounting and Auditing Organization for Islamic Financial Institutions), MASB
(Malaysian Accounting Standards Board) and IASB (International Accounting
Standards Board) are included in this study. The methods applied by Islamic
financial institutions in accounting and measurement of financial instruments
are specified.

Anahtar Kelimeler

Interest-Free Financial Instruments, Methods Approaches for Interest-Free Financial Instruments, Islamic Accounting Standards, Islamic Financial Institutions

FAİZSİZ FİNANSAL ARAÇLARDA ÖLÇÜM SORUNLARI

Öz

Faizsiz
finansal araçların raporlanması açısından karşılaşılan en büyük zorluk farklı
muhasebe standartlarında, farklı ifadelerin yer alması ve bunların sonucunda
üretilen finansal tabloların karşılaştırılabilirlik, güvenilirlik ve uyum
konusunda karşılaştığı zorluklardır. Geleneksel çerçevelere dayalı olarak
oluşturulan mevcut standartlar, faizsiz finansal araçları açıklamakta ve ölçmekte
yetersiz kalmaktadır. Tüm dünyada uygulanan tek bir İslami finansal raporlama
seti olmadığı için faizsiz finansal araçlara, farklı ülkelerde farklı finansal
raporlama yaklaşımları uygulandığı görülmektedir. Bu bağlamda çalışmada islami muhasebe
standartlarına olan ihtiyaç değerlendirilmiş ve İslami finansal kuruluşların en
fazla kullandığı finansal araçlardan Muşaraka, Mudaraba, İcara, Sukuk ve Qard
için AAOIFI (İslami Finansal Kurumlar Muhasebe ve Denetimi Organizasyonu), MASB
(Malezya Muhasebe Standartları Kurulu) ve IASB (Uluslararası Muhasebe
Standartları Kurulu) çerçevesinde uygulanan standartlar, yorumlar ve
değerlendirmelere yer verilmiştir. Ayrıca finansal araçların
muhasebeleştirilmesinde ve ölçülmesinde İslami finansal kuruluşların uygulamış
olduğu yöntemler belirtilmiştir.

Anahtar Kelimeler

Faizsiz Finansal Araçlar, Faizsiz Finansal Araçlar Ölçüm Yaklaşımları, İslami Muhasebe Standartları, İslami Finansal Kuruluşlar

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