Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş

Yıl 2012, Cilt: 19 Sayı: 2, 1 - 16, 01.06.2012

Ali İhsan Akgün

Öz

Anahtar Kelimeler

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Muhasebenin Uluslararası Harmonizasyonu ve İlke Bazlı Muhasebe Anlayışına Yöneliş

Öz

Küreselleşme, finansal piyasaların bütünleşmesini, işletmelerin sermaye piyasasına engelsiz girişini, muhasebenin küreselleşmesini ve dolayısıyla uluslararası anlamda kabul görmüş ortak bir muhasebe standartlarının harmonizasyonunu ve zorunluluğunu ortaya çıkarmıştır. 6102 sayılı Türk Ticaret Kanunu’nu (TTK) tüm işletmelerin Türkiye Muhasebe Standartları ve Türkiye Finansal Raporlama Standartları’na (TMS/TFRS) uymalarını zorunlu kıldığından, işletme sahipleri ile işletmeden finansal bilgi sunumu bekleyen paydaşların işletmenin finansal durumunu, finansal performansını ve finansal analizini doğru bir şekilde anlamasının uluslararası anlamda standartlaşmasını ortaya koymaktadır. Çalışmada, muhasebenin uluslararası harmonizasyonu ve yeni TTK çerçevesinde ilke bazlı ve bilgi esaslı muhasebe anlayışına yöneliş incelenmiştir. Çalışmada, muhasebenin uluslararası harmonizasyonu ve Uluslararası Finansal Raporlama Standartları (IFRS)’ye uyum ve ilke bazlı muhasebe anlayışına ilişkin literatür araştırmasından sonra IFRS’nın zorunlu uygulanma süreci kavramsal bazda ele alınmıştır. Ayrıca, IFRS’ ye uyum ile ilke bazlı muhasebe anlayışına yöneliş ele alınarak, yeni TTK’ da ilke bazlı finansal raporlamaya ilişkin düzenlemeler, uygulanacak muhasebe standardı seti ve düzenlenecek finansal tablolar bağlamında incelenmiştir

Anahtar Kelimeler

Muhasebe Harmonizasyonu, Uluslararası Finansal Raporlama Standartları, İlke Bazlı Muhasebe

Kaynakça

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