TFRS ve KOBİ TFRS açısından maddi duran varlıkların muhasebeleştirilmesi
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Dosyalar
Tarih
2012
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Trakya Üniversitesi Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
İşletmelerin, küreselleşmenin bir sonucu olarak sınırlarının ortadan kalkmasıyla daha karmaşık bir yapıya sahip olmaları, finansal raporlamada da köklü değişimleri zorunlu kılmıştır. Bu ve benzeri sıkıntıların giderilerek, finansal tablolardan benzer ve doğru bilgilerin elde edilebilmesi gibi amaçlarla Uluslararası Muhasebe Standartları ve Uluslararası Finansal Raporlama Standartları yayınlanmıştır. Ayrıca farklı işleyiş ve süreçlere sahip olan ve dünya genelinde yaklaşık %98 paya sahip olan KOBİ'ler için de farklı finansal raporlama standartlarının ortaya çıkması gündeme gelmiştir.Türkiye'de uluslararası standartlara uyum konusunda son yıllarda önemli gelişmeler yaşanmaktadır. Özellikle 2012 yılının ikinci yarısında uygulamaya giren 6102 sayılı Türk Ticaret Kanunu, uluslararası standartlara birebir uyumu gerekli kılmaktadır. İşletmelerin varlıkları arasında önemli bir konuma sahip olan Maddi Duran Varlıklar, TMS-16 ve KOBİ TFRS Bölüm-17' de düzenlenmiştir. Bu çalışmada maddi duran varlıkların söz konusu iki standart doğrultusunda, muhasebeleştirilmelerine yer verilerek farklılıklar ortaya konmaya çalışılmıştır. Sonuç olarak, maddi duran varlıklar söz konusu iki standart açısından muhasebeleştirildiğinde farklı sonuçlar doğurmaktadır. Anahtar Sözcükler: Maddi Duran Varlıklar, TFRS, KOBİ TFRS
Abstract
The structure of businesses becomes increasingly complex with boundaries disappearing as a result of globalisation and this has necessitated radical changes in financial reporting. International Accounting Standards and International Financial Reporting Standards have been published for the purposes of eliminating such and similar challenges and obtaining similar and accurate information from financial statements. Furthermore, development of different financial reporting standards for SMEs, which have different mechanisms and processes and which constitute 98% of the business worldwide, has become a current issue. In recent years, Turkey has gone through significant developments regarding harmonisation with international standards. Especially the Turkish Commercial Code numbered 6102, which entered into force in the second half of 2012, requires full compliance with international standards. Tangible Fixed Assets, which have an important position among the assets of businesses, are regulated under Turkish Accounting Standards (TMS) 16 and TFRS for SMEs, Section 17. This study includes the accounting of tangible fixed assets in accordance with these two standards and aims at presenting the differences in between. In conclusion, tangible fixed assets give different results when accounted according to these two standards. Keywords: Tangible Fixed Assets, Turkish Financial Reporting Standards (TFRS), TFRS for SMEs
Abstract
The structure of businesses becomes increasingly complex with boundaries disappearing as a result of globalisation and this has necessitated radical changes in financial reporting. International Accounting Standards and International Financial Reporting Standards have been published for the purposes of eliminating such and similar challenges and obtaining similar and accurate information from financial statements. Furthermore, development of different financial reporting standards for SMEs, which have different mechanisms and processes and which constitute 98% of the business worldwide, has become a current issue. In recent years, Turkey has gone through significant developments regarding harmonisation with international standards. Especially the Turkish Commercial Code numbered 6102, which entered into force in the second half of 2012, requires full compliance with international standards. Tangible Fixed Assets, which have an important position among the assets of businesses, are regulated under Turkish Accounting Standards (TMS) 16 and TFRS for SMEs, Section 17. This study includes the accounting of tangible fixed assets in accordance with these two standards and aims at presenting the differences in between. In conclusion, tangible fixed assets give different results when accounted according to these two standards. Keywords: Tangible Fixed Assets, Turkish Financial Reporting Standards (TFRS), TFRS for SMEs
Açıklama
Yüksek Lisans Tezi
Anahtar Kelimeler
Maddi Duran Varlıklar, TFRS, KOBİ TFRS, Tangible Fixed Assets, Turkish Financial Reporting Standards (TFRS), TFRS for SMEs
