Publication: BÜYÜK VE ORTA BOY İŞLETMELER İÇİN FİNANSAL RAPORLAMA STANDARDI (BOBİ FRS) VE YILLARA YAYGIN İNŞAAT MUHASEBESİ UYGULAMA ÖRNEĞİ
Abstract
Bağımsız denetime tabi olup Türkiye Finansal Raporlama Standartlarını uygulamak zorunda olan işletmeler haricindeki tüm şirketler 1 Ocak 2018 tarihi itibariyle Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS) uygulamaya başlamışlardır. BOBİ FRS’nin yürürlüğü girmesi ile beraber şirketlerin mevcut muhasebe uygulamalarında birçok değişiklikler ve yenilikler ortaya çıkmıştır. BOBİ FRS ile mevcut mevzuat arasındaki en büyük farlılıklardan biri de yıllara yaygın inşaat sözleşmelerinde olmuştur. İnşaat taahhüt işleri ve özellikle yıllara yaygın inşaat işleri yapısı gereği birden fazla yıl süren işler olduğundan hasılatın ve buna ilişkin giderlerin raporlanma zamanı önem taşımaktadır. Bu da hasılat ve giderlerin ilgili oldukları dönemlerin kâr veya zarar tablolarına yansıtılması gerekliliğini doğurmaktadır. Çalışmada BOBİ FRS açısından yıllara yaygın inşaat işlerinde hasılatın ve ilgili giderlerin raporlanma zamanı ile muhasebeleştirilmesi değerlendirilmiştir.
All companies except for the ones that are subject to independent audit and have to apply the Turkish Financial Reporting Standards, have started to apply the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS) as of January 1, 2018. With the introduction of BOBI FRS, many changes and innovations have emerged in the existing accounting practices of companies. One of the biggest differences between BOBI FRS and the existing legislation has been the long-term construction contracts. Construction contracting and especially the long-term construction works continbue for more than one year by nature and it is important to report the costs and expenses of these works. This necessitates the recognition of revenue and expenses in profit or loss statements for the periods in which they are incurred. This study evaluated the reporting time and recognition of revenue and relevant expenses in long-term construction works in terms of BOBI FRS.
All companies except for the ones that are subject to independent audit and have to apply the Turkish Financial Reporting Standards, have started to apply the Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS) as of January 1, 2018. With the introduction of BOBI FRS, many changes and innovations have emerged in the existing accounting practices of companies. One of the biggest differences between BOBI FRS and the existing legislation has been the long-term construction contracts. Construction contracting and especially the long-term construction works continbue for more than one year by nature and it is important to report the costs and expenses of these works. This necessitates the recognition of revenue and expenses in profit or loss statements for the periods in which they are incurred. This study evaluated the reporting time and recognition of revenue and relevant expenses in long-term construction works in terms of BOBI FRS.