Publication: Hasılat ve stokların BOBİ̇ FRS, KÜMİ FRS, TFRS, US GAAP Ve TDHP Uyarınca incelenmesi̇ ve farklılıklarının fi̇nansal tablolara etki̇leri̇
Abstract
Küreselleşmenin etkisiyle uluslararası ticaret kolaylaşmıştır. Uluslararası düzeyde kolaylaşan ticaret ortamı işletmelerin; karlılıklarını artırmak, risklerini dağıtmak ve diğer işletmelerin yönetimine katılmak gibi nedenlerle sermaye yatırımlarında bulunmalarına neden olmuştur. Bu durum finansal raporlamanın önemini arttırmıştır. Bu artan önem doğrultusunda finansal raporlama standartları ortaya çıkmıştır. Muhasebe standartları, işletmeyi ilgilendiren olay ve işlemlerin hangi değerle kaydedilip, nasıl sınıflandırılacağını ve nasıl sunulacağını belirleyen kurallar bütünüdür. 2000’li yılların başında yaşanan Enron, WorldCom vb. muhasebe skandalları, ilke bazlı muhasebe karşısında kural bazlı muhasebe standartlarının eleştirilmesine yol açmıştır. Bu çalışma, BOBİ FRS, KÜMİ FRS, TFRS, US Gaap ve TDHP kapsamında stokları oluşturan maliyet unsurlarının, stok değerleme yöntemlerinin, stoklarda meydana gelebilecek değer düşüklüklerinin kayıtlara alınmasının, maliyet yöntemlerinin ve hasılatı oluşturan gelir unsurlarının, ölçüm yöntemlerinin, sunum yöntemlerinin farklı olması durumunda işletmelerin finansal tablolarına etkilerinin incelenmesi amacıyla yapılmıştır
International trade has become easier with the effect of globalization. The trade environment, which is facilitated at the international level, allows businesses to; It has caused them to make capital investments for reasons such as increasing their profitability, distributing their risks and participating in the management of other businesses. This situation has increased the importance of financial reporting. In line with this increasing importance, financial reporting standards have emerged. Accounting standards are a set of rules that determine the value of the events and transactions that concern the business, how they will be recorded, how they will be classified and how they will be presented. In the early 2000s, Enron, WorldCom etc. accounting scandals have led to criticism of rules-based accounting standards versus principles-based accounting. In this study, in case the cost elements that make up the inventories, inventory valuation methods, recording the depreciation that may occur in the inventories, cost methods and income elements that make up the revenue, measurement methods and presentation methods are different within the scope of BOBI FRS, KÜMİ FRS, TFRS, US Gaap and Turkish Gaap, was conducted to examine the effects on the financial statements.
International trade has become easier with the effect of globalization. The trade environment, which is facilitated at the international level, allows businesses to; It has caused them to make capital investments for reasons such as increasing their profitability, distributing their risks and participating in the management of other businesses. This situation has increased the importance of financial reporting. In line with this increasing importance, financial reporting standards have emerged. Accounting standards are a set of rules that determine the value of the events and transactions that concern the business, how they will be recorded, how they will be classified and how they will be presented. In the early 2000s, Enron, WorldCom etc. accounting scandals have led to criticism of rules-based accounting standards versus principles-based accounting. In this study, in case the cost elements that make up the inventories, inventory valuation methods, recording the depreciation that may occur in the inventories, cost methods and income elements that make up the revenue, measurement methods and presentation methods are different within the scope of BOBI FRS, KÜMİ FRS, TFRS, US Gaap and Turkish Gaap, was conducted to examine the effects on the financial statements.