Publication: COVID-19 PANDEMİSİNİN FİNANSAL RAPORLAMAÜZERİNDEKİ ETKİSİ: FİNANSAL DAYANIKLILIK KAPSAMINDADEĞERLENDİRME
Abstract
Dünyada yaşanmış büyük finansal krizlerin ardından, 2019 yılının songünlerinde Çin’in Wuhan kentinde ortaya çıkan ve zamanla tüm dünyayayayılan Covid-19 salgını insan sağlığını tehdit ederken ekonomide de büyükhasarlar oluşturmuştur. Covid-19’un pandemiye dönüşmesiyle belirsizliklerinyoğun olduğu bu dönemde, işletmelere olan finansal etkilerinin nelerolduğunun belirlenmesi önem arz etmektedir. Bu dönemde Covid-19 vefinansal raporlamaya ilişkin çeşitli yayınlar yapılmıştır, ancak bu çalışmadafarklı bir bakış açısı ile öncelikle Covid-19’un finansal raporlama üzerindekietkileri standartlar çerçevesinde incelenmiş ve finansal dayanıklılık boyutuele alınmıştır. Ardından, BIST-100 endeksi, FTSE-100 endeksi ve DAX-30endeksindeki halka açık şirketlerden benzer sektörde faaliyet gösteren onşirket seçilerek, 2020 üçüncü çeyrek finansal raporlarında Covid-19’a ilişkinsunmuş oldukları bilgiler finansal dayanıklılık kapsamında değerlendirilmişve öneriler ile sonlandırılmıştır. Böylece, önümüzdeki dönemde bu türdeçalışma yapılacak diğer şirketlere katkı sağlanması amaçlanmıştır.
Following the great financial crises in the world, the Covid-19 epidemic, which emerged in Wuhan, China in the last days of 2019 and spread all over the world over time, threatened human health and caused great damage to the economy. In this period where uncertainties are intense with the transformation of Covid-19 into a pandemic, it is important to determine what the financial effects on businesses are. During this period, various publications on Covid-19 and financial reporting were made, but in this paper, with a different perspective, the effects of Covid-19 on financial reporting were examined within the framework of standards and the financial resilience dimension was discussed. Then, ten companies operating in a similar sector from publicly traded companies in the BIST-100 index, FTSE-100 index and DAX-30 index were selected, and the information they provided about Covid-19 in the financial reports for the third quarter of 2020 was evaluated within the scope of financial resilience and concluded with recommendations.Thus, it is aimed to contribute to other companies that will do this kind of work in the upcoming period.
Following the great financial crises in the world, the Covid-19 epidemic, which emerged in Wuhan, China in the last days of 2019 and spread all over the world over time, threatened human health and caused great damage to the economy. In this period where uncertainties are intense with the transformation of Covid-19 into a pandemic, it is important to determine what the financial effects on businesses are. During this period, various publications on Covid-19 and financial reporting were made, but in this paper, with a different perspective, the effects of Covid-19 on financial reporting were examined within the framework of standards and the financial resilience dimension was discussed. Then, ten companies operating in a similar sector from publicly traded companies in the BIST-100 index, FTSE-100 index and DAX-30 index were selected, and the information they provided about Covid-19 in the financial reports for the third quarter of 2020 was evaluated within the scope of financial resilience and concluded with recommendations.Thus, it is aimed to contribute to other companies that will do this kind of work in the upcoming period.