Publication: Basel iki kriterlerinin finansal analiz açısından kobi'lere etkisinin incelenmesi
Abstract
Basel I, Basel II, Finansal Analiz,KOBİ ÖZET BASEL İKİ KRİTERLERİNİN FİNANSAL ANALİZ AÇISINDAN KOBİ’LERE ETKİSİNİN İNCELENMESİ 1970'li yıllarda sabit kur sisteminin terk edilmesi ve 1974 yılında yaşanan petrol krizi sonucunda, uluslararası döviz ve bankacılık piyasalarında büyük dalgalanmalar yaratan sorunlara ortak bir çözüm bulmak amacıyla, 1974 yılı sonunda İsviçre'nin Basel kentinde Basel Komitesi kurulmuştur.Bu komite ilk olarak Basel I ile sadece bankaları düzenlemiştir.Daha sonra bu düzenlemenin yetersiz kalması ile Basel II ile hem bankaları hem de bankadan kredi kullanan kişi,kurum ve kuruluşları düzenlemiştir.Bu şekilde düzenleme ile Basel I’de ki eksiklikler Basel II ile giderilmiştir. Türkiye’de ise Basel II; Türk Ticaret kanunu, Türkiye Muhasebe Standartları ile düzenlenmiştir.Bu düzenlemeler ile başta KOBİ’ler olmakla birlikte tüm işletmeler Türkiye Muhasebe Standartları Kurulunun getireceği bütün düzenlemelere istisnasız tam uyum sağlan¬masını öngörülmüştür. Basel I, Basel II, Financial Analysis, SME
RESEARCHİNG OF CRİTİCS OF BASEL TWO FROM THE PERSPECTİVE OF FİNANCİAL ANALYSİS TO THE EFFECT OF SME Because of an emerging petrol crisis in 1974 and a cancellation of fixed rate currency in 1970s, The Basel Commitee was founded to find common solution for those problems which create huge problems at international cuurency and banking system in the city of Basel, Switzerland in 1974. First of all, this commitee just regulated to banks by Basel I, after that because of insufficiency of the regulation; both of banks and people,institutions who used credy are arranged by Basel II. Hereby, deficiencies of Basel I is completed in Basel II. Basel II is arranged by Turk Trade Law and Norms of Turk Accounting. All kinds of businesses and Small and Medium Seized Enterprises especially have to accomodate and adopt to all arrangements and rules of the Assembly of Turkey Accounting Standard.
RESEARCHİNG OF CRİTİCS OF BASEL TWO FROM THE PERSPECTİVE OF FİNANCİAL ANALYSİS TO THE EFFECT OF SME Because of an emerging petrol crisis in 1974 and a cancellation of fixed rate currency in 1970s, The Basel Commitee was founded to find common solution for those problems which create huge problems at international cuurency and banking system in the city of Basel, Switzerland in 1974. First of all, this commitee just regulated to banks by Basel I, after that because of insufficiency of the regulation; both of banks and people,institutions who used credy are arranged by Basel II. Hereby, deficiencies of Basel I is completed in Basel II. Basel II is arranged by Turk Trade Law and Norms of Turk Accounting. All kinds of businesses and Small and Medium Seized Enterprises especially have to accomodate and adopt to all arrangements and rules of the Assembly of Turkey Accounting Standard.