Publication: An evaluation of the effectiveness of the international financial reporting standards for smes
Abstract
ÖNSÖZ Küçük ve orta büyüklükteki işletmeler (KOBİ) günümüz ekonomilerinin fazla göz önünde olmayan ancak büyük önem arz eden aktörleridirler. Ekonomin diğer aktörleri gibi globalizasyon sürecinin sonuçlarından etkilenmektedirler. Ancak gerek yapısal, gerekse finansal özellikleri itibari ile KOBİ’ler bu etkilere büyük işletmelerden daha farklı şekillerde maruz kalmaktadırlar. KOBİ’lerin kendilerine has özelliklerinden dolayı alınacak tedbirlerin ve yapılacak düzenlemelerin onların ihtiyaçları çerçevesinde hazırlanması gerekmektedir. Bu çalışmada Uluslararası Muhasebe Standartları Kurulu tarafından oluşturulmakta olan “KOBİ’ler için Uluslararası Muhasebe Standartları”, bu standartların uygulamaya geçirilmesi ve KOBİ’lerin ihtiyaçlarını karşılamadaki yeterlilikleri incelenmiştir. Bu hususlar ele alınırken aynı zamanda KOBİ’lerin genel özellikleri, ülkemizde de uygulanacak olan Basel II ilkeleri, hazırlık aşamasında olan yeni Türk Ticaret Kanunu Tasarısı ve halen Türkiye’de uygulanmakta olan muhasebe ilkeleri de göz önünde bulundurulmuştur.
The effects of the globalization are felt by almost every business entity in the world. Among those entities the Small and Medium-Sized Enterprises are the both the weakest and the most important institutions. As a result there have been considerations for the protection of these delicate entities in the eve of the newly emerging capital environments like the Basel II capital accords. The new Draft IFRS for SMEs is seen as an important commitment for the solution of the problems of the SMEs. Consequently in this work it has been tried to establish an overall opinion about the current problems of the SMEs and built an understanding of how the new IFRS for SMEs will address these problems. While building this awareness, the Turkish statutory accounting practice and ongoing efforts of the new Turkish Trade Law proposal are also considered as important parameters of this new environment for the SMEs.
The effects of the globalization are felt by almost every business entity in the world. Among those entities the Small and Medium-Sized Enterprises are the both the weakest and the most important institutions. As a result there have been considerations for the protection of these delicate entities in the eve of the newly emerging capital environments like the Basel II capital accords. The new Draft IFRS for SMEs is seen as an important commitment for the solution of the problems of the SMEs. Consequently in this work it has been tried to establish an overall opinion about the current problems of the SMEs and built an understanding of how the new IFRS for SMEs will address these problems. While building this awareness, the Turkish statutory accounting practice and ongoing efforts of the new Turkish Trade Law proposal are also considered as important parameters of this new environment for the SMEs.