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Türkiye' deki katılım bankaları mevcut durumda TFRS’ye (Türkiye Finansal Raporlama Standartları) ve BDDK (Bankacılık Düzenleme ve Denetleme Kurumu) düzenlemelerine uygun finansal tablolar hazırlayarak denetimden geçtikten sonra bu raporları üç ayda bir KAP (Kamu Aydınlatma Platformu) sistemi ile kamuoyuna açıklamaktadırlar. Ana ortakları yurtdışında olan bazı katılım bankaları da bu TFRS’ye uygun finansal tablolara ilave olarak IFRS’ye (Uluslararası Finansal Raporlama Standartları) uygun tabloları da altı ayda bir hazırlayarak kendi internet sitelerinde yayınlamaktadırlar ve ana ortaklarına göndermektedirler. Yapılan her iki uygulama diğer geleneksel faizli bankalar tarafından da bu şekilde yapılmaktadır. TFRS standartlarının IFRS standartlarından temelde farkı yoktur. TFRS standartları Türkiye yerel mevzuatı ve BDDK düzenlemeleri, yönetmelikleri çerçevesinde KGK tarafından Türkçeye çevrilerek hazırlanmış standartlardır. IFRS ve TFRS standartları İslami bankaların ya da ülkemizde kullanılan adı ile katılım bankalarının ürün ve muhasebe özelliklerine göre hazırlanmış standartlar değildir. Bu makalede Türkiye’deki Katılım Bankalarının bu iki değişik raporlama yöntemine ilave olarak AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) muhasebe standartlarına uygun en az yılda bir kez Finansal tablolar ve dipnotlarını hazırlamaları ve bu raporları bağımsız denetimden geçtikten sonra KAP’ta duyurarak kamuoyu ile paylaşmaları önerilmektedir.
The participating banks in Turkey have prepared financial statements in accordance with the provisions of the TFRS (Turkey Financial Reporting Standards) and BDDK (Banking Regulatory and Supervisory Authority) in the current situation, and after passing the audit, these reports are disclosed to the public with a CAP (Public Lighting Platform) system every three months. Some participating banks with their main partners abroad, in addition to the financial statements in accordance with the IFRS (International Financial Reporting Standards) and the IFRS (International Financial Reporting Standards) in accordance with the IFRS (International Financial Reporting Standards) in accordance with the IFRS (International Financial Reporting Standards) in accordance with the IFRS (International Financial Reporting Standards) in accordance with the IFRS (International Financial Reporting Standards) in accordance with the IFRS (International Financial Reporting Standards) in accordance with the IFRS (International Financial Reporting Standards) in accordance with the IFRS (International Financial Reporting Standards) in accordance with the IFRS. Both applications are done in this way by other traditional interest rate banks. There is no difference between the IFRS and the IFRS. The TFRS standards are the local legislation of Turkey and the BDDK regulations are the standards prepared by the KGK translating into Turkey within the framework of the regulations. IFRSs and TFRSs are not standards prepared according to the product and accounting characteristics of the Islamic banks or the names used in our country and the participating banks. In this article it is recommended that participating banks in Turkey, in addition to these two different reporting methods, prepare financial statements and notes once a year in accordance with the accounting standards of the AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions) and share these reports with the public by announcing them in the CAP after having passed independent audit.
In Turkey, participation banks (Islamic Banks) prepare financial statements in compliance with TFRS (Turkish Financial Reporting Standards) and BRSA (Banking Regulation and Supervision Agency) regulations and they publish it in PDP (Public Disclosure Platform) on a quarterly basis after independent audit process. In addition to this TFRS complied financial statements, some participation banks, having their main shareholder abroad, prepare financial statements in compliance with IFRS (International Financial reporting Standards), publish it in their web sites and send it to their main shareholders in every sixth month. Both of these reporting methods are applied similarly by other conventional banks also. TFRS are not so different from IFRS. TFRS are prepared by KGK (Public Oversight, Accounting and Auditing Standards Authority) by translating into Turkish taking into consideration the local regulations and BRSA regulations. The features of Islamic products and characteristics of accounting for Islamic financial institutions are not taken into consideration while TFRS and IFRS are prepared. By this article, it is proposed that participation banks in Turkey, in addition to these two types of reporting, should prepare financial statements and disclosures in compliance with AAOIFI accounting standards at least once in a year. They should also share it publicly by publishing these reports in PDP after independent audit process.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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