Günümüzde hızla değişen piyasa koşullarında işlem hacimlerinin yüksek olması finansal araçların bilançolar üzerindeki etkilerini de artırmaktadır. Bununla birlikte finansal araçlar hem işletme içindeki finansal bilgi kullanıcılarını hem de işletme finansal tablolarıyla ilgilenen diğer finansal bilgi kullanıcılarını (devlet, yatırımcılar, kredi kuruluşları) yakından ilgilendirmekte-dir. Çalışmada Uluslararası Muhasebe ve Finansal Raporlama Standartlarının (UMS/UFRS), ülkemizdeki uyarlaması olan Türkiye Muhasebe ve Finansal Rapor-lama Standartları (TMS/TFRS) seti içerisinde TMS 39 Finansal Araçlar: Muhasebeleştirme ve Ölçme Standardı, tamamlanan yeni sürümü ile 1 Ocak 2018 ve sonrası hesap dönemleri için uygulanmak üzere yayımlanan TFRS 9 Finansal Araçlar Standardı ve bağımsız denetime tabi olup TMS/TFRS uygulamayan işletmeler için 1 Ocak 2018’de yürürlüğe giren Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standartlarının (BOBİ FRS) finansal araçlar ile ilgili düzenlemeleri incelenmiştir. Bu doğrultuda çalışma ile standartların karşılaştırılması ve farklı düzenlemelerin örnek uygulamalarla daha iyi anlaşılması amaçlanmıştır.
The high volume of transactions in today’s rapidly changing market conditions also increases the impact of financial instruments on balance sheets. However, financial instruments are closely related to both users of financial information within the enterprise and other users of financial information (government, investors, credit institutions) interested in the financial statements of the enterprise. In the study, the International Accounting and Financial Reporting Standards (UMS/UFRS), which is an adaptation in our country, the Turkish Accounting and Financial Reporting Standards (TMS/TFRS) set TMS 39 Financial Instruments: Accounting and Measurement Standard, the new version completed with the TFRS 9 Financial Instruments Standard, which is published to be applied for 1 January 2018 and subsequent accounting periods, and the independent audit and the regulations of the Financial Reporting Standards (BOBS FRS) for large and medium-sized enterprises that enter into force on 1 January 2018 for enterprises that do not apply TMS/TFRS. In this direction, the study is aimed at comparing standards and better understanding different regulations with example practices.
Nowadays, the high volume of activities in rapidly changing market conditions increases the effects of financial instruments on balance sheets. Nevertheless, financial instruments are closely interest to both the financial information users within the business and other financial information users (government, investors, credit institutions) who are interested in the business financial statements. In the study, International Accounting and Financial Reporting Standards (IAS / IFRS), the adaptation of our country, Turkey Accounting and Financial Reporting Standards (TAS/TFRS) set in TAS 39 Financial Instruments: accounting and measurement standards, complete with new versions as of 1 January 2018 and after periods the TFRS 9 Financial Instruments Standard and Financial Reporting Standards for Large and Medium Sized Enterprises (FRS for LMEs), which entered into force on 1 January 2018 for businesses that do not implement TAS / TFRS, have been reviewed for financial instruments. The aim of this study is to compare the standards and to better understand the different arrangements with the sample applications.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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