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Küreselleşme ile birlikte ticari işlem sayılarının artması Dünya’da ortak bir finansal raporlama dilinin gerekliliğini ortaya çıkarmıştır. Uluslararası Finansal Raporlama Standartları (IFRS) bu ihtiyaç üzerine ortaya çıkmıştır. Benzer şekilde diğer ortak bir dil ve standart ihtiyacı da İslami Finansal Kurumlar için Muhasebe ve Denetim Standartları Organizasyonu (AAOIFI) için gerekli olmuştur. Zira Müslümanlar, dünya üzerinde azımsanmayacak bir nüfusa sahiptir. Müslüman ülkelerin finansal faaliyetlerini dini kurallara göre yapma gereksinimleri en tabii haklarıdır. Bu hakkın somut bir sonucu olarak ve bir ihtiyaç üzerine ortaya çıkan AAOIFI de bu anlamda finansal işlemlerin dini kurallar gereği yapılmasına olanak tanımıştır. Bu çalışmanın amacı, bu iki standardın birbirleriyle karşılaştırılması, benzerlik ve farklılıklarının ortaya konulmasıdır. Kavramsal çerçeve, kiralamalar, fon kullandırma, ortaklıklar ve inşaat sözleşmeleri standartlarının karşılıklı incelenmesi amaçlanmıştır. Bu amaç doğrultusunda kavramsal bir inceleme yapılarak, Türkiye özelinde Dünya’daki uygulamalara yer verilmiştir.
The increase in the number of trade transactions with globalization has revealed the need for a common financial reporting language in the world. The International Financial Reporting Standards (IFRSs) are based on this need. Similarly, another common language and standard needs have also been necessary for the Organization of Accounting and Audit Standards (AAOIFI) for Islamic Financial Institutions. Muslims have a population that will not be reduced to the world. The Muslim countries require their financial activities in accordance with religious rules. As a concrete result of this right and the AAOIFI, which arises on a need, has also allowed the financial transactions to be carried out in this sense according to religious rules. The aim of this study is to compare these two standards with each other, to reveal their similarities and differences. The concept framework, leases, funding, partnerships and construction contracts are aimed at mutual examination of standards. With this purpose, a conceptual examination has been carried out, specifically in Turkey, the practices in the world.
The increase in the number of commercial transactions with the globalization has revealed the necessity of a common financial reporting language in the World. The International Financial Reporting Standards (IFRS) have been introduced on this need. Similarly, the need for another common language and Standard has also been required for accounting and Auditing Standards (AAOIFI) for Islamic Financial Institutions. Because Muslims have a considerable population in the world. Muslim countries have the most natural right to carry out financial activities of with religious rules. As a result of this right and upon a need, the AAOIFI also allowed financial transactions to be carried out in accordance with religious rules. The aim of this study is to compare these two standards and to reveal their similarities and differences, the conceptual framework, leases, fund utilization, partnerships and construction contracts are aimed at mutual examination of the standards.In line with this objective by making a conceptual study, Turkey is given to private practice in the world.
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