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Ulusal ve uluslararası sermaye hareketlerinin gelişme göstererek büyümesi ve ülke ekonomileri arasındaki hareketlilik ve bağımlılığın artması finansal piyasalarda bazı düzenlemelerin” hayata geçirilmesini sağlamıştır. Bu düzenlemelerden”işletmelerin finansal raporlama anlayışına etki eden en büyük değişimlerden birisi de muhasebe standartları alanında gerçekleşmiştir. Bu çalışmada muhasebe standartlarının tarihsel gelişim süreci ortaya konularak standartların oluşturulmasında yer alan kurum ve kuruluşların etkileri sistematik olarak incelenmiştir. Çalışmada Uluslararası Finansal Raporlama Standartları (UFRS) başta olmak üzere yerel finansal raporlama standartlarından KOBİ TFRS, Yerel Finansal Raporlama Çerçevesi Taslağı (YFRÇ), Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) ve Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı (KÜMİ FRS) temel hatlarıyla ele alınmıştır.
The growth of national and international capital movements and the increase in mobility and dependence among the economies have enabled some regulations to be implemented in financial markets. The biggest change that affected the financial reporting approach of the enterprises was realized in the field of accounting standards. This study examines the historical development process of accounting standards and the effects of institutions and organizations involved in the establishment of standards systematically. This study outlines especially International Financial Reporting Standards (IFRS) and TFRS for SMEs, Local Financial Reporting Framework Draft (YFRC), Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS) and Financial Reporting Standard for Small and Micro-Sized Enterprises (KUMI FRS).
The growth of national and international capital movements and the increase in the mobility and dependence among the economies have enabled some regulations to be implemented in financial markets. The biggest change that affected the financial reporting approach of the enterprises was realized in the field of accounting standards. This study examines the historical development process of accounting standards and the effects of institutions and organizations involved in the establishment of standards systematically. This study outlines especially International Financial Reporting Standards (IFRS) and TFRS for SMEs, Local Financial Reporting Framework Draft (YFRC), Financial Reporting Standard for Large and Medium Sized Enterprises (BOBI FRS) and Financial Reporting Standard for Small and Micro Sized Enterprises (KUMI FRS).
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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