Finansal raporlama için standartlaştırma çalışmaları son yıllarda küresel düzeyde büyük önem kazanmaya başlamıştır. Bu doğrultuda, 2013/34 Sayılı AB Direktifinde yer alan “önce küçükleri düşün” yaklaşımının bir sonucu olarak İngiltere’de orta ölçekli işletmeler için FRS 102 ve mikro işletmeler için FRS 105 standartları yayımlanmıştır. Bu standartlar, finansal raporların standartlaştırılması konusunda UMS/UFRS’yi takiben atılmış en önemli adımlar olarak değerlendirilebilir. Türkiye’de de Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından FRS 102 referans alınarak Büyük ve Orta Ölçekli İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS) hazırlanmış ve 29.07.2017 tarihinde Resmî Gazete’de yayımlanarak yürürlüğe girmiştir. 2019 yılında ise yine KGK tarafından FRS 105 standardı referans alınarak Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı (KÜMİ FRS) taslak olarak yayımlanarak kamuoyu görüşüne açılmıştır. Bu çalışmada, 2021 yılında yürürlüğe girmesi planlanan KÜMİ FRS’nin temel konularda BOBİ FRS ve TMS/TFRS setlerinden farklılaştığı yönlerin açıklanması amaçlanmıştır. Bu amaç doğrultusunda KÜMİ FRS seti taslağının BOBİ FRS setindeki karşılığı olan bölümlerle ve TMS/TFRS setindeki karşılığı olan standartlarla karşılaştırması yapılmış ve böylece uygulayıcılara rehberlik sağlayacak bir çerçeve sunulmuştur. Çalışmanın sonucunda henüz taslak olarak sunulan KÜMİ FRS setinin yürürlüğe girmesi ile birlikte, Türkiye’deki finansal raporlamanın standartlaşma yönünde nasıl bir ilerleme kaydettiği değerlendirilmiştir.
Standardization work for financial reporting has begun to gain great importance globally in recent years. In this regard, as a result of the "think small first" approach in the EU Directive 2013/34 in the UK, the FRS 102 for medium-sized enterprises and the FRS 105 for micro enterprises have been published. These standards can be considered as important steps taken following the UMS/UFRS in the standardization of financial statements. In Turkey, the Public Supervision Accounting and Audit Standards Board (KGK) has prepared the Financial Reporting Standard (BOBI FRS) for large and medium-sized enterprises with FRS 102 reference and has entered into force by publishing it in the Official Gazette on 29.07.2017. In 2019, KGK was referring to the FRS 105 standard and published as a draft Financial Reporting Standard for Small and Micro Enterprises (KÜMİ FRS). In this study, it is intended to explain the aspects in which the KÜMİ FRS, which is planned to enter into force in 2021, differentiates from the BOBİ FRS and TMS/TFRS sets in the core subjects. For this purpose, a framework was compared with the parts that are corresponding to the BOBI FRS set and the standards that are corresponding to the TMS/TFRS set, and therefore a framework was presented to the implementers to provide guidance. As a result of the study; with the entry into force of the KÜMİ FRS set presented as a draft, it was assessed how progress in the direction of standardization of financial reporting in Turkey was recorded.
Standardization in financial reporting has become more important at global level in recent years. Thus, as a result of “think small first” approach in the EU Directive 2013/34, FRS 102 for medium-sized enterprises and FRS 105 for micro-enterprises were published in UK. These standards can be considered as the most important steps taken in order to standardize financial reports following IAS / IFRS. Public Oversight Accounting and Auditing Standards Board has prepared "Financial Reporting Standard for Large and Medium Size Enterprises (BOBI FRS)" with reference to the FRS 102 and it entered into force on 07.29.2017 in the Official Gazette. In 2019, the Financial Reporting Standard for Small Micro Enterprises (KUMİ FRS) was published as a draft with reference to the FRS 105 standard and opened to public opinion. The purpose of this study is to explain the differences between KUMI FRS, BOBI FRS and TAS/TFRS. In order to provide a framework for accounting practitioners, the draft KUMI FRS set was compared with the corresponding chapters in the BOBI FRS set and the corresponding standards in the TMAS / TFRS set. We also discussed how KUMI FRS might effect the standardization in financial reporting.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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