Abstract:

Registering financial statements in different electronic formats, such as Word, PDF, Excel, HTML, makes it difficult for financial table users to work. Therefore, an extended Business Reporting Language (XBRL) has been created in financial reporting with the aim of developing a standard language. With XBRL, taxonomy creates the financial data and thus makes it easier to compare, reuse, share and analyze the financial data. In many countries, steps have been taken for the creation and development of financial reporting taxonomies. In our country, with the regulation made by the Public Supervision Accounting and Audit Standards Board, the enterprises that are traded in Borsa Istanbul, from the third quarter of 2016 have begun to upload their financial statements to the Public Lighting Platform in accordance with TMS Taksonomy. The aim of this study is to identify the views of reporting according to accounting standards in Turkey on the 2016 TMS Taxonomy. For this purpose, a survey form consisting of twenty-four questions was created and this form was sent to the employees of the accounting department of 526 that are traded in Borsa Istanbul by e-mail. The reliability of the survey was tested by the Cronbach ratio, and the reliability ratio was determined at 0.922 . While the majority of the researchers say that the XBRL application is necessary, about half of the 2016 TMS Taksonomies are uncertain about the ability to enter data.

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