Özet:

The TMS 11 Construction Contracts and the TMS 18 Construction Standards, which have not provided sufficient guidance on accounting of the facility, have been replaced by the TFRS 15 Customer Contracts, which have entered into force from 1 January 2018. In this study, the transition to TFRS 15, which has drawn a new framework on accounting of profits with the five-step model, has studied the effects on the financial statements of companies in the BIST 100 index. To determine the impact of the transition to TFRS 15, the contents of the financial statements and notes of the end of the 2018 year, which is the transition year, have been analyzed. The percentage changes in the penes affected by the transition of 16 that have provided the necessary financial data for the implementation of TFRS 15 (pre and after TFRS 15) have been calculated and related (dependent) samples have been tested to determine whether such changes are statistically meaningful. According to the research findings, the positive effects of TFRS 15 on assets and profitability are most evident in the technology and transportation, communications and storage sectors, and the negative effects on profitability are also seen on a holding due to investments assessed by the self-source method. However, the transition to the new revenue standard has no statistically significant impact on any financial tables.

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