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BOBİ FRS Karşılıklar Standardı ve Uygulaması
2019
Journal:  
IBAD Sosyal Bilimler Dergisi
Author:  
DOI:  
10.21733/ibad.613746
Abstract:

Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS), 29 Temmuz 2017 tarihli ve 30138 Sayılı Mükerrer Resmi Gazete’de yayımlanmıştır. Bu standart, bağımsız denetime tâbi olup tam set Türkiye Muhasebe Standartlarını (TMS) uygulamayan işletmelerin 1 Ocak 2018’den itibaren uygulayacakları finansal raporlama çerçevesi olma özelliğini taşımaktadır. Kamu Gözetimi Kurumu (KGK), TMS uygulama kapsamını genel olarak Kamu Yararını İlgilendiren Kuruluş (KAYİK)’lerle sınırlandırmıştır. KAYİK’ler dışında kalan ve TMS uygulamayan işletmelerin finansal tablolarında uygulayacakları raporlama çerçevesi daha önce Muhasebe Sistemi Uygulama Genel Tebliği (MSUGT) ve ilave bir tebliğ ile KGK tarafından belirlenmiştir. Ancak uygulama eksikliklerinin giderilmesi ve finansal tabloların karşılaştırılabilir, gerçeğe ve ihtiyaca uygun sunumunun sağlanması amacıyla BOBİ FRS hazırlanmıştır. Bu çalışmada, BOBİ FRS Bölüm 19’da yer alan karşılıklara ilişkin ilkeler detaylı bir şekilde ele alınmıştır.

Keywords:

BOBI FRS Compensation Standard and Application
2019
Journal:  
IBAD Sosyal Bilimler Dergisi
Author:  
DOI:  
10.21733/ibad.613746
Abstract:

The Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS) was published on July 29, 2017 and in the Official Gazette of Mükerrer No. 30138. This standard follows independent audit and has the characteristic of being the financial reporting framework for that do not apply the full set of Turkish Accounting Standards (TMS) from 1 January 2018. The Public Supervisory Authority (KGK) has limited the scope of the application of TMS to the General Public Benefit Organization (KAYIK). The reporting framework to be applied to the financial statements of enterprises other than the KAYIKs and not implementing TMS has been previously determined by the Accounting System Application General Notice (MSUGT) and with an additional communication by the KGK. But the BOBI FRS was prepared for the purposes of removing the lack of application and providing comparable, real and necessary presentation of the financial statements. In this study, the BOBI FRS Chapter 19 principles relating to remunerations were detailed.

Keywords:

Bobi̇ Frs Provisions Standard and Application
2019
Journal:  
IBAD Sosyal Bilimler Dergisi
Author:  
DOI:  
10.21733/ibad.613746
Abstract:

The Financial Reporting Standard for Large and Medium Sized Enterprises (BOBI FRS) was published in the Official Gazette No. 30138 dated 29 July 2017. This standard is subject to the full set of independent auditing Turkey Accounting Standards (TAS) practice of business carries the distinction of being the financial reporting framework to be applied from January 1, 2018. This standard, which is subject to the full set of independent auditing Turkey Accounting Standards (TAS) practice of business, carries the distinction of being the financial reporting framework to be applied from January 1, 2018. The Public Oversight Authority (POA) has limited the scope of the TAS to public interest organizations (PIEs) in general. The reporting framework that will be applied to the financial statements of entities other than PIEs that do not apply TAS has been determined by the POA by the General Communiqué on Accounting System Implementation (MSUGT) and an additional communiqué. However, BOBİ FRS has been prepared in order to eliminate the implementation deficiencies and to provide comparable, real and appropriate presentation of the financial statements. In this study, the principles regarding the provisions in Section 19 of the SME FRS are discussed in detail.

Keywords:

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IBAD Sosyal Bilimler Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

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Article : 583
Cite : 2.960
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IBAD Sosyal Bilimler Dergisi