Citation Number
2
Views
54
Downloands
11
Mali tabloların ihtiyaca uygun, karşılaştırılabilir ve güvenilir bir şekilde hazırlanması ve raporlamada dil birliğinin sağlanmasında finansal raporlama standartları daha önemli hale getirmiştir. Başta Avrupa ülkeleri olmak üzere birçok ülkede Uluslararası Finansal Raporlama Standartları (UFRS) seti ve yerel finansal raporlama standartları kullanılmaktadır. Bu doğrultuda, Türkiye’de bağımsız denetime tabi işletmelerden, Türkiye Finansal Raporlama Standartları’nı (TFRS) uygulamayanlar için yerel bir finansal raporlama seti ihtiyacı ortaya çıkmıştır. Bu amaçla, 29 Temmuz 2017 tarihinde 30138 Sayılı Tebliğ ile Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Seti (BOBİ FRS) yayınlanmış ve 1 Ocak 2018’de yürürlüğe girmiştir. Bu çalışmanın temel amacı, BOBİ FRS’nin gelişim sürecini ele alarak muhasebe uygulayıcılarının BOBİ FRS hakkındaki görüş ve düşüncelerini tespit etmektir. Bu kapsamda literatürden yararlanılarak anket formu oluşturulmuş ve 283 adet geçerli örneklem sayısına ulaşılmıştır. Araştırmada kullanılan anket 2 bölümden oluşmaktadır. Birinci bölümde muhasebe uygulayıcılarının BOBİ FRS’ye yönelik görüş ve düşüncelerini ölçmek için katılımcılara 30 tane 5’li likert tipi ifade sorusu yöneltilmiştir. Anketin ikinci bölümünde ise demografik sorular ve BOBİ FRS’ye yönelik 7 tane genel soru yer almaktadır.
Financial reporting standards have become more important in preparing, comparable and reliable financial statements according to the needs and ensuring language unity in reporting. In many countries, mainly in Europe, the set of International Financial Reporting Standards (UFRSs) and local financial reporting standards are used. In this regard, it has emerged the need for a local financial reporting set for those who do not apply the Turkish Financial Reporting Standards (TFRS) from independent supervisory enterprises in Turkey. For this purpose, the Financial Reporting Set for Large and Medium-Sized Enterprises (BOBI FRS) was published on 29 July 2017 with Notification No. 30138 and entered into force on 1 January 2018. The main objective of this study is to identify the views and opinions of accountants about BOBI FRS by addressing the development process of BOBI FRS. In this context, a survey form was created using the literature and the number of current samples was reached to 283. The survey is made up of 2 sections. In the first section, the participants were addressed 30 of 5 likert type expression questions to measure accounting practitioners’ opinions and opinions about BOBI FRS. The second part of the survey includes demographic questions and seven general questions for BOBI FRS.
Financial reporting standards have become more important in the preparation of financial statements in a convenient, comparable and reliable manner and in ensuring language unity in reporting. In many countries, especially in European countries, the International Financial Reporting Standards (IFRS) set and local financial reporting standards are used. In this regard, the need for local financial reporting standards has emerged for the companies that are subject to independent audit but not apply Turkish Financial Reporting Standards (IFRS) in Turkey. For this purpose, the Financial Reporting Standard for Large and Medium Size Enterprises (BOBI FRS) was published on 29 July 2017 with the Communiqué No: 30138 and entered into force on 1 January 2018. The main purpose of this study is to examine the historical background of BOBI FRS and to determine the opinions of accounting educators and practitioners about the BOBI FRS. In this context, we prepare a questionnaire by reviewing the literature and reach to 283 valid samples. The questionnaire consists of two parts. In the first part, 30 (5-point Likert-type) questions were asked to the participants in order to measure the opinions and thoughts of accounting educators and practitioners about BOBI FRS. In the second part of the questionnaire, there are demographic questions and 7 general questions about BOBI FRS.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
Article Detail 
Citation Owners
Similar Articles
Download PDF
Journal Information
Listen Paper
Print This Page
Share
Mendeley
