Özet:

The presentations of financial information in standardized forms nationally or internationally are realized through financial reporting standards. The increase in the number of countries that issue regulations for the application of the standards increases the compatibility of the accounting standards on a global basis and at the same time it creates a need for new regulations in various issues. The International Financial Reporting Standards for share-based payment transactions which is one of the issues that requires regulations for financial reporting was issued in 2004 to go into effect on 01 January 2005. In Turkey, the “TFRS-2 Share-Based Payment Standards” which was issued in 2006 and which went into effect in the same year defines measurement principles mainly for three types of share-based payment transactions: “equity-settled share-based payment transactions, in which the entity receives goods or services as consideration for equity instruments of the entity (including shares or share options)”, “cash-settled share-based payment transactions, in which the entity acquires goods or services by incurring liabilities to the supplier of those goods or services for amounts that are based on the price (or value) of the entity’s shares or other equity instruments of the entity,” and “transactions in which the entity receives or acquires goods or services and the terms of the arrangement provide either the entity or the supplier of those goods or services with a choice of whether the entity settles the transaction in cash or by issuing equity instruments.” The study explains the measurement of the effect of each share-based transaction in the standard on the financial position of an entity and presents some applications in the accounting.

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