İflas Ertelemesinde Ticari Alacak Karşılığı Ayırmanın Finansal Raporlama Stanadrtları Açısından Değerlendirilmesi

İflas erteleme kavramı, borca batık durumda olan bir sermaye şirketi ya da kooperatifinin belli mevzuat kuralları çerçevesinde iflastan kurtulmayı hedefleyen bir düzenleme olarak tanımlanmaktadır. Ekonomik anlamda likidite güçlüğü çeken firmaların, mevcut faaliyet kârlılığının düşük olması nedeniyle, iflas ertelemesinde iyileştirme projesine ilişkin işleyen teşebbüs değerleri sorgulanabilmektedir. Bu çalışmada, iflas ertelemesinde ticari alacak karşılığı ayırmanın finansal raporlama standartları bağlamında değerlendirilmesine yer verilmiştir. Ticari alacaklara karşılık ayrılması, gerek vergi kanunlarında ve gerekse de finansal raporlama standartları kapsamında ihtiyari olduğu sonucuna varılabilir.

Evaluation of Account Receivables from the Suspension of Bankruptcy of Financial Reporting Standards

The concept of suspension of bankruptcy is defined as an arrangement aimed at protecting a capital company or a cooperative that is a sinking state in a framework of certain regulatory rules. Firms facing economic liquidity distress have questionable going concern value due to low current operating profitability to recover Project in the suspension of bankruptcy. In this study, it has been evaluated to determine the provision for trade receivables on bankruptcy in the context of financial reporting standards. The findings show that provision for trade receivables can be resulted in reserve in both tax laws and financial reporting standards.

Kaynakça

Mali Borçlar 250.000 000.000 000 000 000.000 000.000 000.000 000 000 250.000 950.000 VADELİ YABANCI 500.000 500.000 Kaydı 12.2015 000.000 850.000 850.000 000.000 500.000 000 550.000 700.000

Ancak kefalet borçlarının, kefil yönünden risk teşkil edip etmediği değerlendirilmeden, kefil olan ve iflas erteleme talebinde bulunan Şirket lehine yorumlanarak doğrudan dikkate alınması, bir takım haksız kazanımlara da sebebiyet verebilecektir. Bu nedenle asıl borçlu konumundaki Şirketin ve varsa başkaca teminat verenlerin de mali durumlarının incelenmesi ve kefalete konu borçları ödeme güçlerinin değerlendirme kapsamına alınması gerekmektedir. Ancak, Yargıtay’ın 23. H.D.’nin /3289 E., 2015/7 K. ve12/01/2015 Tarihli İlamı da şu şekildedir; “Davacı Servus Bilgisayar

Fundamentals International Financial Reporting Standards, New Jersey: John Wiley & Sons, Inc. Balcaen, S., Manigart, S., Buyze, J., and Hubert Ooghe, H. (2012), Firm exit after distress: differentiating between bankruptcy, voluntary liquidation and M&A, Small Bus Econ 39, 949

Biddle, GC; Kim, JB; Ma, L; and Song, FM (2011), Accounting conservatism and bankruptcy risk

The 2011 Financial Accounting and Reporting Section Midyear Meeting by the American

Accounting Association (AAA), Tampa, FL., 27-29 Jan 2011, available at: http://ssrn.com/abstract=1621272.

Çağlar, Ozan (2011), Banklarca Kredilerin ve Diğer Alacakların Niteliklerinin Belirlenmesi ve Bunlar

İçin Ayrılan Karşılıklar: TMS Hükümler ve BDDK Tebliği, Mali Çözüm Dergisi, Temmuz- Ağustos 2011; 273-286.

Camacho-Minano, M.M., and Campa, D. (2014), Integrity of financial information as a determinant of the outcome of a bankruptcy procedure, International Review of Law and Economics 37, 76

Christian, Dieter and Lüdenbach, Norbert (2013), Wiley IFRS Essentials, West Sussex: John Wiley & Sons Ltd.

Cornelli, F., and L. Felli, (1997), Ex-ante efficiency of bankruptcy procedures, European Economic Review 41, 475-485.

Englard, Baruch (2007), Schaum's Outline of Intermediate Accounting I, Second Edition (Schaum's Outlines), New York: McGraw-Hill Companies Inc.

Fettahoğlu, Abdurrahman (2008), İşletme Finansmanı, İzmit: Kayhan Matbaacılık Sanayi Ticaret Limited.

Gibson, Charles H. (2011), Financial Reporting and Analysis: Using Financial Accounting

Information, Mason: South-Western College Publication. Greuning, Hennie van, Scoot, D., and Terblanche, S. (2011), International Financial Reporting

Standards: A Practical Guide, Sixth Edition, Washington: The International Bank for Reconstruction and Development Publisher. Gutierrez, Carlos, L., Olmo, B.T., and Azofra, Sergio S. (2012), Firms’ performance under different bankruptcy systems: a Europe–USA empirical analysis, Accounting and Finance 52, 849-872.

Kieso, Donald E., Weygandt, J.J., and Warfield, Terry D. (2013), Intermediate Accounting, New

Jersey: John Wiley & Sons, Inc. Lavi, Mohan R. (2016), The impact of IFRS on industry, West Sussex: John Wiley & Sons Ltd.

Marshall, David, McManus, W., and Viele, D. (2014), Accounting: What the Numbers Mean, 10th

Edition, New York: The McGraw-Hill Companies, Inc. Needles, Belverd E., Powers, M., and Crosson, Susan V. (2011), Principles of Accounting, 11th

Edition, Mason: South-Western, Cengage Learning. Nikolai, Loren A., Bazley, John D., and Jones, Jefferson P. (2010), Intermediate Accounting, 11th

Edition, Mason: South-Western, Cengage Learning. Selcik, Tarık (2014), ;İflas Ertelemesi Durumunda Ticari Alacaklara Karşılık Ayırılır mı?, Mali

Çözüm Dergisi, Mart-Nisan 2014; 85-102.

Spiceland, J. David, Sepe, J., and Nelson, Mark W. (2013), Intermediate Accounting, Seventh

Edition, New York: McGraw Hill Companies, Inc. Steele, Stacey (2014), The Collapse of Lehman Brothers and Derivative Disputes: The Relevance of

Bankruptcy Cultures to Roles for Courts and Attitudes of Judges, Banking and Finance: Perspectives on Law and Regulation, 51-84. Stice, Earl, Stice, James, and Diamond M.A. (2001), Financial Accounting, Reporting and Analysis

Mason: South-Western College. Sürmen, Yusuf (2011), Muhasebe-2, Trabzon: Celepler Matbaacılık.

Tinoco, Mario H., and Wilson, N. (2013),
Financial distress and bankruptcy prediction among listed companies using accounting, market and macroeconomic variables, International Review of

Financial Analysis 30, 394-419. Warren, Carl S., Reeve, J.M., and Duchac, J. (2014), Financial and Managerial Accounting, Mason

South-Western, Cengage Learning. Weetman, Pauline (2013a), Financial accounting: an introduction, Sixth Edition, Harlow: Pearson Education Ltd.

Weetman, Pauline (2013b), Financial and Management Accounting: An introduction, Sixth Edition

Harlow: Pearson Education Ltd. Weygandt, Jerry J., Kimmel, Paul D. , and Kieso, Donal E. (2014), Financial Accounting, Ninth

Edition, New York: McGraw Hill Companies, Inc.