Murat KARAHAN, Medet İĞDE, Dilek ÖZBEZEK

Uluslararası Finansal Raporlama Standartlarının KOBİ’ler Açısından Değerlendirilmesi – Türkiye Uygulaması

Ulusal düzeydeki muhasebe uygulamaları ile uluslararası uygulamalar arasındaki farklılıklar, finansal bilginin karşılaştırılmasını zorlaştırmakta, fon toplanması sürecinde engel oluşturmakta, uluslararası işletme alım-satımı ve birleşmelerinde zorluklar yaşanması gibi sorunlara neden olmaktadır. Bu tür sorunların ortadan kaldırılması, farklı muhasebe uygulamalarının uyumlu hale getirilmesi ve uluslararası düzeyde aynı muhasebe standartlarının uygulanmasını sağlamak amacıyla Uluslararası Muhasebe Standartları Kurulu (IASB) tarafından Uluslararası Finansal Raporlama Standartları (UFRS) yayınlanmıştır. Buna paralel olarak Türkiye’de de Türkiye Muhasebe Standartları Kurulu (TMSK) tarafından Türkiye Finansal Raporlama Standartları (TFRS) uyarlanmıştır. KOBİ’ler dünya ekonomisi için vazgeçilmez bir öneme sahiptirler. KOBİ’ler tarafından sağlanan muhasebe bilgisi de aynı öneme sahip olmalıdır. UFRS/TFRS’lerin karmaşık ve zor anlaşılması nedeniyle finansal tablolarını değerlendirmede zorlanan Küçük ve Orta Büyüklükteki İşletme (KOBİ)’ler için 2009 yılında KOBİ UFRS, Türkiye’de ise buna paralel olarak KOBİ TFRS’ler yayınlanmıştır. KOBİ’ler için UFRS (a) kamuya hesap verme yükümlülüğü bulunmayan ve (b) dış kullanıcılar için genel amaçlı finansal tablo yayımlayan işletmelerin finansal raporlama ihtiyaçlarını karşılamak için tasarlanmıştır. Bu çerçevede, KOBİ’ler için UFRS dünya çapında kullanılabilen küçük ve orta büyüklükteki işletmeler için bir muhasebe standardı ifade etmektedir. Bu nedenle çalışma, dünya çapında KOBİ’ler için UFRS’nin benimsenmesini ve uygulanmasını değerlendirmeyi amaçlamaktadır.

Anahtar Kelimeler:

Finansal raporlama, KOBİ, KOBİ’ler için UFRS

Evaluation of International Financial Reporting Standards in Terms of Smes-Turkey Application

Differences between national accounting practices and international practices make it difficult to compare financial information, create barriers to fundraising processes, and cause difficulties in buying and selling international businesses and mergers. International Financial Reporting Standards (IFRS) have been issued by the International Accounting Standards Board (IASB) in order to eliminate such problems, to harmonize different accounting practices and to apply the same international accounting standards. In parallel, Turkish Financial Reporting Standards (TFRS) have been adopted in Turkey by the Turkish Accounting Standards Board (TASB). SMEs have an indispensable prescription for the world economy. Accounting information provided by SMEs should also have the same qualification. SME TFRSs have been published in 2009 for SMEs and SME TFRSs for SMEs in Turkey, which are compelled to evaluate their financial statements due to the complicated and difficult understanding of IFRS / TFRS. IFRS for SMEs (a) is designed to meet the financial reporting needs of businesses that do not have an obligation to provide public accountability and (b) publish general purpose financial statements for external users. In this framework, IFRS for SMEs represents an accounting standard for small and medium-sized businesses that can be used worldwide. For this reason, the study aims to evaluate the adoption and implementation of IFRS for SMEs worldwide.

Keywords:

Financial reporting, SMEs, IFRS for SMEs,

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