Türkiye Finansal Raporlama Standartları’nda Tarihi Maliyet Muhasebesinden Gerçeğe Uygun Değere Yöneliş

Bu çalışma, Türkiye Finansal Raporlama Standartları’nda TFRS ölçüm konusuna ilişkin yaklaşımların neler olduğu ile varlık ve borçların ölçülmesine ilişkin konuların çözümüne nasıl katkı sağlayabileceğini açıklamaktadır. Varlıkların ve borçların ölçülmesi, finansal raporlamanın anahtar görünümünden birisidir. Türkiye finansal raporlama standartları açısından varlık ve yükümlülükleri değerleme ölçüleri esas itibariyle; tarihi maliyet, cari maliyet, gerçekleşebilir değer ve bugünkü değerden oluşmaktayken, KOBİ’lere ilişkin TFRS’de tarihi maliyet ve gerçeğe uygun değerden oluşmaktadır. Çalışmada, finansal raporlama standartlarındaki değerleme ölçüleri sözü edilen bu bağlamda ayrı ayrı ele alınmıştır. Ayrıca, bu çalışmada, sadece literatür araştırmasına odaklanmakla kalmayıp, aynı zamanda TFRS’da ölçme yaklaşımları konusu ve gelecek araştırmalara ilişkin olarak da belli önerilere ait alternatif açıklamalara yer verilmiştir. Tarihi maliyet muhasebesi, gerçeğe uygun değer muhasebesine ideal bir alternatif sağlayan özelliklere sahiptir. Ancak, tarihi maliyet muhasebesi, finansal bilgi kullanıcılarının gelecekte ihtiyaç duyduğu veri ve bilgileri üretmekte yetersiz kaldığından, finansal raporlamada tarihi maliyet muhasebesi yaklaşımı dışında gerçeğe uygun değer yaklaşımının geliştirilmesine neden olmuştur. Böylece gerçeğe uygun değer, gözlemlenebilir piyasa fiyatlarının varlığında piyasalara ilişkin daha iyi bilgi sağlayabilir.

Towards from Historical Cost Accounting to Fair Value in the Turkish Financial Reporting Standards

This paper explains on how in the Turkish Financial Reporting Standards TFRS approaches measurement issues, and how research can contribute to resolving issues related to measurement of assets and liabilities. Measurement of assets and liabilities is a key aspect of financial reporting. In essence, criteria for valuation of assets and liabilities in terms of TFRS are made up of historical cost, current cost, realizable value and present value, whereas in the Turkish Financial Reporting Standards for SMEs are made up historical cost and fair value. In this context, valuation provisions in valuation criteria in financial reporting standards are handled separately in our study. This paper also provides not only a more focused view of the literature, but also alternative explanations for some of the results discussed in the TFRS approaches measurement issues and specific suggestions for future research. Historical cost accounting has features providing an alternative ideal fair value accounting. However, fair value approach has been lead to developed rather than historical cost approach in the financial reporting since the historical cost accounting fails to produce the data and information needed in the future by the financial information users. Therefore, fair values can provide better information for the markets in cases where observable market prices exist

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