Değerleme Esasları ve Finansal Tabloların Niteliksel Özellikleri Açısından İncelenmesi

Finansal raporlama açısından varlık ve borçları değerleme esasları esas itibariyle tarihi maliyet, yerine koyma maliyeti, net gerçekleşebilir değer, kullanım değeri, yoksun olma değeri ve makul değerden oluşmaktadır. Bu çalışmanın ilk kısmı, finansal raporlama açısından varlık ve borçları değerleme esaslarını ele alır. İkinci kısım ise, değerleme esaslarını finansal tablolarda sunulan bilgilerin yararlılığını belirleyen niteliksel özellikler açısından inceler.

The Measurement Bases and the Analysis of Those for Qualitative Characteistics of Finansal Statements

The measurement bases of assets and liabilities for financial reporting are basically included: historical cost, replacement cost, net realizable value, value in use, deprival value and fair value. The first part of this study deals with the measurement bases of assets and liabilities for financial reporting. In the second part, the measurement bases for the qualitative characteristics that determine the usefulness of information provided in financial statements are analyzed.

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