AN ANALYSIS OF TURKISH ACCOUNTING REGULATION’S CONFORMITY WITH THE DISCLOSURE PROVISIONS OF THE EU DIRECTIVE

Üye ülkeler arasında muhasebe alanında mevcut farklılıkları ortadan kaldırmak amacı ile Avrupa Birliği (AB) tarafından birtakım genelgeler yayınlanmış olup, Dört Nolu genelgenin mevcut muhasebe alanındaki AB genelgeleri içerisinde en önemli olduğu kabul edilmektedir. Bu çalışmada AB’ne tam üye olmayan fakat bu alanda 1964 yılından bu yana çaba gösteren Türkiye’de mevcut hukuki düzenlemenin Avrupa Birliği Dört Nolu Genelgesi’nin (ABDNG) şirketler tarafından açıklanacak bilgilerle ilgili hükümleri ile uyum içerisinde olup olmadığı araştırılmıştır. Türkiye’de ki halka açıklanan bilgilerle ilgili hukuki düzenlemelerin ABDNG ile uyumu,Türkiye deki hukuki düzenlemeler ile ABDNG’nin analizi sonucu geliştirilen “açıklanması zorunlu bilgi çalışma tablosundaki” verilere dayanılarak ölçülmüş (nicel hale getirilmiş) ve de Mann-Whitney U istatistiği kullanılarak test edilmiştir. Bu çalışmanın sonucu halka açıklanan bilgilerle ilgili hukuki düzenlemelerin ABDNG ile uyumunun oldukça yüksek düzeyde olduğunu göstermesinin yanısıra, halen ABDNG tarafından şirketlerce açıklanması gerekli görüldüğü halde Türkiye de ki mevcut kanunlarca açıklanması zorunlu olmayan birtakım bilgilerin mevcut olduğunu ortaya koymuştur. Bu sonuç, Türkiye’nin AB’ye tam üye olması durumunda, halka açıklanacak bilgilerle ilgili hukuki düzenlemelerde birtakım değişikliğe gitmesinin gerekli olduğunu işaret etmektedir.

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AN ANALYSIS OF TURKISH ACCOUNTING REGULATION’S CONFORMITY WITH THE DISCLOSURE PROVISIONS OF THE EU DIRECTIVE

With the aim of removing differences in accounting among the member states the EU issued a number of directives of which the Fourth Directive has been considered as the most important This study seeks to determine if disclosure requirement in Turkey a non EU member European country with a desire to join to EU since 1964 when the association agreement was signed is in conformity with the Fourth Directive of the EU EUFD The conformity was examined by developing “disclosure requirement worksheet” based on disclosure provisions of both Turkish regulation and the EUFD and quantifying the conformity and by running Mann Whitney U test The result has shown that even though Turkish regulation’s conformity with the disclosure provision of the EUFD was reasonably high there are a number disclosure items required by the EUFD for which the Turkish regulation is not in conformity with This would suggest that an amendment in disclosure provisions of Turkish regulation is needed if Turkey were to join the EU as a full member Key words: Disclosure requirements conformity EU Directive Turkish regulation

Keywords:

Disclosure requirements, conformity, EU Directive Turkish regulation,

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