GENİŞ KAPSAMLI KÂR: FİNANSALTABLOLARDA RAPORLANMASI ve TÜRKİYE UYGULAMASI

Şirketlerin raporladıkları dönem net kârının tamamlayıcı bir unsuru olarak geniş kapsamlı kâr Amerikan genel kabul görmüş muhasebe ilkeleri çerçevesinde düzenlenmiştir. Türkiye muhasebe standartlarında ise geniş kapsamlı kâr dolaylı olarak özkaynaklar değişim tablosu içinde raporlanmaktadır. Geniş kapsamlı kâr genel olarak dönem net kârına diğer geniş kapsamlı kâr kalemlerinin eklenmesi sonucunda ulaşılan ve her gelir ve gider unsurunun içerildiği kârdır. Geniş kapsamlı kârın bir performans ölçütü olarak kullanılamaması sınırlılık olarak ifadeedilebilir

Anahtar Kelimeler:

Geniş kapsamlı kâr, dönem net kârı, finansal raporlama, US GAAP, UFRS

Comprehensive income which is one of the complementary components of net income reporting is regulated inUS GAAP. In Turkey, comprehensive income is reported indirectly in the equity statements. Comprehensive income can be calculated as adding other comprehensive income items to the net income. Other comprehensiveincome items consist of all inclusive expenses and revenues. In addition, comprehensive income is not a performance criteria for the companies

Keywords:

Comprehensive income, net income, financial reporting, US GAAP, IFRS,

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