ULUSLARARASI KAMU SEKTÖRÜ MUHASEBE STANDARTLARI: MADDİ DURAN VARLIKLAR (IPSAS 17) STANDARDININ İNCELENMESİ

Ülkeler arasındaki kamu sektörü muhasebe uygulamaları birbirinden farklı olabilmektedir. Uluslararası Kamu Sektörü Muhasebe Standartları (IPSAS); kamu kuruluşlarının mali raporlamasında kaliteyi artırmak, tutarlılığı sağlamak ve kamu maliyesinde hesap verebilirliği ve şeffaflığı artırmak için tasarlanmıştır. IPSAS; Avrupa, Afrika ve Asya’daki birçok ülke de dahil olmak üzere dünya genelinde hükümet ve kamu sektörü kuruluşu tarafından kullanılmaktadır. Bu bağlamda çalışmanın amacı; IPSAS 17 Maddi Duran Varlıklar standardı hakkında açıklamalar yapmak, örnekler vermek ve kamu kuruluşlarında IPSAS 17 Maddi Duran Varlıklar standardının farkındalığını artırarak kullanılabilirliğine yardımcı olmaktır. Çalışmada nitel araştırma yöntemlerinden doküman analizi yöntemi kullanılmıştır. Doküman analizi, ilgili konunun anlaşılmasına, keşfedilmesine, geliştirilmesine ve belirsizliklerinin giderilmesine imkân vermektedir. Sonuç olarak; finansmana, ilk muhasebeleştirme ve maliyet unsurlarına, amortismanlara, yeniden değerlemeye ve yetkililerin profesyonel yaklaşımlarına önem verilmesi durumunda, IPSAS 17 Maddi Duran Varlıklar standardının kamu kuruluşları tarafından uygulanabilirliğine katkı sağlayacağı düşünülmektedir.

Anahtar Kelimeler:

IPSAS, Maddi Duran Varlıklar, Uygulama Örnekleri

INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: EXAMINATION OF THE PROPERTY, PLANT AND EQUIPMENT (IPSAS 17) STANDARD

The public sector accounting practices of the countries may be different from each other. International Public Sector Accounting Standards (IPSAS) are designed to improve the quality, ensure consistency and increase accountability and transparency in public finance in the financial reporting of public organizations. IPSAS is used by government and public sector organizations around the world, including many countries in Europe, Africa and Asia. In this context, the purpose of the study is to make explanations about the IPSAS 17 Property, Plant and Equipment standard, to provide examples and to help the availability of the IPSAS 17 Property, Plant and Equipment standard in public organizations by increasing awareness. Document analysis method, one of the qualitative research methods, was used in the study. Document analysis allows the understanding, discovery, development and elimination of ambiguities of the relevant subject. As a result, it is believed that if attention is paid to finance, initial accounting and cost elements, depreciation, revaluation and professional approaches of the authorities, it will contribute to the applicability of the IPSAS 17 Property, Plant and Equipment standard by public institutions.

Keywords:

IPSAS, Property Plant and Equipment, Application Examples,

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