Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme

Bu çalışmanın amacı, finansal piyasalara şeffaflık, hesap verebilirlik ve verimlilik getirmesi amacıyla geliştirilen Uluslararası Finansal Raporlama Standartları (UFRS) araştırmalarının incelenmesidir. Bu kapsamda çeşitli ülkelerde gerçekleştirilen araştırmalar UFRS’ye yönelik algı, geçiş öncesi-sonrası ve UFRS’nin ekonomik sonuçları olmak üzere üç kategori altında incelenmiştir. Çalışmada UFRS’ye yönelik birincil ve ikincil veri kaynaklarında elde edilen verilerle gerçekleştirilen araştırmalarda elde edilen bulgular karşılaştırmalı olarak yorumlanmaktadır. Araştırmaların bulgularına göre UFRS ile elde edilen sonuçlar ülkeden ülkeye farklılık göstermektedir. Araştırmalarda UFRS öncesinde tespit edilen (olumlu-olumsuz) öngörülerin büyük ölçüde gerçekleştiği ve UFRS’nin karşılaştırılabilirlik dışında diğer getirilerinin bazı ülkeler için sınırlı düzeyde kaldığı bulgulanmıştır. Bazı ülkeler içinse bulgular UFRS’nin faydadan çok zarara neden olduğu yönündedir. UFRS özellikle denetim ve denetim dışı ücretlerde artışa neden olarak işletmelerde maliyetlere yol açmıştır. Bu maliyetlerin gelecekte artarak ilerleyeceği düşünülmektedir. UFRS’nin fayda/maliyet dengesinin işletme aleyhine bozulduğunu gösteren araştırmalar lehine olduğunu gösteren araştırmalardan daha fazladır.

Anahtar Kelimeler:

Muhasebe, Finansal Raporlama, UFRS

A Review on International Accounting and Financial Reporting Standards Researches

This study aims to examine researches that realized on International Financial Reporting Standards (IFRS) that were developed to bring transparency, accountability, and efficiency to financial markets. In this context, researches conducted in various countries are examined under three categories: perception towards IFRS, pre-post transition and economic consequences of IFRS. In the study, the findings obtained from the researches conducted with the data obtained from primary and secondary data sources for IFRS are discussed comparatively. According to the findings of the researches, IFRS results differ from country to country. In the researches that IFRS (positive-negative) perceptions are determined before the IFRS, results show that the benefits of the IFRS remain limited for some countries except for comparability. Beyond that, for some countries, IFRS causes more harm than good. IFRS causes costs to businesses, especially by causing an increase in audit and non-audit fees. It is thought that these costs will increase in the future. Most of the researches show that the benefit/cost balance of IFRS is not in favor of the company.

Keywords:

Accounting, Financial Reporting, IFRS,

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