İlker GÜLENÇER, Emrah ERTUGAY, Rabia Kübra TÜNEL

FAİZSİZ FİNANSAL ARAÇLARDA ÖLÇÜM SORUNLARI

Faizsiz finansal araçların raporlanması açısından karşılaşılan en büyük zorluk farklı muhasebe standartlarında, farklı ifadelerin yer alması ve bunların sonucunda üretilen finansal tabloların karşılaştırılabilirlik, güvenilirlik ve uyum konusunda karşılaştığı zorluklardır. Geleneksel çerçevelere dayalı olarak oluşturulan mevcut standartlar, faizsiz finansal araçları açıklamakta ve ölçmekte yetersiz kalmaktadır. Tüm dünyada uygulanan tek bir İslami finansal raporlama seti olmadığı için faizsiz finansal araçlara, farklı ülkelerde farklı finansal raporlama yaklaşımları uygulandığı görülmektedir. Bu bağlamda çalışmada islami muhasebe standartlarına olan ihtiyaç değerlendirilmiş ve İslami finansal kuruluşların en fazla kullandığı finansal araçlardan Muşaraka, Mudaraba, İcara, Sukuk ve Qard için AAOIFI (İslami Finansal Kurumlar Muhasebe ve Denetimi Organizasyonu), MASB (Malezya Muhasebe Standartları Kurulu) ve IASB (Uluslararası Muhasebe Standartları Kurulu) çerçevesinde uygulanan standartlar, yorumlar ve değerlendirmelere yer verilmiştir. Ayrıca finansal araçların muhasebeleştirilmesinde ve ölçülmesinde İslami finansal kuruluşların uygulamış olduğu yöntemler belirtilmiştir.

Anahtar Kelimeler:

Faizsiz Finansal Araçlar, Faizsiz Finansal Araçlar Ölçüm Yaklaşımları, İslami Muhasebe Standartları, İslami Finansal Kuruluşlar

MEASUREMENT PROBLEMS IN INTEREST-FREE FINANCIAL INSTRUMENTS

The greatest challenge in terms of interest-free financial instruments is the difficulties encountered in different accounting standards, the involvement of different expressions, and the resulting comparability of financial statements in terms of reliability, reliability and compliance. The existing standards, based on traditional frameworks, are insufficient to explain and measure interest-free financial instruments. Since there is no single Islamic financial reporting set applied worldwide, different financial reporting approaches are applied to interest-free financial instruments in different countries. In this context, the need for Islamic accounting standards has been assessed and the standards, interpretations and evaluations of Musharaka, Mudarabah, Ijarah, Sukuk and Qard, which are the most used financial instruments of Islamic financial institutions, within the framework of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), MASB (Malaysian Accounting Standards Board) and IASB (International Accounting Standards Board) are included in this study. The methods applied by Islamic financial institutions in accounting and measurement of financial instruments are specified.

Keywords:

Interest-Free Financial Instruments, Methods Approaches for Interest-Free Financial Instruments, Islamic Accounting Standards, Islamic Financial Institutions,

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