ULUSLARARASI MUHASEBE STANDARTLARI KURULU’NUN PERFORMANS RAPORLAMASINA BAKIŞ AÇISI: 1989’DAN 2018’E NE DEĞİŞTİ?

Gelirlerin ve giderlerin yayınlanan tüm kavramsal çerçevelerde varlıkların ve yükümlülüklerin türevi olarak tanımlanması, Uluslararası Muhasebe Standartları Kurulu'nun 1989'dan günümüze kadar bilanço yaklaşımını benimsemeye devam ettiğini göstermektedir. Diğer taraftan, 2018’de yayınlanan kavramsal çerçeve içeriğinde kapsamlı gelir kavramının yer alması, performans raporlamasına verilen önemin arttığını ortaya koymaktadır. Ancak, Kurul halen hangi kalemlerin diğer kapsamlı gelirler içerisinde raporlanacağına ilişkin ilkesel bir yaklaşım belirlememiştir. Bu nedenle Kurul, performans raporlamasına ilişkin özgün bir çerçeve ortaya koyamadığı için eleştirilmektedir. Bu çalışma, geçmişten günümüze literatürde ortaya çıkan eleştirilere dayalı olarak, Uluslararası Muhasebe Standartları Kurulu tarafından performans raporlamasına biçilen rolü irdelemektedir. Ayrıca, kapsamlı gelir sunumunun faydalı olup olmadığına ilişkin literatürde yapılan çalışmaların bulguları ele alınmaktadır.

Anahtar Kelimeler:

Gelir, Kapsamlı Gelir, Kavramsal Çerçeve

INTERNATIONAL ACCOUNTING STANDARDS BOARD’S PERSPECTIVE ON PERFORMANCE REPORTING: WHAT HAS CHANGED FROM 1989 TO 2018?

Defining income and expenses as derivatives of assets and liabilities in all published conceptual frameworks shows that the International Accounting Standards Board has continued to adopt the balance sheet approach from 1989 to present. On the other hand, the inclusion of the concept of comprehensive income in the conceptual framework published in 2018 reveals that the importance given to performance reporting has increased. However, Board has not yet determined a principle approach to which items will be reported in other comprehensive income. Therefore, the Board is criticized for failing to provide a specific framework for performance reporting. This study examines the assigned role to performance reporting by International Accounting Standards Board from past to present based on the criticisms emerged in the literature. In addition, findings of the studies in literature on the usefulness of the comprehensive income presentation are discussed.

Keywords:

Income, Comprehensive Income, Conceptual Framework,

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