TRANSLATING THE FINANCIAL STATEMENTS OF SUBSIDIARIES OPERATING IN TURKEY: ARE TRADITIONAL TRANSLATION METHODS APPLICABLE?

Çokuluslu şirketlerin ve bunların bağlı şirketlerinin artması, uluslararası muhasebenin gerekliliğini ve önemini ortaya çıkarmıştır. Uluslararası muhasebenin önemli konularından birisi hiç kuşkusuz mali tabloların dönüştürülmesidir. Mali tabloların dönüştürülmesi, çokuluslu şirketlerin doğru konsolide mali tablolarına ulaşabilmeleri açısından çok önemlidir. Çokuluslu şirketlerin hiperenflasyonist ülkelerde faaliyet gösteren ve o ülkenin para biriminden mali tablolarını hazırlayan bağlı şirketleri olduğunda, mali tabloların anaşirketin faaliyet gösterdiği ülkenin para birimine dönüştürülmesi, anaşirketin doğru konsolide mali tablolarına ulaşabilmesi açısından daha da önem kazanır. Bu çalışmanın amacı, Türkiye'de faaliyetlerini sürdüren yabana bağlı şirketlerin mali tablolarını dönüştürürken, kur ve/veya yöntem seçimlerine yardımcı olmaktır.

Anahtar Kelimeler:

Finansal ifadelerin çevrilmesi, Geleneksel çeviri

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