Ferah YILDIZ, Yusran İSMAİLOĞLU, Merve TOPTAN, Ahmet YANIK

Kur Farklarının Nakit Akış Tablosuna Etkisi Üzerine Analitik Çalışma

Bu çalışmada kur farklarının nakit akış tablosu üzerindeki etkisi araştırılmakta olup uygulamalı kısmı Suriye'deki bir bankanın 2013 yılına ilişkin gerçek reel verilerine dayanmaktadır. Suriye krizi sonucunda döviz kurlarında önemli dalgalanmalar olmuş, bu dalgalanmalarda özellikle banka işlemleri olmak üzere tüm finansal işlemleri etkilemiştir. Çalışma, nakit akış tablosu ile ilgili olarak daha fazla şeffaflık ve dürüstlük sağlamak için nakit akış tablosu üzerindeki etkiyi uygulamalı olarak incelemeyi amaçlamaktadır. Suriye'de bir İslami bankanın 2013 yılı finansal tablolarına dayanılarak yapılmış olup inceleme sırasında mevduat gibi bazı döviz hesaplarının yıl içerisinde değişmeden sabit bakiyeli olduğu, ancak döviz kurlarındaki dalgalanmalar nedeniyle bu hesapların yerel para birimindeki bakiyesinde ise değişme meydana geldiği biçiminde incelenmiş ve bu durum özellikle nakit akış tablosu olmak üzere finansal tablolara yansımıştır. Bu çalışmadan, sabit bakiyelerin değerini etkileyen döviz kurlarındaki değişikliklerin fiili değişikliklerden ayrı olarak değerlendirilmesi ve finansal tabloların hazırlanmasında ayrı bir şekilde raporlanması gerektiği sonucu tespit edilmiştir. Özellikle nakit akış tablosunda ayrı kalemler olarak gösterilmelidir. Ek olarak bu çalışma, okuyuculara daha fazla şeffaflık, açıklık ve dürüstlük sağlamak için bu etkilerin finansal raporlarda açıklanması ve ortaya çıkarılması gerektiğini önermektedir.

Anahtar Kelimeler:

Nakit Akış Tablosu, Kur Farkları, Gerçekleşmemiş Kazanç ve Kayıplar

The Effect of Foreign Exchange Differences on the Statement of Cash Flow Analytical Study

This study investigates the effect of foreign exchanges differences on the cash flow statement, the applied part of this study depends on the actual real data of one of the banks in Syria related to 2013. There have been significant fluctuations in exchange rates as a result of the Syrian crisis, these fluctuations have affected all financial transactions, especially banks transactions. The study aims to investigate that effect on the cash flow statement practically to provide more transparency and fairness with related to the statement of cash flow. This investigation has been done depending on the financial statements of an Islamic bank located in Syria for the year 2013, during the investigation it has been noticed that some accounts in foreign currency have been fixed balances with no changes during the year such as deposits, but because of the fluctuations in foreign exchange rates those accounts have shown a change in the balance in local currency, which was reflected on the financial statements, especially cash flows statement. The main conclusion of this study is that changes in foreign exchange rates that affect the value of fixed balances should be considered separate from actual changes and should not be included in the preparation of financial statements. Instead, they should be shown as separate items, specifically in the cash flow statement. Additionally, the study recommends that these effects should be disclosed and explained in the financial report to provide more transparency, clarity, and fairness for readers.

Keywords:

Statement of Cash Flow, Foreign Exchange Differences, Unrealized Gain and Loss,

PDF

___

Aboselim, K. (2017). The importance of information derived from cash flow statement to predict financial failure for Saudi commercial banks. Al-Balqa Journal of Research & Studies, 19(2), 33-53.
Adrian, T. M,. (2013). A critical study regarding the elaboration of the cash flow statement using the direct method in Romania, Annals- Economy Series, 1, 255-265.
A. El Shamy, M., Al-Hajri, M., & Al-Bassam, S., (2014). The value relevance of unrealized gains and losses recognized under IAS 39: Evidence from Kuwait, International Journal of Commerce and Management, 24(4). 355-366.
Amrhein, D. G., (1994). Reporting of foreign currency translation. Multinational Business Review, 2(1), 65. Bazaz, M., & Senteney, D. L., (2001). Value relevance of unrealized foreign currency translation gains and losses. American Journal of Business, 16(2).
Bhandari, S. B., & Iyer, R. (2013). Predicting business failure using cash flow statement-based measures. Managerial Finance, 39(7).
Boyer, B. N., Pannese, D. A., & DelFavero, A. L., (2017). Restatement VS revision: A Case Study. Journal of Accounting and Finance, 17(6), 41-48.
Campbell, J. L., Downes, J. F., & Schwartz, W. C., (2015). Do sophisticated investors use the information provided by the fair value of cash flow hedges?. Review of Accounting Studies, 20(2), 934-975.
Dermawan, E. S., & Indrajatı, M., (2017) The quality of operating profit and other comprehensive Income: Evidence from Indonesia Stock Exchange. International Journal of Economic Perspectives, 11(1), 1545-1557.
Deo, P., (2016). Evaluating a cash flow statement. International Journal of Business, Accounting, & Finance, 10(1), 22-42.
Haber, J., & Wallace, K. (2017). Preparing the Statement of cash flows using the direct method: Illustrating a simpler approach. The CPA Journal, 87(4), 52-55.
Hongxia, L., & Chang, L. (2021). Optimized design of dynamic and real-time cash flow statement ınterface on mobile terminal. In 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021), Atlantis Press, pp. 474-485.
IAS 7. http://www.ifrs.org/issued-standards/list-of-standards/ias-7-statement-of-cash-flows/
IAS 21. http://www.ifrs.org/issued-standards/list-of-standards/ias-21-the-effects-of-changes-in-foreign-exchange-rates/
IAS 29. http://www.ifrs.org/issued-standards/list-of-standards/ias-29-financial-reporting-in-hyperinflationary-economies/
Jeppson, N. H., Ruddy, J. A., & Salerno, D. F., (2016). The statement of cash flows and the direct method of presentation. Management Accounting Quarterly, 17(3), 1-9.
Karalić, A., Džakula, M., (2017). Analysis of the statement of cash flows to monitor company business operations (Analıza ızvještaja o novčanım tokovıma u cılju praćenja poslovanja preduzeća). Business Consultant / Poslovni Konsultant, 9(64).
Nunn, L., (2017). COLI and the statement of cash flows. Journal of Deferred Compensation, 22(3), 13-16. Nurunnabi, M., (2017). IFRS and Saudi accounting standards: A critical investigation, International Journal of Disclosure and Governance, 14(3), 191-206.
Savel’eva, M. Y., Alekseev, M. A., & Dudin, S. A. (Савельева, М. Ю., Алексеев, М. А., & Дудин, С. А.). (2017). Evaluating the quality of cash flow statement of Russian companies (Проверка качества составления отчета о движении денежных средств в российских компаниях). Economic Analysis: Theory and Practice (Экономический анализ: теория и практика),16(4), 756-767.
Sayari, N., & Mugan, F. N. C. S. (2013). Cash flow statement as an evidence for financial distress. Universal Journal of Accounting and Finance, 1(3), 95-103.
Tariverdi, Y., Poorzamani, Z., & Ahmadi, M., (2014). The best method of presenting cash flow statement from companies financial managers, financial managers of mutual funds and creditors point of view. Journal of Financial Accounting Research, 5(4), 97-111.
The Syrian Law 419 of the year 2010. https://www.cb.gov.sy/index.php?page=show&ex=2&dir=laws&lang=1&ser=5&cat_id=1230<=1&sorc=0
V. Kousenidis, D. (2006). A free cash flow version of the cash flow statement: a note. Managerial Finance, 32(8), https://doi.org/10.1108/03074350610676741.