Pınar OKAN GÖKTEN, Burak ÖZDOĞAN, Soner GÖKTEN

TFRS 15 Asıl/Vekil Konumlandırması Üzerine Vaka İncelemesi: Turkcell ve Gezinomi

Bu çalışma ile Borsa İstanbul’da (BIST) faaliyet gösteren ve iş modeli içerisinde acentelik veya başka bir işletmenin ürün veya hizmetini müşterilerine ulaştırmasında aracılık rolü üstlenerek gelir elde eden işletmelerin TFRS 15’e göre asıl/vekil değerlendirmesinin işletmelerin hasılatın raporlanması üzerindeki etkisini araştırmak amaçlanmıştır. Araştırmada nitel araştırma yöntemlerinden içerik analizi modeli kullanılmıştır. BIST’te faaliyet gösteren Turkcell ve Gezinomi işletmelerinin 2018 – 2022 yılları arası faaliyet raporlarından elde edilen hasılat kalemi ve ayrıntısı verisi kullanılarak TFRS 15’e göre işletmelerin hasılat kalemini kaydederken kendilerini “asıl/vekil” olarak nasıl konumlandırdıkları özelinde analiz edilmiştir. Bu çerçevede işletmelerin faaliyet raporlarından elde edilen bilgiler işletmelerin hasılatı kaydederken hangi kalemleri brüt, hangi kalemleri net olarak hasılata ekledikleri ayrıntısını göstermemektedir. Bu durum işletmelerin finansal açıklamaları çerçevesinde karar alan paydaşların, işletmelerin gerçek finansal performanslarını ölçmesi ve sektörel anlamda karşılaştırma yapmasını zorlaştırarak işletme üzerindeki şüpheleri artırmaktadır.

Anahtar Kelimeler:

TFRS 15, Hasılat, Asıl/Vekil, Finansal Raporlama, Finansal Açıklama

TFRS 15 Case Study on Principal/Agent Positioning: Turkcell and Gezinomi

With this study, it is aimed to investigate the effect of the principal/agent evaluation according to TFRS 15 on the reporting of revenue of the enterprises operating in Borsa Istanbul (BIST) and generating income by acting as an agency or an intermediary in the delivery of the product or service of another enterprise to its customers in the business model. Content analysis model, one of the qualitative research methods, was used in the research. Using the revenue section and detail data obtained from the annual reports of Turkcell and Gezinomi businesses operating in BIST between 2018 and 2022, it has been analyzed specifically how the businesses position themselves in the disclosures part as "principal/agent" while recording the revenue item according to TFRS 15. In this context, the information obtained from the activity reports of the enterprises does not disclose the details of which revenue items are added to the gross and which revenue items are added to the net revenue while recording the revenue. This situation makes it difficult to measure the real financial performance of the enterprises and to make comparisons in terms of sectors, increasing the doubts on the enterprise from the stakeholder perspective who actually relies on the disclosures for their decisions.

Keywords:

TFRS 15, Revenue, Principal/Agent, Financial Reporting, Financial Disclosures,

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