TÜRKİYE’DE ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARI UYGULAMASININ FİNANSAL ORANLARA ETKİLERİNİN ANALİZİ

Türkiye’de halka açık işletmeler ve borsada işlem gören işletmeler, 2005 yılından itibaren Uluslararası Muhasebe/Finansal Raporlama Standartlarını uygulamaya başlamıştır. Uluslararası muhasebe standartlarının kullanımı finansal tablolarda sınıflama, değerleme ve açıklamaya yönelik değişikliklere neden olmuştur. Ulusal standart uygulamaları ile uluslararası standart uygulamalarının finansal oranlardaki değişiminin anlamlılığı test edilmiştir. Analizde 15 finansal oran, aynı 84 işletme için, ulusal standartların kullanıldığı 6 yıllık dönem ve uluslararası standartların uygulandığı 6 yıllık dönem için hesaplanarak analize tabi tutulmuştur. Analiz sonucunda özsermaye karlılığı, aktif karlılığı, toplam varlıklar/ özsermaye, toplam borçlar/özsermaye, toplam borçlar/varlıklar karlılık oranları ve kaldıraç oranları oranları için anlamlı bir ilişki bulunmuştur.

Anahtar Kelimeler:

UMS, UFRS, Finansal Oran, Finansal Yapı

EFFECTS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS APPLICATION ON FINANCIAL RATIOS IN TURKEY

Public companies and listed companies in Turkey have started to apply International Accounting/Financial Reporting Standards since 2005. Use of international accounting standards has led to changes in classification, valuation and disclosure in the financial statements. In this study, the significance of change in financial ratios has been tested for national standard applications and international standard applications. In the analysis 15 financial ratios have been calculated for the same 84 companies and analysed for 6-years period when national standards were in use and for 6-years period when international standards were in use. As a result of the analysis significant relation has been found return on equity, return on total assets, total assets/equity, total liabilities/equity, total liabilities/total assets ratios

Keywords:

IFRS, IAS, Financial Ratios, Financial Structure,

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