KOBİ'LER İÇİN ULUSLARARASI FİNANSAL RAPORLAMA STANDARTLARININ UYGULANMASI VE KABUL EDİLMESİ: ULUSLARARASI KARŞILAŞTIRMA
Author :
Abstract
Tüm ülkelerde, ekonomik faaliyetin ve çıktıların önemli bir kısmı küçük ve orta ölçekli işletmeler (KOBİ'ler) aracılığıyla sağlanmaktadır. Listelenen çok uluslu holdinglere kıyasla çok daha küçük olsa da, KOBİ'ler gelişmiş ülkelerde bile herhangi bir ülkenin ekonomisinde hayati bir bileşen oluşturmaktadır. KOBİ'ler finansman yapısı, raporlama gereksinimleri ve hissedarların beklentileri açısından tamamen farklıdırlar. Bu nedenle, KOBİ'lerin finansal raporlama gereksinimleri de önemli ölçüde değişkenlik göstermektedir. Bu nedenle, Uluslararası Muhasebe Standartları Kurulu (International Accounting Standards Board - IASB), KOBİ'ler için uluslararası finansal raporlama standartlarını (UFRS) hazırlamıştır. KOBİ'ler için UFRS, sahip oldukları becerileri ve karşılayabilecekleri maliyet düzeyini göz önünde bulundurarak KOBİ'lerin raporlama ihtiyaçlarına uyacak şekilde basitleştirilmiştir. Buna paralel olarak, Türkiye Muhasebe Standartları Kurulu (TMSK) tarafından bu standart uyarınca KOBİ'lere yönelik hazırlanan Türkiye Finansal Raporlama Standartları (TFRS), 27746 sayılı Resmi Gazete'de yayımlanarak 1 Kasım 2010'da yürürlüğe girmiştir. UFRS/TFRS 'ye göre, KOBİ'ler kamuya hesap verebilirliği olmayan ve dış kullanıcılar için genel amaçlı mali tablolar yayınlayan işletmelerdir. Bu çalışma, standartların geliştirilmesi ve uygulanması süreçleri de dâhil olmak üzere KOBİ'ler için UFRS'yi gözden geçirmektedir.
Keywords
Abstract
In all countries, a significant part of the economic activity and output comes through the small and medium-sized enterprises (SMEs). Although they are much smaller compared to listed, multinational conglomerates, SMEs are a vital component in the economy of any country, even in developed countries. They are completely different in terms of funding structure, reporting requirements and stakeholder expectations. Thus the financial reporting requirements for SMEs also vary considerably. Therefore the International Accounting Standards Board (IASB), created international financial reporting standards (IFRS) for SMEs. IFRS for SME was simplified to fit the reporting needs of SMEs, keeping in mind the skills they have and the level of costs they can afford. In parallel to this Turkish Financial Reporting Standards (TFRS) for SMEs were included in the legislation by published numbered 27746 in the Official paper dated November 1, 2010 by Turkey Accounting Standards Board (TASB) in accordance with this standard in Turkey. According to IFRS, SMEs are entities that do not have public accountability and Publish general purpose financial statements for external users. This study reviews the development and implementation process of the İFRS for SMEs.
Keywords
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