Türkiye Muhasebe-Finansal Raporlama Standartları'na göre finansal araçların muhasebeleştirilmesi
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2013
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İnönü Üniversitesi
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info:eu-repo/semantics/openAccess
Özet
İşletme bilançolarında büyük tutarlarda yer alması nedeniyle finansal araçlar son dönemde büyük önem kazanmıştır. Finansal araçların büyük tutarlarda olması işletmelerin bu araçları nasıl muhasebeleştireceği konusunu gündeme getirmiştir. Finansal araçların muhasebeleştirilmesi işletmeler ve diğer karar vericiler (yatırımcılar, kreditörler, devlet vb.) açısından büyük önem taşımaktadır. Çalışmada Türkiye Muhasebe-Finansal Raporlama Standartları'na göre finansal araçlar muhasebeleştirilmektedir. Finansal varlıklar ayrıntılı olarak açıklanmakta ve finansal borçlar üzerinde durulmamaktadır. Ayrıca Türkiye'de finansal araçlarla ilgili yasal düzenlemelerdeki farklılıklar ve VUK ve TMS uygulamalarının finansal tablolara etkisi açıklanmaktadır. Türkiye Muhasebe-Finansal Raporlama Standartları (TMS/TFRS)'nda, finansal araçlarla ilgili TMS/IAS 32 Finansal Araçlar: Sunum, TMS/IAS 39 Finansal Araçlar: Muhasebeleştirme ve Ölçme, TFRS/IFRS 7 Finansal Araçlar: Açıklamalar ve TFRS/IFRS 9 Finansal Araçlar standartları bulunmaktadır. Türkiye Muhasebe Standardı 32; finansal araçların finansal varlık, finansal borç ve özkaynak araçları olarak sınıflandırılması ve finansal varlık ve borçların netleştirilmesine ilişkin ilkeleri belirlemektedir. Ayrıca Türkiye Muhasebe Standardı 39 finansal varlık ve borçların muhasebeleştirilmesine yönelik ilkeleri belirlemektedir. TMS 32 ve TMS 39 dünyada karmaşık ve anlaşılması güç muhasebe standartları olarak görülmektedir.
Financial instruments have gained recently great importance because have located at great amounts in the balance sheets of businesses. Being at the great amounts of financial instruments has brought to the agenda that business's these instruments to how matter will account. Accounting of financial instruments have a place in a great importance in terms of businesses and other decision makers (investors, creditors, government etc.). In the study financial instruments have been accounted according to Turkish Accounting-Financial Reporting Standards. Financial assets have explained as detailed and haven't mentioned on the financial liabilities. Besides differences related with financial instruments in legal regulations and Tax Procedure Law and Turkish Accounting Standards applications' effect to financial statements have explained in Turkey. In Turkish Accounting-Financial Reporting Standards (TAS/TFRS) have found related to financial instruments standards such as TAS/IAS 32: Financial Instruments: Presentation, TAS/IAS 39 Financial Instruments: Accounting and Measurement, TFRS/IFRS 7 Financial Instruments: Disclosures and TFRS/IFRS 9 Financial Instruments. Turkish Accounting Standard 32 has determined principles related to classification of financial instruments as financial assets, financial liabilities and equity instruments and offsetting of financial assets and liabilities. Also Turkish Accounting Standard 39 has determined principles related to accounting of financial assets and liabilities. TAS 32 and TAS 39 have seen as complex and difficult to understand accounting standards around the world.
Financial instruments have gained recently great importance because have located at great amounts in the balance sheets of businesses. Being at the great amounts of financial instruments has brought to the agenda that business's these instruments to how matter will account. Accounting of financial instruments have a place in a great importance in terms of businesses and other decision makers (investors, creditors, government etc.). In the study financial instruments have been accounted according to Turkish Accounting-Financial Reporting Standards. Financial assets have explained as detailed and haven't mentioned on the financial liabilities. Besides differences related with financial instruments in legal regulations and Tax Procedure Law and Turkish Accounting Standards applications' effect to financial statements have explained in Turkey. In Turkish Accounting-Financial Reporting Standards (TAS/TFRS) have found related to financial instruments standards such as TAS/IAS 32: Financial Instruments: Presentation, TAS/IAS 39 Financial Instruments: Accounting and Measurement, TFRS/IFRS 7 Financial Instruments: Disclosures and TFRS/IFRS 9 Financial Instruments. Turkish Accounting Standard 32 has determined principles related to classification of financial instruments as financial assets, financial liabilities and equity instruments and offsetting of financial assets and liabilities. Also Turkish Accounting Standard 39 has determined principles related to accounting of financial assets and liabilities. TAS 32 and TAS 39 have seen as complex and difficult to understand accounting standards around the world.
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Kaya, G. A. (2013). Türkiye Muhasebe-Finansal Raporlama Standartları'na göre finansal araçların muhasebeleştirilmesi. İnönü Üniversitesi Sosyal Bilimler Enstitüsü. 1-153 ss.
