Banka finansal tablolarında sunulan muhasebe politikalarının Türkiye Muhasebe ve Finansal Raporlama Standartları (TMS/TFRS) açısından incelenmesi
Küçük Resim Yok
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Niğde Ömer Halisdemir Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Türkiye'de faaliyette bulunan bankaların, Uluslararası Muhasebe Standartları ve Uluslararası Finansal Raporlama Standartlarının Türkçeye çevrilmiş hali olan Türkiye Muhasebe Standartları(TMS) ve Türkiye Finansal Raporlama Standartlarına(TFRS) uyum seviyelerinin tespit edilmesi amacıyla yapılan bu araştırmada ülkemizden Bankacılık Düzenleme ve Denetleme Kurulu(BDDK) çerçevesinde 12 banka seçilmiş, bu bankaların finansal tablo setleri ve dipnotları incelenmiş ve TMS ve TFRS ilkelerine ne düzeyde uyum sağladıkları araştırılmıştır. Araştırma kapsamına dahil edilen bankalar BDDK'nın yayınlamış olduğu verilere dayanarak aktif büyüklüğüne göre sıralanmış en büyük ilk 12 kamu ve özel sektör bankalarıdır. Çalışmada faydalanılan veriler örneklemde bulunan bankaların 2021 yılı finansal tablolarıdır. Araştırma neticesinde çalışmada yer alan bankaların TMS/TFRS gerekliliklerine büyük bir oranda uyum gösterdikleri, banka finansal tablolarının sunuluşunda belirli bir formatın olmasının tablo kullanıcıları açısından kolaylıklar sağladığı, bankaların uluslararası alanda kabul gören standartlara büyük uyumu sonucunda da küresel anlamda uyumlu raporlama yapıldığı sonucuna ulaşılmaktadır.
The Banking Regulation and Supervision Agency (BDDK) from our country was used in this research to determine the level of compliance of banks operating in Turkey with the Turkish Accounting Standards (TMS) and Turkish Financial Reporting Standards (TFRS), which are the Turkish translation of International Accounting Standards and International Financial Reporting Standards. Within the framework of the study, 12 banks were selected and the financial statement sets and footnotes of these banks were examined and it was investigated to what extent they comply with TmS and TFRS principles. The banks included in the research are the first 12 banks listed by asset size according to the data published by the BRSA. The data used in the study are the financial statements of the banks in the sample for 2021. As a result of the research, it has been seen that the banks included in the study largely comply with the TAS / TFRS requirements, and the banks have a special format that facilitates accounting. The presentation of financial statements to users of a statement and the fact that banks largely comply with internationally accepted standards results in globally compliant reporting.
The Banking Regulation and Supervision Agency (BDDK) from our country was used in this research to determine the level of compliance of banks operating in Turkey with the Turkish Accounting Standards (TMS) and Turkish Financial Reporting Standards (TFRS), which are the Turkish translation of International Accounting Standards and International Financial Reporting Standards. Within the framework of the study, 12 banks were selected and the financial statement sets and footnotes of these banks were examined and it was investigated to what extent they comply with TmS and TFRS principles. The banks included in the research are the first 12 banks listed by asset size according to the data published by the BRSA. The data used in the study are the financial statements of the banks in the sample for 2021. As a result of the research, it has been seen that the banks included in the study largely comply with the TAS / TFRS requirements, and the banks have a special format that facilitates accounting. The presentation of financial statements to users of a statement and the fact that banks largely comply with internationally accepted standards results in globally compliant reporting.
Açıklama
Sosyal Bilimler Enstitüsü, Bankacılık ve Finans Ana Bilim Dalı
Anahtar Kelimeler
Bankacılık, Banking
