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DETERMINATION OF EXPECTED CREDIT LOSSES OF TRADE RECEIVABLES UNDER COVID-19 CONDITIONS ACCORDING TO TFRS 9

Year 2021, Volume: 23 Issue: 2, 355 - 379, 30.06.2021

Erkin Nevzat Güdelci

https://doi.org/10.31460/mbdd.798686
Cited By: 1

Abstract

According to TFRS 9 Financial Instruments Standard, businesses should determine their expected credit losses based on current and future-oriented reasonable and supportable information. However, the uncertainty created by the Covid-19 outbreak makes it difficult for businesses with poor financial infrastructure to make predictions for the future. In this study, it has been tried to explain in detail how to determine the expected credit losses of commercial receivables for all businesses, especially small businesses with low financial capability, under the conditions created by Covid-19.

Keywords

Expected Credit Losses tfrs9 cOVİD-19 cOVİD-19 cOVİD-19

References

  • ACCA. 2019. https://www.accaglobal.com/in/en/student/examsupport-resources/Professional-examsstudy-resources/strategic-business-reporting/ technical-articles/ifrs-9.html (Erişim Tarihi: 11.06. 2020).
  • Akkaş, J. 2020. “Covid-19 Salgınının Finansal Raporlama Etkileri”, https:// www.grantthornton.com.tr/globalassets/1.-member-firms/turkey/ifrs-yaynlar/ covid-19_ sfretkileri.pdf (Erişim Tarihi: 24.08.2020).
  • Arslan, İ. 2007. “Basel Kriterleri ve Türk Bankacılık Sektörüne Etkileri”, Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18, 49-66.
  • Aytürk, Y. 2016. “UFRS 9 Finansal Araçlar Kapsamında Yeni Değer Düşüklüğü Modeli ve Bankacılık Sektörüne Etkileri”, Mali Cözüm Dergisi, 26, 133-143.
  • BDO. 2019. https://global-www.bdo.global/getmedia/6c6d6b82-65d6-4099-b150f381812710e5/IFRS9_FinancialInstrumentsscree.aspx (Erişim Tarihi:10.05.2020).
  • Deloitte. 2019 https://www2.deloitte.com/cy/en/pages/ risk/ articles /ifrs-9-financialinstruments.html#:~:text=Consequently%2C%20IFRS%209%20allows%20entities,significant%20increases%20in%20credit%20risk. (Erişim Tarihi: 05.06.2020).
  • EY. 2020. https://assets.ey.com/content/dam/ey-sites/ey-com/en_in/topics/ financial-accounting-advisory-services/2020/05/impact-on-the-expected-credit-loss.pdf?download (Erişim Tarihi: 24.08.2020).
  • Eyers, J. 2020. “Banks Struggle with New Loan Loss Rules, Bad Debts Tipped to Hit $14b’, The Australian Financial Review”, https://www.afr.com/ companies/financial-services/banks-struggle-with-new-loan-loss-rules-bad-debts-tipped-to-hit-14b-20200331-p54fjs (Erişim Tarihi: 07.04.2020).
  • Fidan, M.M. 2019. “Ticari Alacaklarda Değer Düşüklüğü-TFRS 9 Finansal Araçlar Standardının Basit Yaklaşımı ve Vergi Usul Kanunu Karşılaştırılması”, Muhasebe ve Finansman Dergisi, 81, 37-58.
  • Gope, A. 2018. “Clasification and Measurement of Financial Instrument: IFRS 9”, Inernational Journal of Creative Research Thoughts, 6(1), 2320-2882.
  • Gökgöz, A. 2019. “TFRS 9 Finansal Araçlar Standardı Çerçevesinde Ticari Alacaklara İlişkin Beklenen Kredi Zararlarının Tespiti ve Muhasebeleştirilmesi”, Journal of Accounting, Finance and Auditing Studies, 5(2), 163-178.
  • Grant Thornton. 2016. https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/ifrs/get-ready-for-ifrs-9-issue-2-the-impairment -requirements.pdf (Erişim Tarihi: 25.08.2020).
  • Huian, M.C. 2012. “Accounting for Financial Assets and Financial Liabilities According to IFRS 9”, Annals of The Alexandru Ioan Cuza University-Economics, 59(1), 27-47.
  • IFRS. 2014. https://www.ifrs.org/-/media/project/financial-instruments/project-summaries/ifrs-9-project-summary-july-2014.pdf
  • IFRS. 2020. https://cdn.ifrs.org/-/media/feature/supporting-implementation /ifrs-9/ifrs-9-ecl-and-coronavirus.pdf?la=en (Erişim Tarihi: 02.09.2020).
  • Kadlecova, J. 2018. “Applying the Expected Credit Loss Model Under IFRS 9 to Trade Receivables”, https://www.dreport.cz/en/blog/applying-the-expected-credit-loss-model-under-ifrs-9-to-trade-receivables/ (Erişim Tarihi: 25.08.2020).
  • MNP. 2017. https://www.mnp.ca/SiteAssets/media/PDFs/APSG/2017/2017-02-ifrs-9-impairment-guide-final-version-apr-2017-update.pdf (Erişim Tarihi: 04.06.2020).
  • NSW. 2020. https://www.treasury.nsw.gov.au/sites/default/files/2020-05/Guidance%20-%20ECL%20assessment%20-%20and%20Covid19%20 %281%29. pdf (Erişim Tarihi: 31.08.2020).
  • Öztürk, E. 2017. “Finansal Varlıkların Ölçme ve Muhasebeleştirme Esaslarının Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı ve Türkiye Finansal Raporlama Standartları Açısından Karşılaştırılması”, İşletme Araştırmaları Dergisi, 9(3), 594-617.
  • PWC. 2015. https://www.pwc.com.tr/tr/services/ufrs/pdf/ufrs-9-yayini-finansal-araclar-siniflandirma-ve-olcmet.pdf (Erişim Tarihi: 28.05.2020).
  • PWC. 2017. https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-9-understanding-the-basics.pdf (Erişim Tarihi: 05.06.2020).
  • Sağlam, D. ve Yolcu, M. 2019. Uygulamalı UFRS TFRS Rehberi, Muhasebe Kitapları, Bursa.
  • Spall, C. 2020. “Covid-19 How Are Expected Credit Losses On Trade Receivables İmpacted”, https://assets.kpmg/content/dam/kpmg/xx/pdf/2020/ 04/covid19-expected-credit-losses.pdf (Erişim Tarihi: 24.08.2020).
  • Sy, S. 2016. Impairment Modelling for Financial Assets Under IFRS 9. Master Thesis Business Engineering Universite Catholique de Louvan (Belgique).
  • T&B. 2020. TFRS 9 Beklenen Kredi Zararında (Şüpheli Alacak Karşılığı) Ne Söylüyor. https://www.tnbakademi.com/post/tfrs-9-beklenen-kredi-zarar%C4%B1nda-%C5%9F%C3%BC pheli-alacak-kar%C5%9F%C4% B1l%C4%B1%C4%9F%C4%B1-ne-s%C3%B6yl%C3%B (Erişim Tarihi: 31.08.2020).
  • TFRS 15. 2018. KGK TFRS 15 Müşteri Sözleşmelerinden Hasılat. https://www.kgk.gov.tr /Portalv2Uploads/files/Duyurular/v2/TMS/ TMS_ 2020/TMS%202.pdf (Erişim Tarihi: 12.04.2020).
  • TFRS 9. 2018. https://www.kgk.gov.tr/Portalv2Uploads/ files/Duyurular /v2/ TMS /TMS_ 2020/TMS%202.pdf (Erişim Tarihi: 14.04.2020).
  • World Council. 2016. http://www.doglobalgood.org/documents/ WOCCU_IFRS _9_ for_Coop_Financial_Institutions_Dec_ 2016 (Erişim Tarihi: 01.09.2020).

COVİD-19 KOŞULLARI ALTINDA TİCARİ ALACAKLARA AİT BEKLENEN KREDİ ZARARLARININ TFRS 9 KAPSAMINDA BELİRLENMESİ

Year 2021, Volume: 23 Issue: 2, 355 - 379, 30.06.2021

Erkin Nevzat Güdelci

https://doi.org/10.31460/mbdd.798686
Cited By: 1

Abstract

TFRS 9 Finansal Araçlar Standardına göre işletmeler beklenen kredi zararlarını mevcut ve geleceğe yönelik makul ve desteklenebilir bilgilere dayanarak belirlemelidirler. Ancak Covid-19 salgının yaratmış olduğu belirsizlik özellikle finansal alt yapısı zayıf işletmelerin geleceğe yönelik tahminler yapmasını zorlaştırmaktadır. Bu çalışmada Covid-19’un yaratmış olduğu koşullar altında özellikle finansal kabiliyeti düşük küçük işletmeler başta olmak üzere tüm işletmeler için ticari alacaklara ait beklenen kredi zararlarının nasıl belirlenebileceği örnek üzerinden detaylı olarak açıklanmaya çalışılmıştır.

Keywords

Beklenen Kredi Zararlar TFRS 9, Karşılık Matrisi, cOVİD-19

References

  • ACCA. 2019. https://www.accaglobal.com/in/en/student/examsupport-resources/Professional-examsstudy-resources/strategic-business-reporting/ technical-articles/ifrs-9.html (Erişim Tarihi: 11.06. 2020).
  • Akkaş, J. 2020. “Covid-19 Salgınının Finansal Raporlama Etkileri”, https:// www.grantthornton.com.tr/globalassets/1.-member-firms/turkey/ifrs-yaynlar/ covid-19_ sfretkileri.pdf (Erişim Tarihi: 24.08.2020).
  • Arslan, İ. 2007. “Basel Kriterleri ve Türk Bankacılık Sektörüne Etkileri”, Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 18, 49-66.
  • Aytürk, Y. 2016. “UFRS 9 Finansal Araçlar Kapsamında Yeni Değer Düşüklüğü Modeli ve Bankacılık Sektörüne Etkileri”, Mali Cözüm Dergisi, 26, 133-143.
  • BDO. 2019. https://global-www.bdo.global/getmedia/6c6d6b82-65d6-4099-b150f381812710e5/IFRS9_FinancialInstrumentsscree.aspx (Erişim Tarihi:10.05.2020).
  • Deloitte. 2019 https://www2.deloitte.com/cy/en/pages/ risk/ articles /ifrs-9-financialinstruments.html#:~:text=Consequently%2C%20IFRS%209%20allows%20entities,significant%20increases%20in%20credit%20risk. (Erişim Tarihi: 05.06.2020).
  • EY. 2020. https://assets.ey.com/content/dam/ey-sites/ey-com/en_in/topics/ financial-accounting-advisory-services/2020/05/impact-on-the-expected-credit-loss.pdf?download (Erişim Tarihi: 24.08.2020).
  • Eyers, J. 2020. “Banks Struggle with New Loan Loss Rules, Bad Debts Tipped to Hit $14b’, The Australian Financial Review”, https://www.afr.com/ companies/financial-services/banks-struggle-with-new-loan-loss-rules-bad-debts-tipped-to-hit-14b-20200331-p54fjs (Erişim Tarihi: 07.04.2020).
  • Fidan, M.M. 2019. “Ticari Alacaklarda Değer Düşüklüğü-TFRS 9 Finansal Araçlar Standardının Basit Yaklaşımı ve Vergi Usul Kanunu Karşılaştırılması”, Muhasebe ve Finansman Dergisi, 81, 37-58.
  • Gope, A. 2018. “Clasification and Measurement of Financial Instrument: IFRS 9”, Inernational Journal of Creative Research Thoughts, 6(1), 2320-2882.
  • Gökgöz, A. 2019. “TFRS 9 Finansal Araçlar Standardı Çerçevesinde Ticari Alacaklara İlişkin Beklenen Kredi Zararlarının Tespiti ve Muhasebeleştirilmesi”, Journal of Accounting, Finance and Auditing Studies, 5(2), 163-178.
  • Grant Thornton. 2016. https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/ifrs/get-ready-for-ifrs-9-issue-2-the-impairment -requirements.pdf (Erişim Tarihi: 25.08.2020).
  • Huian, M.C. 2012. “Accounting for Financial Assets and Financial Liabilities According to IFRS 9”, Annals of The Alexandru Ioan Cuza University-Economics, 59(1), 27-47.
  • IFRS. 2014. https://www.ifrs.org/-/media/project/financial-instruments/project-summaries/ifrs-9-project-summary-july-2014.pdf
  • IFRS. 2020. https://cdn.ifrs.org/-/media/feature/supporting-implementation /ifrs-9/ifrs-9-ecl-and-coronavirus.pdf?la=en (Erişim Tarihi: 02.09.2020).
  • Kadlecova, J. 2018. “Applying the Expected Credit Loss Model Under IFRS 9 to Trade Receivables”, https://www.dreport.cz/en/blog/applying-the-expected-credit-loss-model-under-ifrs-9-to-trade-receivables/ (Erişim Tarihi: 25.08.2020).
  • MNP. 2017. https://www.mnp.ca/SiteAssets/media/PDFs/APSG/2017/2017-02-ifrs-9-impairment-guide-final-version-apr-2017-update.pdf (Erişim Tarihi: 04.06.2020).
  • NSW. 2020. https://www.treasury.nsw.gov.au/sites/default/files/2020-05/Guidance%20-%20ECL%20assessment%20-%20and%20Covid19%20 %281%29. pdf (Erişim Tarihi: 31.08.2020).
  • Öztürk, E. 2017. “Finansal Varlıkların Ölçme ve Muhasebeleştirme Esaslarının Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı ve Türkiye Finansal Raporlama Standartları Açısından Karşılaştırılması”, İşletme Araştırmaları Dergisi, 9(3), 594-617.
  • PWC. 2015. https://www.pwc.com.tr/tr/services/ufrs/pdf/ufrs-9-yayini-finansal-araclar-siniflandirma-ve-olcmet.pdf (Erişim Tarihi: 28.05.2020).
  • PWC. 2017. https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-9-understanding-the-basics.pdf (Erişim Tarihi: 05.06.2020).
  • Sağlam, D. ve Yolcu, M. 2019. Uygulamalı UFRS TFRS Rehberi, Muhasebe Kitapları, Bursa.
  • Spall, C. 2020. “Covid-19 How Are Expected Credit Losses On Trade Receivables İmpacted”, https://assets.kpmg/content/dam/kpmg/xx/pdf/2020/ 04/covid19-expected-credit-losses.pdf (Erişim Tarihi: 24.08.2020).
  • Sy, S. 2016. Impairment Modelling for Financial Assets Under IFRS 9. Master Thesis Business Engineering Universite Catholique de Louvan (Belgique).
  • T&B. 2020. TFRS 9 Beklenen Kredi Zararında (Şüpheli Alacak Karşılığı) Ne Söylüyor. https://www.tnbakademi.com/post/tfrs-9-beklenen-kredi-zarar%C4%B1nda-%C5%9F%C3%BC pheli-alacak-kar%C5%9F%C4% B1l%C4%B1%C4%9F%C4%B1-ne-s%C3%B6yl%C3%B (Erişim Tarihi: 31.08.2020).
  • TFRS 15. 2018. KGK TFRS 15 Müşteri Sözleşmelerinden Hasılat. https://www.kgk.gov.tr /Portalv2Uploads/files/Duyurular/v2/TMS/ TMS_ 2020/TMS%202.pdf (Erişim Tarihi: 12.04.2020).
  • TFRS 9. 2018. https://www.kgk.gov.tr/Portalv2Uploads/ files/Duyurular /v2/ TMS /TMS_ 2020/TMS%202.pdf (Erişim Tarihi: 14.04.2020).
  • World Council. 2016. http://www.doglobalgood.org/documents/ WOCCU_IFRS _9_ for_Coop_Financial_Institutions_Dec_ 2016 (Erişim Tarihi: 01.09.2020).
There are 28 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section MAIN SECTION
Authors

Erkin Nevzat Güdelci 0000-0002-4163-7433

Publication Date June 30, 2021
Submission Date September 22, 2020
Published in Issue Year 2021 Volume: 23 Issue: 2

Cite

APA Güdelci, E. N. (2021). COVİD-19 KOŞULLARI ALTINDA TİCARİ ALACAKLARA AİT BEKLENEN KREDİ ZARARLARININ TFRS 9 KAPSAMINDA BELİRLENMESİ. Muhasebe Bilim Dünyası Dergisi, 23(2), 355-379. https://doi.org/10.31460/mbdd.798686

Cited By

COVID-19’UN FİNANSAL RAPORLAMA STANDARTLARI UYGULAMALARI ÜZERİNE ETKİLERİ
Muhasebe Bilim Dünyası Dergisi
https://doi.org/10.31460/mbdd.1056327
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