ULUSLARARASI MUHASEBE/FİNANSAL RAPORLAMA STANDARTLARININ KOŞULLU VE KOŞULSUZ İHTİYATLILIK UYGULAMALARI AÇISINDAN DEĞERLENDİRİLMESİ: FİNANSAL TABLOLARIN İHTİYATLILIĞI ÜZERİNDEKİ ETKİSİNE İLİŞKİN BİR LİTERATÜR ARAŞTIRMASI

Yıl 2018, Cilt: 20 - MODAV 15. Uluslararası Muhasebe Konferansı Özel Sayısı, 150 - 172, 27.12.2018

Gizem Çopur Vardar

Öz

Çalışmanın amacı, Uluslararası Muhasebe/Finansal Raporlama Standartları (IAS/IFRS) kapsamında koşullu ve koşulsuz ihtiyatlılık uygulamalarının tespit edilmesi ve IAS/IFRS’lerin ihtiyatlılığı azaltıp azaltmadığının belirlenmesidir. IAS/IFRS’lerde her iki ihtiyatlılık uygulamalarına yer verilmekle birlikte koşullu ihtiyatlılık uygulamalarının yer aldığı standartların sayıca daha fazla olduğu tespit edilmiştir. Literatürde IAS/IFRS’lerin koşullu ihtiyatlılığı arttırdığı sonucuna ulaşılan çalışmaların yanı sıra her iki tür ihtiyatlılığı da azalttığı yönünde bulguları olan çalışmaların da mevcut olduğu tespit edilmiştir. İhtiyatlılık üzerinde sadece IAS/IFRS’lerin etkili olmadığı, şirkete, sektöre ve faaliyet gösterilen piyasaya özgü koşulların da etkisi olduğu söylenebilir.

Anahtar Kelimeler

Uluslararası muhasebe/finansal raporlama standartları, koşullu ihtiyatlılık, koşulsuz ihtiyatlılık

EVALUATION OF INTERNATIONAL ACCOUNTING/FINANCIAL REPORTING STANDARDS FROM THE POINT OF CONDITIONAL AND UNCONDITIONAL CONSERVATISM: A LITERATURE RESEARCH CONCERNING THE EFFECTS ON THE FINANCIAL STATEMENTS

Öz

The aim of the study is to determine the application of conditional and unconditional conservatism within the scope of International Accounting/Financial Reporting Standards (IAS/IFRS) and whether IAS/IFRS decreases conservatism. While IAS/IFRS include both types of conservatism applications, it is determined that the number of standards that include conditional conservatism application is higher. In the literature, the findings of some studies are that IAS/IFRS increase the conditional conservatism and in some other studies it is concluded that IAS/IFRS reduce both types of conservatism. This indicates that conservatism is not only affected by IAS /IFRS applications, but also by market-specific, sector-specific and market-specific conditions.

Anahtar Kelimeler

International accounting/financial reporting standards, conditional conservatism, unconditional conservatism

Kaynakça

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