INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS: EXAMINATION OF THE PROPERTY, PLANT AND EQUIPMENT (IPSAS 17) STANDARD

Yıl 2023, , 161 - 182, 15.09.2023

Hüseyin Özyiğit , Sait Kaygusuz

https://doi.org/10.55322/mdbakis.1289875

Öz

The public sector accounting practices of the countries may be different from each other. International
Public Sector Accounting Standards (IPSAS) are designed to improve the quality, ensure consistency
and increase accountability and transparency in public finance in the financial reporting of public
organizations. IPSAS is used by government and public sector organizations around the world,
including many countries in Europe, Africa and Asia. In this context, the purpose of the study is to
make explanations about the IPSAS 17 Property, Plant and Equipment standard, to provide examples
and to help the availability of the IPSAS 17 Property, Plant and Equipment standard in public
organizations by increasing awareness. Document analysis method, one of the qualitative research
methods, was used in the study. Document analysis allows the understanding, discovery, development
and elimination of ambiguities of the relevant subject. As a result, it is believed that if attention is paid
to finance, initial accounting and cost elements, depreciation, revaluation and professional approaches
of the authorities, it will contribute to the applicability of the IPSAS 17 Property, Plant and Equipment
standard by public institutions.

Anahtar Kelimeler

IPSAS, Property Plant and Equipment, Application Examples

ULUSLARARASI KAMU SEKTÖRÜ MUHASEBE STANDARTLARI: MADDİ DURAN VARLIKLAR (IPSAS 17) STANDARDININ İNCELENMESİ

Öz

Ülkeler arasındaki kamu sektörü muhasebe uygulamaları birbirinden farklı olabilmektedir. Uluslararası
Kamu Sektörü Muhasebe Standartları (IPSAS); kamu kuruluşlarının mali raporlamasında kaliteyi
artırmak, tutarlılığı sağlamak ve kamu maliyesinde hesap verebilirliği ve şeffaflığı artırmak için
tasarlanmıştır. IPSAS; Avrupa, Afrika ve Asya’daki birçok ülke de dahil olmak üzere dünya genelinde
hükümet ve kamu sektörü kuruluşu tarafından kullanılmaktadır. Bu bağlamda çalışmanın amacı;
IPSAS 17 Maddi Duran Varlıklar standardı hakkında açıklamalar yapmak, örnekler vermek ve kamu
kuruluşlarında IPSAS 17 Maddi Duran Varlıklar standardının farkındalığını artırarak kullanılabilirliğine
yardımcı olmaktır. Çalışmada nitel araştırma yöntemlerinden doküman analizi yöntemi kullanılmıştır.
Doküman analizi, ilgili konunun anlaşılmasına, keşfedilmesine, geliştirilmesine ve belirsizliklerinin
giderilmesine imkân vermektedir. Sonuç olarak; finansmana, ilk muhasebeleştirme ve maliyet
unsurlarına, amortismanlara, yeniden değerlemeye ve yetkililerin profesyonel yaklaşımlarına önem
verilmesi durumunda, IPSAS 17 Maddi Duran Varlıklar standardının kamu kuruluşları tarafından
uygulanabilirliğine katkı sağlayacağı düşünülmektedir.

Anahtar Kelimeler

IPSAS, Maddi Duran Varlıklar, Uygulama Örnekleri

Kaynakça

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