GENEL SUNUM VE AÇIKLAMALAR STANDARDI’NA İLİŞKİN TASLAK METİN’DE İSTİSNAİ GELİR VE GİDERLERİN RAPORLANMASI

Yıl 2023, , 227 - 246, 15.09.2023

Begüm Hazar , Serap Sebahat Yanık

https://doi.org/10.55322/mdbakis.1295168

Öz

IASB’nin 2019 yılında Genel Sunum ve Açıklamalar Standardı’na İlişkin Taslak Metni yayımlamasıyla
istisnai gelir ve giderlerin dipnotlarda finansal tablo kullanıcılarına sunulması gündeme gelmiştir.
Her ne kadar istisnai gelir ve giderler ile ilgili olarak IASB tarafından getirilen öneriler şu an için
askıya alınmış olsa da bu konuyla ilgili görüş alışverişleri ve paydaşlar arasındaki tartışmalar devam
etmektedir. Dolayısıyla bu konu hâlâ güncelliği korumaktadır.
Bu çalışmanın amacı istisnai gelir ve giderlerin sunulmasının önemini ortaya koymaktır. Bu bağlamda
IASB’nin konuyla ilgili çalışmaları, paydaş görüşleri ve literatürde yer alan çalışmalar sunularak
konuyla ilgili bütünleyici bir bakış açısı oluşturmak hedeflenmiştir. Bu çalışma, istisnai kalemlerin
sunulmasıyla ilgili yerli literatürdeki ilk çalışma olması bakımından önem taşımaktadır.

Anahtar Kelimeler

İstisnai gelir, istisnai gider, Genel Sunum ve Açıklamalar Standardı

Kaynakça

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