Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme

Yıl 2021, Sayı: 91, 35 - 56, 05.07.2021

İbrahim Apak

https://doi.org/10.25095/mufad.872153

Öz

Bu çalışmanın amacı, finansal piyasalara şeffaflık, hesap verebilirlik ve verimlilik getirmesi amacıyla
geliştirilen Uluslararası Finansal Raporlama Standartları (UFRS) araştırmalarının incelenmesidir. Bu
kapsamda çeşitli ülkelerde gerçekleştirilen araştırmalar UFRS’ye yönelik algı, geçiş öncesi-sonrası ve
UFRS’nin ekonomik sonuçları olmak üzere üç kategori altında incelenmiştir. Çalışmada UFRS’ye yönelik
birincil ve ikincil veri kaynaklarında elde edilen verilerle gerçekleştirilen araştırmalarda elde edilen bulgular
karşılaştırmalı olarak yorumlanmaktadır. Araştırmaların bulgularına göre UFRS ile elde edilen sonuçlar
ülkeden ülkeye farklılık göstermektedir. Araştırmalarda UFRS öncesinde tespit edilen (olumlu-olumsuz)
öngörülerin büyük ölçüde gerçekleştiği ve UFRS’nin karşılaştırılabilirlik dışında diğer getirilerinin bazı ülkeler
için sınırlı düzeyde kaldığı bulgulanmıştır. Bazı ülkeler içinse bulgular UFRS’nin faydadan çok zarara neden
olduğu yönündedir. UFRS özellikle denetim ve denetim dışı ücretlerde artışa neden olarak işletmelerde
maliyetlere yol açmıştır. Bu maliyetlerin gelecekte artarak ilerleyeceği düşünülmektedir. UFRS’nin
fayda/maliyet dengesinin işletme aleyhine bozulduğunu gösteren araştırmalar lehine olduğunu gösteren
araştırmalardan daha fazladır.

Anahtar Kelimeler

Muhasebe, Finansal Raporlama, UFRS

A Review on International Accounting and Financial Reporting Standards Researches

Öz

This study aims to examine researches that realized on International Financial Reporting Standards
(IFRS) that were developed to bring transparency, accountability, and efficiency to financial markets. In this
context, researches conducted in various countries are examined under three categories: perception towards
IFRS, pre-post transition and economic consequences of IFRS. In the study, the findings obtained from the
researches conducted with the data obtained from primary and secondary data sources for IFRS are discussed
comparatively. According to the findings of the researches, IFRS results differ from country to country. In the
researches that IFRS (positive-negative) perceptions are determined before the IFRS, results show that the
benefits of the IFRS remain limited for some countries except for comparability. Beyond that, for some countries,
IFRS causes more harm than good. IFRS causes costs to businesses, especially by causing an increase in audit
and non-audit fees. It is thought that these costs will increase in the future. Most of the researches show that the
benefit/cost balance of IFRS is not in favor of the company.

Anahtar Kelimeler

Accounting, Financial Reporting, IFRS

Kaynakça

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