INTERNATIONAL ACCOUNTING STANDARDS BOARD’S PERSPECTIVE ON PERFORMANCE REPORTING: WHAT HAS CHANGED FROM 1989 TO 2018?

Yıl 2019, Cilt: 12 Sayı: 2, 475 - 496, 01.07.2019

Pınar Okan Gökten

https://doi.org/10.29067/muvu.485653

Cited By: 1

Öz

Defining income and expenses as derivatives of assets
and liabilities in all published conceptual frameworks shows that the
International Accounting Standards Board has continued to adopt the balance
sheet approach from 1989 to present. On the other hand, the inclusion of the
concept of comprehensive income in the conceptual framework published in 2018
reveals that the importance given to performance reporting has increased.
However, Board has not yet determined a principle approach to which items will
be reported in other comprehensive income. Therefore, the Board is criticized
for failing to provide a specific framework for performance reporting. This
study examines the assigned role to performance reporting by International
Accounting Standards Board from past to present based on the criticisms emerged
in the literature. In addition, findings of the studies in literature on the
usefulness of the comprehensive income presentation are discussed.

Anahtar Kelimeler

Income, Comprehensive Income, Conceptual Framework

ULUSLARARASI MUHASEBE STANDARTLARI KURULU’NUN PERFORMANS RAPORLAMASINA BAKIŞ AÇISI: 1989’DAN 2018’E NE DEĞİŞTİ?

Öz

Gelirlerin
ve giderlerin yayınlanan tüm kavramsal çerçevelerde varlıkların ve
yükümlülüklerin türevi olarak tanımlanması, Uluslararası Muhasebe Standartları
Kurulu'nun 1989'dan günümüze kadar bilanço yaklaşımını benimsemeye devam
ettiğini göstermektedir. Diğer taraftan, 2018’de yayınlanan kavramsal çerçeve
içeriğinde kapsamlı gelir kavramının yer alması, performans raporlamasına
verilen önemin arttığını ortaya koymaktadır. Ancak, Kurul halen hangi
kalemlerin diğer kapsamlı gelirler içerisinde raporlanacağına ilişkin ilkesel
bir yaklaşım belirlememiştir. Bu nedenle Kurul, performans raporlamasına
ilişkin özgün bir çerçeve ortaya koyamadığı için eleştirilmektedir. Bu çalışma,
geçmişten günümüze literatürde ortaya çıkan eleştirilere dayalı olarak,
Uluslararası Muhasebe Standartları Kurulu tarafından performans raporlamasına
biçilen rolü irdelemektedir. Ayrıca, kapsamlı gelir sunumunun faydalı olup
olmadığına ilişkin literatürde yapılan çalışmaların bulguları ele alınmaktadır. 

Anahtar Kelimeler

Gelir, Kapsamlı Gelir, Kavramsal Çerçeve

Kaynakça

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