oaioai:acikerisim.aku.edu.tr:11630/2690

Uygulama principles of international accounting standards based durability of reciprocity based rules: Afyonkarahisar, Uşak, Eskişehir And Kütahya in the an application

Abstract

Dünyada muhasebe uygulamalarında kabul edilen iki muhasebe standart seti bulunmaktadır. Bunlardan biri Uluslar arası Muhasebe Standartları Kurulu (IASB) tarafından oluşturulan Uluslararası Finansal Raporlama Standartları(UFSR), diğeri ise ABD’de bulunan Finansal Muhasebe Standartları Kurulu (FASB) tarafından oluşturulan ABD Genel Kabul Görmüş Muhasebe İlkeleri (US GAAP)’dir. Bu iki muhasebe seti arasındaki temel fark ise, IASB tarafından oluşturulan muhasebe standartlarının “ilke bazlı” standartlar olmasına karsın; US GAAP standartlarının “kural bazlı” olmasıdır. Bazı nedenlerle son dönemlerde UFRS ve US GAAP’in uyumlaştırılması çalışmaları başlamıştır. Amerika Birlesik Devletleri Senatosu’nun 2002 yılında kabul ettiği Sarbannes-Oxley Yasası; Sermaye Piyasası Kuruluna (SEC) ilke- bazlı muhasebe standartlarına geçilmesi yönünde tavsiyelerde bulunmaktadır. Norwalk anlaşmasıyla da, hem iç piyasalarda, hem de dış piyasalarda finansal raporlamada kullanılacak yüksek kaliteli ve birbiriyle uyumlu muhasebe standartlarının geliştirilmesi taahhüt edilmiştir.Bu tezin amacı; Türkiye’de ilke bazlı ya da kural bazlı muhasebe standartlarından hangisinin tercih edildiğini tespit etmeye çalışmaktadır.In the world, it has been found that there are two accounting standards sets, which are accepted, in accounting practices. One of them is International Financial Reporting Standards (UFSR) which have been formed by International Accounting Standards Board, the other one is US Generally Accepted Accounting Principles (US GAAP) which have been formed by Accounting Standards Board (FASB) that is found in US. The main difference between these two accounting sets is that, in spite of accounting standards that has been formed by IASB are “ policy- based” , the US GAAP standards are “ rule-based”. For some reasons, latterly, the studies of harmonisation of UFRS and US GAAP have begun. The Law of Sarbannes-Oxley which was accepted by the United States of America Senate, in the year 2002, has been advised to Stock Exchange Commission (SEC) to be entered in the direction of accounting standards which are policy-based.Also, developing high quality and match accounting stardards which will be used in financial reporting, both in domestic markets and in foreign markts, have been undertaken. The aim of this thesis is to determine which one of standards from policy-based, or rule-based, accounting standards, has preferred. In this thesis study, primarily, it has done literature work, then, it has done questionnaire study, concerning that in what degree the standards are applied by accountants

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Afyon Kocatepe Üniversitesi Açık Erişim Sistemi

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oaioai:acikerisim.aku.edu.tr:11630/2690Last time updated on 5/15/2019

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