Comparison of TPL/GCAS, TAS/TFRS and FRS FOR LMEs In Terms of Valuation Methods

Ersin Yenisu

Makale detayları

Comparison of TPL/GCAS, TAS/TFRS and FRS FOR LMEs In Terms of Valuation Methods

Yazarlar:

Ersin Yenisu

Yayıncı:

Giresun University

Ana Başlıklar:

İşletme

Dergi:

Giresun Üniversitesi İktisadi ve İdari Bilimler Dergisi Vol.10 Issue 1, pp.57-85

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001316723

pISSN:

2149-3391

Anahtar kelimeler:

Özet:

 Valuation methods affect the financial outlook of the enterprises and the profit  loss performance of the relevant period. In other words, different valuation methods may lead to different results in terms of financial reporting of businesses. In this direction, the subject of the study is to monitor the changes in the valuation methods, taking into account the developments in our accounting legislation. Therefore, the aim of the study is to introduce old and new valuation approaches in terms of accounting theory and accounting practices. As a matter of fact, in the study, valuation methods were systematically examined in terms of VUKMSUGT, which is the traditional accounting legislation, TMSTFRS, which is accepted within the framework of international compliance, and BOBI FRS, which includes the most up-to-date approaches in our accounting legislation. Due to this wide scope, the study differs from the relevant literature. In the study, in which the qualitative analysis method was used, conceptual explanations, definitions and comparisons were included. In other words, in the study, accounting-based valuation measures are defined separately in accordance with the original legislation or standards. Ultimately, this study can contribute to the literature and practitioners with its conceptual and comparative analysis.

 Valuation methods affect the financial outlook of the enterprises and the profit  loss performance of the relevant period. In other words, different valuation methods may lead to different results in terms of financial reporting of businesses. In this direction, the subject of the study is to monitor the changes in the valuation methods, taking into account the developments in our accounting legislation. Therefore, the aim of the study is to introduce old and new valuation approaches in terms of accounting theory and accounting practices. As a matter of fact, in the study, valuation methods were systematically examined in terms of VUKMSUGT, which is the traditional accounting legislation, TMSTFRS, which is accepted within the framework of international compliance, and BOBI FRS, which includes the most up-to-date approaches in our accounting legislation. Due to this wide scope, the study differs from the relevant literature. In the study, in which the qualitative analysis method was used, conceptual explanations, definitions and comparisons were included. In other words, in the study, accounting-based valuation measures are defined separately in accordance with the original legislation or standards. Ultimately, this study can contribute to the literature and practitioners with its conceptual and comparative analysis.

 Valuation methods affect the financial outlook of the enterprises and the profit  loss performance of the relevant period. In other words, different valuation methods may lead to different results in terms of financial reporting of businesses. In this direction, the subject of the study is to monitor the changes in the valuation methods, taking into account the developments in our accounting legislation. Therefore, the aim of the study is to introduce old and new valuation approaches in terms of accounting theory and accounting practices. As a matter of fact, in the study, valuation methods were systematically examined in terms of VUKMSUGT, which is the traditional accounting legislation, TMSTFRS, which is accepted within the framework of international compliance, and BOBI FRS, which includes the most up-to-date approaches in our accounting legislation. Due to this wide scope, the study differs from the relevant literature. In the study, in which the qualitative analysis method was used, conceptual explanations, definitions and comparisons were included. In other words, in the study, accounting-based valuation measures are defined separately in accordance with the original legislation or standards. Ultimately, this study can contribute to the literature and practitioners with its conceptual and comparative analysis.

 Değerleme ölçüleri işletmelerin finansal görünümlerini ve ilgili dönemin karzarar performansını etkilemektedir. Diğer bir ifadeyle farklı, değerleme yöntemleri işletmelerin finansal raporlamaları açısından farklı sonuçlara yol açabilir. Bu bağlamda, çalışmanın konusu muhasebe mevzuatımızdaki gelişmeler dikkate alınarak değerleme ölçülerindeki değişimi izlemektir. Dolayısıyla çalışmanın amacı muhasebe kuramı ve muhasebe uygulamaları açısından eski ve yeni değerleme yaklaşımlarını tanıtmaktır. Nitekim çalışmada, geleneksel muhasebe mevzuatı olan VUKMSUGT, uluslararası uyum çerçevesinde kabul edilen TMSTFRS ve muhasebe mevzuatımızdaki en güncel yaklaşımları içeren BOBİ FRS açısından değerleme ölçüleri sistematik olarak incelenmiş ve bu değerleme ölçüleri ile ilgili tanımlara, açıklamalara ve karşılaştırmalara yer verilmiştir. Bu geniş kapsamından dolayı çalışma ilgili literatürden farklılık göstermektedir. Nitel analiz yönteminin kullanıldığı çalışmada kavramsal açıklamalara, tanımlamalara ve karşılaştırmalara yer verilmiştir. Nihayetinde çalışmanın kavramsal ve karşılaştırmalı analiziyle literatüre ve uygulamacılara katkıda bulunabileceği değerlendirilmektedir.

Makale detayları

Comparison of TPL/GCAS, TAS/TFRS and FRS FOR LMEs In Terms of Valuation Methods

Yazarlar:

Ersin Yenisu

Yayıncı:

Giresun University

Ana Başlıklar:

İşletme

Dergi:

Giresun Üniversitesi İktisadi ve İdari Bilimler Dergisi Vol.10 Issue 1, pp.57-85

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001316723

pISSN:

2149-3391

TAS/TFRS

FRS FOR LMEs

TPL/GCASA

Valuation MeasuresTMS/TFRS

BOBİ FRS

VUK/MSUGT

Değerleme Ölçüleri

Sayı

Makale detayları

Yazarlar: Ersin Yenisu

Yayıncı: Giresun University

Ana Başlıklar: İşletme

Dergi: Giresun Üniversitesi İktisadi ve İdari Bilimler Dergisi Vol.10 Issue 1, pp.57-85

Belge Tipi: Makale

Yayın Tarihi: 6/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001316723

pISSN: 2149-3391

Sayı

Yazarlar:

Ersin Yenisu

Yayıncı:

Giresun University

Ana Başlıklar:

İşletme

Dergi:

Giresun Üniversitesi İktisadi ve İdari Bilimler Dergisi Vol.10 Issue 1, pp.57-85

Belge Tipi:

Makale

Yayın Tarihi:

6/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001316723

pISSN:

2149-3391