TFRS 15 Case Study on Principal/Agent Positioning: Turkcell and Gezinomi

Pınar Okan Gökten; Burak Özdoğan; Soner Gökten

Makale detayları

TFRS 15 Case Study on Principal/Agent Positioning: Turkcell and Gezinomi

Yazarlar:

Pınar Okan Gökten | Burak Özdoğan | Soner Gökten

Yayıncı:

Selcuk University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Vol.26 Issue 2, pp.345-356

Belge Tipi:

Makale

Yayın Tarihi:

11/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001304473

pISSN:

2564-7458

Anahtar kelimeler:

Özet:

 With this study, it is aimed to investigate the effect of the principalagent evaluation according to TFRS 15 on the reporting of revenue of the enterprises operating in Borsa Istanbul BIST and generating income by acting as an agency or an intermediary in the delivery of the product or service of another enterprise to its customers in the business model. Content analysis model, one of the qualitative research methods, was used in the research. Using the revenue section and detail data obtained from the annual reports of Turkcell and Gezinomi businesses operating in BIST between 2018 and 2022, it has been analyzed specifically how the businesses position themselves in the disclosures part as principalagent while recording the revenue item according to TFRS 15. In this context, the information obtained from the activity reports of the enterprises does not disclose the details of which revenue items are added to the gross and which revenue items are added to the net revenue while recording the revenue. This situation makes it difficult to measure the real financial performance of the enterprises and to make comparisons in terms of sectors, increasing the doubts on the enterprise from the stakeholder perspective who actually relies on the disclosures for their decisions.

 With this study, it is aimed to investigate the effect of the principalagent evaluation according to TFRS 15 on the reporting of revenue of the enterprises operating in Borsa Istanbul BIST and generating income by acting as an agency or an intermediary in the delivery of the product or service of another enterprise to its customers in the business model. Content analysis model, one of the qualitative research methods, was used in the research. Using the revenue section and detail data obtained from the annual reports of Turkcell and Gezinomi businesses operating in BIST between 2018 and 2022, it has been analyzed specifically how the businesses position themselves in the disclosures part as principalagent while recording the revenue item according to TFRS 15. In this context, the information obtained from the activity reports of the enterprises does not disclose the details of which revenue items are added to the gross and which revenue items are added to the net revenue while recording the revenue. This situation makes it difficult to measure the real financial performance of the enterprises and to make comparisons in terms of sectors, increasing the doubts on the enterprise from the stakeholder perspective who actually relies on the disclosures for their decisions.

 With this study, it is aimed to investigate the effect of the principalagent evaluation according to TFRS 15 on the reporting of revenue of the enterprises operating in Borsa Istanbul BIST and generating income by acting as an agency or an intermediary in the delivery of the product or service of another enterprise to its customers in the business model. Content analysis model, one of the qualitative research methods, was used in the research. Using the revenue section and detail data obtained from the annual reports of Turkcell and Gezinomi businesses operating in BIST between 2018 and 2022, it has been analyzed specifically how the businesses position themselves in the disclosures part as principalagent while recording the revenue item according to TFRS 15. In this context, the information obtained from the activity reports of the enterprises does not disclose the details of which revenue items are added to the gross and which revenue items are added to the net revenue while recording the revenue. This situation makes it difficult to measure the real financial performance of the enterprises and to make comparisons in terms of sectors, increasing the doubts on the enterprise from the stakeholder perspective who actually relies on the disclosures for their decisions.

 Bu çalışma ile Borsa İstanbulda BIST faaliyet gösteren ve iş modeli içerisinde acentelik veya başka bir işletmenin ürün veya hizmetini müşterilerine ulaştırmasında aracılık rolü üstlenerek gelir elde eden işletmelerin TFRS 15e göre asılvekil değerlendirmesinin işletmelerin hasılatın raporlanması üzerindeki etkisini araştırmak amaçlanmıştır. Araştırmada nitel araştırma yöntemlerinden içerik analizi modeli kullanılmıştır. BISTte faaliyet gösteren Turkcell ve Gezinomi işletmelerinin 2018  2022 yılları arası faaliyet raporlarından elde edilen hasılat kalemi ve ayrıntısı verisi kullanılarak TFRS 15e göre işletmelerin hasılat kalemini kaydederken kendilerini asılvekil olarak nasıl konumlandırdıkları özelinde analiz edilmiştir. Bu çerçevede işletmelerin faaliyet raporlarından elde edilen bilgiler işletmelerin hasılatı kaydederken hangi kalemleri brüt, hangi kalemleri net olarak hasılata ekledikleri ayrıntısını göstermemektedir. Bu durum işletmelerin finansal açıklamaları çerçevesinde karar alan paydaşların, işletmelerin gerçek finansal performanslarını ölçmesi ve sektörel anlamda karşılaştırma yapmasını zorlaştırarak işletme üzerindeki şüpheleri artırmaktadır.

Makale detayları

TFRS 15 Case Study on Principal/Agent Positioning: Turkcell and Gezinomi

Yazarlar:

Pınar Okan Gökten | Burak Özdoğan | Soner Gökten

Yayıncı:

Selcuk University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Vol.26 Issue 2, pp.345-356

Belge Tipi:

Makale

Yayın Tarihi:

11/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001304473

pISSN:

2564-7458

TFRS 15

Revenue

Principal/Agent

Financial Reporting

Financial DisclosuresTFRS 15

Hasılat

Asıl/Vekil

Finansal Raporlama

Finansal Açıklama

Sayı

Makale detayları

Yazarlar: Pınar Okan Gökten | Burak Özdoğan | Soner Gökten

Yayıncı: Selcuk University

Ana Başlıklar: Finansal Muhasebe

Dergi: Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Vol.26 Issue 2, pp.345-356

Belge Tipi: Makale

Yayın Tarihi: 11/2023

Belge Dili: Türkçe

Document ID (Org No.): 2001304473

pISSN: 2564-7458

Sayı

Yazarlar:

Pınar Okan Gökten | Burak Özdoğan | Soner Gökten

Yayıncı:

Selcuk University

Ana Başlıklar:

Finansal Muhasebe

Dergi:

Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi Vol.26 Issue 2, pp.345-356

Belge Tipi:

Makale

Yayın Tarihi:

11/2023

Belge Dili:

Türkçe

Document ID (Org No.):

2001304473

pISSN:

2564-7458