Yaratıcı muhasebe teknikleri ile finansal tablo manipülasyonu ve örnek uygulamalı finansal tablolar
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Dosyalar
Tarih
2015
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
İstanbul Ticaret Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Gelişen finansal piyasalarla birlikte finansal tabloların ve finansal verilerin yorumlanması geçmiş dönemlerle kıyasla daha da önem kazanmaya başlamıştır. Finansal tablo hazırlayıcılarının bilgi sağladığı kişi sayısı arttıkça olası bir olumsuzluk durumunda bu olumsuzluklardan negatif olarak etkilenen kişi sayısı da aynı yönde artış göstermektedir. 2000’li yılların başında yaşanan Enron, Worldcom ve Parmalat gibi şirket iflasları ve Enron olayına bağlı olarak Arthur Andersen adlı uluslararası denetim firmasının denetim lisansının iptal edilmesi ile yüz binlerce yatırımcı ve çalışan mağdur olmuş ve milyarlarca ABD Doları değerinde servet kaybı yaşanmıştır. Bu iflaslarla birlikte yaratıcı muhasebe ismi daha sık duyulmaya başlanmıştır. Yaratıcı muhasebe, muhasebe uygulamalarını kullanarak finansal tabloların yanıltıcı bir şekilde hazırlanması ve sunulması amacıyla yapılan işlemler bütünüdür. Yaratıcı muhasebe uygulamasında temel amaç finansal tablo okuyucusunu ve paydaşları yanıltmak olarak değerlendirilmektedir. Finansal tabloların güvenirliğini sağlamak ve yanıltıcı muhasebe uygulamalarını kontrol etmek amacıyla dünya genelinde başta Sarbanes-Oxley (“SOX”) yasası olmak üzere gereken kontrol sistemleri kurulmuş ve risk önleyici adımlar atılmaya başlanmıştır. Türkiye’de bu regülasyonları yıllardır SPK, BDDK ve Hazine Müsteşarlığı gibi kamu kuruluşları yapmaktadırlar. Bu kuruluşlara tabi şirketler finansallar tablolarını UFRS başta olmak üzere önceden belirlenmiş raporlama standartlarına göre hazırlamaktadırlar. Ancak bankacılık kuruluşları, sigorta şirketleri, aracı kurumlar ve halka açık şirketler dışındaki şirketlerde yeknesak bir muhasebe sistematiği yok idi. 6102 Sayılı Yeni Türk Ticaret Kanunu’nun 2011 yılında kabulü ve buna bağlı olarak KGK’nın kurulması ile birlikte yukarıdaki kapsam dışında yer almayan ancak belirli ölçeğin üzerindeki şirketler de artık finansal tablolarını UFRS’den uyarlanan TFRS’lere hazırlamaya başlayacaklar. Mevcut uygulamalara ek olarak ilk defa TFRS’ye göre finansal tablolarını hazırlayacak şirketler için finansal tabloların yeknesaklığı ve güvenirliliği sorunu ortaya çıkmaktadır. Bu çalışmanın amacı; finansal tablo okuyucularına ve paydaşlara muhtemel yaratıcı muhasebe yöntemlerini, seçimlik muhasebe politikaları dahi olmak üzere, ilgili UFRS/TFRS ve UMS/TMS uygulamalarına referanslarını baz alarak açıklamak ve farkındalık yaratmaktır.
The interpretation of financial statements and the financial information have become more important in parallel with the development of financial markets. As the number of people for whom the preparer of financial statements provide information has increased, the number of people which may negatively affected from any complication increases. At the beginning of the 2000s, thousands of investors and employees were aggrieved by the bankruptcy cases of Enron, Worldcom and Parmalat and the cancellation of auditor license of the international audit firm named Arthur Andersen with connection to collapse of Enron. These collapses had been resulted in a loss wealth of billions of US Dollars. The name of creative accounting has become familiar together with these bankruptcies. The creative accounting is aggregation of deceptive accounting applications and transactions regarding the preparation and the presentation of financial statements. The main object of creative accounting is widely acknowledged as to mislead the readers of financial statements and the related stakeholders. To increase the reliability of the financial statements and to control the creative accounting applications, some global control systems, especially Sarbanes-Oxley Act (“SOX”) and risk preventive frameworks been formed. In Turkey, these regulations have been controlled by governmental authorities such as Turkish CMB, BRSA, and Treasury for a long time. The entities regulated by these governmental authorities prepare and present their financial statements in accordance with the specified accounting frameworks such as IFRS. However, there was no applied uniform accounting framework for the entities other than baking institutions, insurance companies, financial intermediary companies and listed companies in Turkey. With the acceptance of New Turkish Commercial Code numbered 6102 in 2011 and incorporation of the Public Oversight Accounting and Auditing Standards Authority, the entities which are not in the scope listed above and over a specified size will prepare and present their financial statements in accordance with TFRS which is derived from IFRS. Together with the current applications, there are concerns over the uniformity and reliability of the financial statements which will prepared accordance with TFRS especially for the entities who will prepare and present for the first time. The objective of this study is to present the potential creative accounting applications, together with alternative accounting treatments, with the references to IFRS/TFRS and IAS/TAS to the readers of financial statements and the stakeholders and raise awareness.
The interpretation of financial statements and the financial information have become more important in parallel with the development of financial markets. As the number of people for whom the preparer of financial statements provide information has increased, the number of people which may negatively affected from any complication increases. At the beginning of the 2000s, thousands of investors and employees were aggrieved by the bankruptcy cases of Enron, Worldcom and Parmalat and the cancellation of auditor license of the international audit firm named Arthur Andersen with connection to collapse of Enron. These collapses had been resulted in a loss wealth of billions of US Dollars. The name of creative accounting has become familiar together with these bankruptcies. The creative accounting is aggregation of deceptive accounting applications and transactions regarding the preparation and the presentation of financial statements. The main object of creative accounting is widely acknowledged as to mislead the readers of financial statements and the related stakeholders. To increase the reliability of the financial statements and to control the creative accounting applications, some global control systems, especially Sarbanes-Oxley Act (“SOX”) and risk preventive frameworks been formed. In Turkey, these regulations have been controlled by governmental authorities such as Turkish CMB, BRSA, and Treasury for a long time. The entities regulated by these governmental authorities prepare and present their financial statements in accordance with the specified accounting frameworks such as IFRS. However, there was no applied uniform accounting framework for the entities other than baking institutions, insurance companies, financial intermediary companies and listed companies in Turkey. With the acceptance of New Turkish Commercial Code numbered 6102 in 2011 and incorporation of the Public Oversight Accounting and Auditing Standards Authority, the entities which are not in the scope listed above and over a specified size will prepare and present their financial statements in accordance with TFRS which is derived from IFRS. Together with the current applications, there are concerns over the uniformity and reliability of the financial statements which will prepared accordance with TFRS especially for the entities who will prepare and present for the first time. The objective of this study is to present the potential creative accounting applications, together with alternative accounting treatments, with the references to IFRS/TFRS and IAS/TAS to the readers of financial statements and the stakeholders and raise awareness.
Açıklama
Tez (Yüksek Lisans) -- İstanbul Ticaret Üniversitesi -- Kaynakça var.
Anahtar Kelimeler
Bilançolar (Mali rapor), Financial statements
Kaynak
WoS Q Değeri
Scopus Q Değeri
Cilt
Sayı
Künye
Atan, Menduh. (2015). Yaratıcı muhasebe teknikleri ile finansal tablo manipülasyonu ve örnek uygulamalı finansal tablolar. (Yayımlanmamış yüksek lisans tezi). İstanbul Ticaret Üniversitesi, Sosyal Bilimler Enstitüsü, Muhasebe ve Denetim Anabilim Dalı , İstanbul
