Bobi Frs’nin Muhasebe Uygulamalarına Getirdiği Değişiklikler: Bobi Frs, Tms/Tfrs Ve Mevcut Muhasebe Sistemi Çerçevesinde Bir İnceleme
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Dosyalar
Tarih
2018
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Ankara Serbest Muhasebeci Mali Müşavirler Odası
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Kamu Gözetimi Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından hazırlanan Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS) Hakkında 30138 Sayılı Tebliğ 29 Temmuz 2017 tarihli Resmi Gazetede yayınlanmıştır. Bu tebliğin amacı, bağımsız denetime tabi olup Türkiye Finansal Raporlama Standartlarını (TMS/TFRS) uygulamayan işletmelerin konsolide ve bireysel finansal tablolarının gerçeğe uygun, ihtiyaca uygun ve karşılaştırılabilir bilgi sağlamasını temin etmek için BOBİ FRS’nin yürürlüğe konmasıdır. Bu çalışmada, BOBİ FRS’de yer alan ilkelerin TMS/TFRS ve Muhasebe Sistemi Uygulama Genel Tebliği/Vergi Usul Kanunu (MSUGT/VUK) ile karşılaştırılması suretiyle TMS/TFRS ve MSUGT’ye göre BOBİ FRS’nin Türkiye’de muhasebe uygulamalarına ne tür değişiklikler getirdiğinin ortaya konulması amaçlanmaktadır.
The notification numbered 30138 on Financial Reporting Standards for Large and Medium Sized Enterprises (BOBI FRS in Turkish abbreviation) prepared by Public Oversight Accounting and Auditing Standards Board (KGK in Turkish abbreviation) was enacted by the Official Gazette dated 29th of July 2017. The objective of the Notification is to put into effect BOBI FRS in order to ensure entities, which are subject to independent audit, but do not apply Turkish Accounting Standards/Turkish Financial Reporting Standards (TMS/TFRS in Turkish abbreviation), to present consolidated and separate financial statements providing fair,useful and comparable financial information. The present study aims to reveal what BOBI FRS brings to accounting practices for large and middle-sized enterprises in Turkey by comparing principles in BOBI FRS to principles in TMS/TFRS and Current Local Accounting Application System in Turkey.
The notification numbered 30138 on Financial Reporting Standards for Large and Medium Sized Enterprises (BOBI FRS in Turkish abbreviation) prepared by Public Oversight Accounting and Auditing Standards Board (KGK in Turkish abbreviation) was enacted by the Official Gazette dated 29th of July 2017. The objective of the Notification is to put into effect BOBI FRS in order to ensure entities, which are subject to independent audit, but do not apply Turkish Accounting Standards/Turkish Financial Reporting Standards (TMS/TFRS in Turkish abbreviation), to present consolidated and separate financial statements providing fair,useful and comparable financial information. The present study aims to reveal what BOBI FRS brings to accounting practices for large and middle-sized enterprises in Turkey by comparing principles in BOBI FRS to principles in TMS/TFRS and Current Local Accounting Application System in Turkey.
Açıklama
Anahtar Kelimeler
BOBİ FRS, TMS, MSUGT, Türkiye Muhasebe Standartları/Türkiye Finansal Raporlama Standartları, Turkish Accounting Standards/Turkish Financial Reporting Standards
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