Bankacılıkta tekdüzen muhasebe sisteminin genel bir değerlendirmesi
Küçük Resim Yok
Tarih
2020
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
1997 - 1998’de Güney Doğu Asya ve Rusya Krizi; 2000’lerin başındaki muhasebe skandalları ve 2007-2008 Küresel Finansal Krizi bütün dünyada muhasebe ve finansal raporlama ile ilgili yaklaşımları değiştirmiş; düzenlemelerinin yeniden gözden geçirilmesine ve sıkılaştırılmasına neden olmuştur. Ülkemizde yaşanan bankacılık krizleri ile AB’ne ve uluslararası kurallara uyum amacıyla muhasebe ve raporlama konusundaki kurumsal yapı ile kurallarda önemli dönüşüm gerçekleştirilmiştir.1933 yılında Mevduatı Koruma Kanunu ile başlayan bankacılıkta muhasebe ve finansal raporlamayı düzenleme çabaları günümüzde kapsamlı bir tekdüzen muhasebe sistemi kurulması ile sonuçlanmıştır. Bugünkü düzenleyici yapıya doğru gelişme uzun ve maliyetli dersler ile gerçekleşmiştir. Günümüzde bankacılığın finansal raporlama, raporlama standartları, dış denetim ve kamuya açıklama uygulamaları önemli ölçüde iyileştirilmiştir. Bu çalışmada bankacılık sektöründeki tekdüzen muhasebe sistemindeki gelişme tarihsel bir perspektif ile incelenmiş ve değerlendirilmiştir.
Crisis of South-East Asia and Russia in 1997-1998, accounting scandals at the beginning of 2000s, Global Financial Crisis in 2007- 2008 changed the approach accounting, external aditing and financial reporting rules. Throughout the world, accounting regulations were tightened and a new institutional architecture was established. In Turkey, after the high-cost banking crisis, country adapted the EU regulations and interenationally accepted banking rules. Accounting and reporting rules were radically changed and new regulatory body which is responsible to issue accounting and auditing regulations was founded. First regulations on accounting and reporting of banks introduced by Deposit Protection Act of 1933. The efforts continued until establishing an uniform accounting system for banks. For reaching today’s system Turkey paid haigh prices. Turkish banking now have a complete uniform accounting system with comphrensive financial reporting, reporting standards adapted from IRRs, external independent compulsory audit and mandated disclosure. This paper asses the historical developments of uniform accounting system in Turkish banking.
Crisis of South-East Asia and Russia in 1997-1998, accounting scandals at the beginning of 2000s, Global Financial Crisis in 2007- 2008 changed the approach accounting, external aditing and financial reporting rules. Throughout the world, accounting regulations were tightened and a new institutional architecture was established. In Turkey, after the high-cost banking crisis, country adapted the EU regulations and interenationally accepted banking rules. Accounting and reporting rules were radically changed and new regulatory body which is responsible to issue accounting and auditing regulations was founded. First regulations on accounting and reporting of banks introduced by Deposit Protection Act of 1933. The efforts continued until establishing an uniform accounting system for banks. For reaching today’s system Turkey paid haigh prices. Turkish banking now have a complete uniform accounting system with comphrensive financial reporting, reporting standards adapted from IRRs, external independent compulsory audit and mandated disclosure. This paper asses the historical developments of uniform accounting system in Turkish banking.
Açıklama
Anahtar Kelimeler
Tekdüzen Muhasebe Sistemi, Tekdüzen Hesap Planı, Finansal Raporlama, Muhasebe ve Raporlama Standartları, Bağımsız Dış Denetim, Uniform Accounting System, Uniform Chart of Accounts, Finacial Reporting, Accounting and Reporting Stnadards, External Independent Audit
Kaynak
Banka ve Finans Hukuku Dergisi
WoS Q Değeri
Scopus Q Değeri
Cilt
9
Sayı
36
Künye
Erişir Karacan, E., Benli, V. F., & Karacan, A. İ. (2020). "Bankacılıkta Tekdüzen Muhasebe Sisteminin Genel Bir Değerlendirmesi" Banka ve Finans Hukuku Dergisi, 9(36), 1103-1186.
