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Journals / Muhasebe ve Denetime Bakış / 2026 / Cilt: 26 Sayı: 79

THE INTERNATİONAL FİNANCİAL REPORTİNG STANDARD FOR SMALL AND MEDİUM-SİZED ENTİTİES (IFRS FOR SME’S), COMPARISON WITH LARGE AND MEDIUM-SIZED ENTERPRISES (BOBI FRS) APPLIED IN TURKEY, PROPOSED AMENDMENTS TO BOBI FRS IN THE CONTEXT OF CHANGES IN IFRS FOR SMES

KÜÇÜK VE ORTA ÖLÇEKLİ İŞLETMELER İÇİN ULUSLARARASI FİNANSAL RAPORLAMA STANDARDI (KOBİ’LER İÇİN IFRS), TÜRKİYE’DE UYGULANAN BOBİ FRS İLE KARŞILAŞTIRILMASI, KOBİ’LER İÇİN IFRS’DEKİ DEĞİŞİKLİKLER KAPSAMINDA BOBİ FRS’YE İLİŞKİN DEĞİŞİKLİK ÖNERİLERİ

Hatice Sevde Ocak(KAMU GÖZETİMİ KURUMU)0009-0004-7546-6734
Nalan Akdogan(BAŞKENT ÜNİVERSİTESİ TİCARİ BİLİMLER FAKÜLTESİ)0000-0001-8168-6152
Pages
511–530
Publication Date
2026-09-22
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

The aim of this study is to compare the provisions of the IFRS for SMEs 2015 version and BOBI FRS to highlight the differences between them, and examine the 2015 (second edition) and 2025 versions (third edition) of IFRS for SMEs, identify the changes in the Standard, and finally to propose changes that could be made to BOBI FRS in light of the changes in the 2025 version of IFRS for SMEs.

📌 3 Key Takeaways

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Objective & Hypothesis:International Financial Reporting Standard for Small and Medium-Sized Enterprises (IFRS for SMEs) is a standard created for use by small and medium-sized enterprises (SMEs), which are not publicly accountable and publish general-purpose financial statements for external users.
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Key Findings & Data:The Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS), on the other hand, is the local reporting framework developed for large and medium-sized enterprises in Turkey that are subject to independent auditing but do not apply IFRS.
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Conclusion & Impact:The aim of this study is to compare the provisions of the IFRS for SMEs 2015 version and BOBI FRS to highlight the differences between them, and examine the 2015 (second edition) and 2025 versions (third edition) of IFRS for SMEs, identify the changes in the Standard, and finally to propose changes that could be made to BOBI FRS in light of the changes in the 2025 version of IFRS for SMEs.
🔬Design:Araştırma Makalesi
📍Scope:2015 Verileri
⚙️Variables:Küçük ve Orta Ölçekli İşletmeler için Finansal Raporlama Standardı · KOBİ'ler için IFRS · Kobiler İçin Finansal Raporlama Standardı

Abstract

International Financial Reporting Standard for Small and Medium-Sized Enterprises (IFRS for SMEs) is a standard created for use by small and medium-sized enterprises (SMEs), which are not publicly accountable and publish general-purpose financial statements for external users. The Financial Reporting Standard for Large and Medium-Sized Enterprises (BOBI FRS), on the other hand, is the local reporting framework developed for large and medium-sized enterprises in Turkey that are subject to independent auditing but do not apply IFRS. The aim of this study is to compare the provisions of the IFRS for SMEs 2015 version and BOBI FRS to highlight the differences between them, and examine the 2015 (second edition) and 2025 versions (third edition) of IFRS for SMEs, identify the changes in the Standard, and finally to propose changes that could be made to BOBI FRS in light of the changes in the 2025 version of IFRS for SMEs.

Özet

Küçük ve Orta Ölçekli İşletmeler için Uluslararası Finansal Raporlama Standardı (KOBİ'ler için IFRS - IFRS for SMEs) Küçük ve Orta Ölçekli İşletmeler (KOBİ'ler) olarak adlandırılan kamuya hesap verme yükümlülüğü olmayan ve dış kullanıcılar için genel amaçlı finansal tablolar yayınlayan işletmeler tarafından kullanılmak üzere oluşturulan standarttır. Büyük ve Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS) ise, Türkiye’de bağımsız denetime tabi olup TFRS’yi uygulamayan büyük ve orta boy işletmeler için geliştirilen yerel raporlama çerçevesidir. Bu çalışmanın amacı, KOBİ'ler için IFRS’in 2015 versiyonu ile BOBİ FRS hükümlerinin karşılaştırılması suretiyle iki Standart arasındaki farklılıkların ortaya konması, daha sonra KOBİ'ler için IFRS’in 2015 ve 2025 versiyonlarının incelenerek Standartta meydana gelen değişikliklerin tespit edilmesi ve nihai olarak Standardın 2025 versiyonunda meydana gelen değişiklikler kapsamında BOBİ FRS’de yapılabilecek değişikliklere ilişkin önerilerin ortaya konulmasıdır.

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Cite This Article

Ocak, H. S., Akdogan, N. (2026). THE INTERNATİONAL FİNANCİAL REPORTİNG STANDARD FOR SMALL AND MEDİUM-SİZED ENTİTİES (IFRS FOR SME’S), COMPARISON WITH LARGE AND MEDIUM-SIZED ENTERPRISES (BOBI FRS) APPLIED IN TURKEY, PROPOSED AMENDMENTS TO BOBI FRS IN THE CONTEXT OF CHANGES IN IFRS FOR SMES. Muhasebe ve Denetime Bakış, Cilt: 26 Sayı: 79, 511–530. https://doi.org/10.55322/mdbakis.1935103

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