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

USER PERCEPTION OF THE NEW REQUIREMENTS IN TFRS 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS: AN EVALUATION OF THE STATEMENT OF PROFIT OR LOSS

TFRS 18 FİNANSAL TABLOLARDA SUNUM VE AÇIKLAMAYLA GELEN YENİ DÜZENLEMELERE YÖNELİK KULLANICI ALGISI: KÂR VEYA ZARAR TABLOSU ÜZERİNE BİR DEĞERLENDİRME

Begüm Hazar0000-0001-5075-8416
Serap Sebahat Yanık(ANKARA HACI BAYRAM VELİ ÜNİVERSİTESİ)0000-0001-7525-8717
Pages
611–636
Publication Date
2026-09-22
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AI Summary & Key Takeaways

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

The results indicate that regulations regarding the classification of items that cannot be assigned to other categories under the operating category and the disclosure of management-defined performance measures in the notes are not fully supported by the participants.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:TFRS 18 Presentation and Disclosure in Financial Statements, which replaces TMS 1 Presentation of Financial Statements, has introduced structural changes to the presentation of financial performance.
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Key Findings & Data:The results indicate that regulations regarding the classification of items that cannot be assigned to other categories under the operating category and the disclosure of management-defined performance measures in the notes are not fully supported by the participants.
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Conclusion & Impact:Furthermore, it was determined that many innovations introduced by TFRS 18 overlap with current presentation practices in Türkiye, suggesting that no significant adaptation challenges will arise at the implementation level during the transition process.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:UFRS 18 · TFRS 18 · Finansal Raporlama Standartları

Abstract

TFRS 18 Presentation and Disclosure in Financial Statements, which replaces TMS 1 Presentation of Financial Statements, has introduced structural changes to the presentation of financial performance. This study, based on the perspectives of academics and auditors in Ankara, investigates whether these new regulations provide a more useful presentation. Utilizing an explanatory sequential mixed method, the research first collected survey data and subsequently conducted semi-structured interviews to support and detail the findings. The results indicate that regulations regarding the classification of items that cannot be assigned to other categories under the operating category and the disclosure of management-defined performance measures in the notes are not fully supported by the participants. Furthermore, it was determined that many innovations introduced by TFRS 18 overlap with current presentation practices in Türkiye, suggesting that no significant adaptation challenges will arise at the implementation level during the transition process.

Özet

TMS 1 Finansal Tabloların Sunuluşu’nun yerini alacak olan TFRS 18 Finansal Tablolarda Sunum ve Açıklama, finansal performansın sunumunda yapısal değişiklikler getirmiştir. Ankara’daki akademisyen ve bağımsız denetçilerin görüşlerine dayanan bu araştırmada, yeni düzenlemelerin daha faydalı bir sunum sağlayıp sağlamadığı incelenmiştir. Açıklayıcı sıralı karma yöntemin kullanıldığı çalışmada; ilk aşamada anket ile veri toplanmış, ikinci aşamada bu verileri desteklemek ve detaylandırmak için yarı yapılandırılmış görüşmeler yapılmıştır. Bulgular; diğer bölümlerde sınıflandırılamayan kalemlerin esas faaliyetlerde sunulması ve yönetimin tanımladığı performans ölçütlerinin dipnotlarda açıklanmasına ilişkin düzenlemelerin, katılımcılar tarafından tam olarak desteklenmediğini ortaya koymuştur. Ayrıca, TFRS 18 ile getirilen birçok yeniliğin Türkiye’deki mevcut sunum alışkanlıklarıyla örtüştüğü ve geçiş sürecinde uygulama boyutunda önemli bir adaptasyon sorunuyla karşılaşılmayacağı tespit edilmiştir.

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Cite This Article

Hazar, B., Yanık, S. S. (2026). USER PERCEPTION OF THE NEW REQUIREMENTS IN TFRS 18 PRESENTATION AND DISCLOSURE IN FINANCIAL STATEMENTS: AN EVALUATION OF THE STATEMENT OF PROFIT OR LOSS. Muhasebe ve Denetime Bakış, Cilt: 26 Sayı: 79, 611–636. https://doi.org/10.55322/mdbakis.1962550

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