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Journals / İşletme ve Girişimcilik Araştırmaları Dergisi / 2025 / Sayı: 7

COMPARISON OF FFR FOR NON-PROFIT ENTERPRISES AND FFR FOR SMALL AND MICROBES IN TERMS OF FINANCIAL REPORTING PHILOSOPHY AND OBJECTIVES

FİNANSAL RAPORLAMA FELSEFESİ VE AMAÇ AÇISINDAN KAGİ FRS İLE KÜMİ FRS’NİN KARŞILAŞTIRILMASI

Ümran Bulut Su0000-0002-9451-711X
Ümit Gücenme Gençoğlu(Bursa Uludağ Üniversitesi)0000-0002-8034-9063
Pages
58–64
Publication Date
2025-12-31
DOI
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AI Summary & Key Takeaways

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

In this context, regulatory recommendations are presented for improving the standard within the framework of the proportional reporting principle.

📌 3 Key Takeaways

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Objective & Hypothesis:The aim of this study is to comparatively evaluate the fundamental differences between the Financial Reporting Standard for Non-Profit Entities (FRS) and the Financial Reporting Standard for Small and Micro Enterprises (FRS) in terms of objective, scope, financial statement structure, terminology, and reporting philosophy.
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Key Findings & Data:The examination revealed that the FRS adopts a reporting approach that considers the structural characteristics of non-profit organizations and prioritizes accountability and transparency; in contrast, the FRS offers a more limited framework focusing on the profitability and financial performance of commercial enterprises.
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Conclusion & Impact:In this context, regulatory recommendations are presented for improving the standard within the framework of the proportional reporting principle.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:: KAGİ FRS · KÜMİ FRS · kâr amacı gütmeyen kuruluşlar

Abstract

The aim of this study is to comparatively evaluate the fundamental differences between the Financial Reporting Standard for Non-Profit Entities (FRS) and the Financial Reporting Standard for Small and Micro Enterprises (FRS) in terms of objective, scope, financial statement structure, terminology, and reporting philosophy. The study utilized document analysis, a qualitative research method; the draft text of the FRS published by the Public Oversight, Accounting and Auditing Standards Authority and the FRS regulation were systematically examined. The examination revealed that the FRS adopts a reporting approach that considers the structural characteristics of non-profit organizations and prioritizes accountability and transparency; in contrast, the FRS offers a more limited framework focusing on the profitability and financial performance of commercial enterprises. This study reveals that while the FRS for Non-Profit Organizations (NPOs) is a strong normative regulation, its scope and reporting obligations may create applicability problems, particularly for small-scale organizations. In this context, regulatory recommendations are presented for improving the standard within the framework of the proportional reporting principle.

Özet

Bu çalışmanın amacı, Kâr Amacı Gütmeyen Kuruluşlar İçin Finansal Raporlama Standardı (KAGİ FRS) ile Küçük ve Mikro İşletmeler İçin Finansal Raporlama Standardı (KÜMİ FRS) arasındaki temel farklılıkları amaç, kapsam, finansal tablo yapısı, terminoloji ve raporlama felsefesi açısından karşılaştırmalı olarak değerlendirmektir. Çalışmada, nitel araştırma yöntemlerinden doküman analizi kullanılmış; Kamu Gözetimi, Muhasebe ve Denetim Standartları Kurumu tarafından yayımlanan KAGİ FRS taslak metni ile KÜMİ FRS düzenlemesi sistematik biçimde incelenmiştir. İnceleme sonucunda, KAGİ FRS’nin kâr amacı gütmeyen kuruluşların yapısal özelliklerini dikkate alan, hesap verebilirlik ve şeffaflığı önceleyen bir raporlama yaklaşımı benimsediği; buna karşılık KÜMİ FRS’nin ticari işletmelerin kârlılığı ve finansal performansına odaklanan daha sınırlı bir çerçeve sunduğu tespit edilmiştir. Çalışma, KAGİ FRS’nin normatif açıdan güçlü bir düzenleme olmakla birlikte, kapsam genişliği ve raporlama yükümlülükleri bakımından özellikle küçük ölçekli kuruluşlar açısından uygulanabilirlik sorunları doğurabileceğini ortaya koymaktadır. Bu bağlamda, standardın orantılı raporlama ilkesi çerçevesinde geliştirilmesine yönelik düzenleyici öneriler sunulmaktadır.

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Cite This Article

Su, Ü. B., Gençoğlu, Ü. G. (2025). COMPARISON OF FFR FOR NON-PROFIT ENTERPRISES AND FFR FOR SMALL AND MICROBES IN TERMS OF FINANCIAL REPORTING PHILOSOPHY AND OBJECTIVES. İşletme ve Girişimcilik Araştırmaları Dergisi, Sayı: 7, 58–64. https://ajindex.com/articles/1629872

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