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Journals / Ankara Üniversitesi SBF Dergisi / 2007 / Cilt: 62 - Sayı: 4

Küçük ve Orta Büyüklükteki İşletmeler İçin Uluslararası Finansal Raporlama Standartları ve Türkiye Örneği

International Financial Reporting Standards X for Small and Medium Sized Entities and the Turkish Case

Barış SİPAHİ
Aylin Poray ARSOY
Pages
31–48
Publication Date
2022-10-11
DOI
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AI Summary & Key Takeaways

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

We also prepared a questionnaire based on the SWOT analysis and asked the respondents to rank the strengths, weaknesses, opportunities and threats of adopting IFRS for SMEs in Turkey.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:This study examines the adoption of international financial reporting standards (IFRS) for small and medium sized entities (SMEs) in Turkey.
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Key Findings & Data:The convergence to IFRSs in Turkey began in 2003 for listed companies.
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Conclusion & Impact:We also prepared a questionnaire based on the SWOT analysis and asked the respondents to rank the strengths, weaknesses, opportunities and threats of adopting IFRS for SMEs in Turkey.
🔬Design:Survey & Empirical Study
📍Scope:2003 Verileri
⚙️Variables:Domain Parameters

Abstract

This study examines the adoption of international financial reporting standards (IFRS) for small and medium sized entities (SMEs) in Turkey. The harmonization of international financial reporting standards is a necessity for answering the requirements of global capital markets. The convergence to IFRSs in Turkey began in 2003 for listed companies. Currently the listed companies in Turkey are fully adopting the IFRS in their financial reporting framework. However the adoption of IFRS by SMEs in Turkey will be a more complex process. In the study we have provided an analysis of the Strengths-Weaknesses-Opportunities and Threats (SWOT)in adoption of IFRS for SMEs in Turkey. We also prepared a questionnaire based on the SWOT analysis and asked the respondents to rank the strengths, weaknesses, opportunities and threats of adopting IFRS for SMEs in Turkey.

Özet

Bu çalışmada Türkiye’de küçük ve orta büyüklükteki işletmeler tarafından uluslararası finansal raporlama standartlarının benimsenmesi incelenmektedir. Uluslararası finansal raporlama standarlarının uyumlaştırılması global sermaye piyasalarının ihtiyaçlarına cevap vermek için bir zorunluluk halini almıştır. Türkiye’de uluslararası finansal raporlama standartlarına uyum süreci halka açık şirketler için 2003 yılında başlamıştır. Halen halka açık şirketler uluslararası finansal raporlama standartları ile uyumlu finansal raporlama yapmaktadırlar. Ancak Türkiye’de uluslararası finansal raporlama standartlarının KOBI ler tarafından uygulanması daha karmaşık bir süreç olacaktır. Çalışmada, Türkiye’de KOBI muhasebe standartlarının benimsenmesi ile ilgili olarak Güçlü Yönler-Zayıf Yönler Fırsatlar-Tehditler (SWOT) analizi yapılmıştır. Yapılan SWOT analizine dayalı olarak hazırlanan anket cevaplayıcılara uygulanmış ve Türkiye’de KOBI muhasebe standartlarının benimsenmesinin güçlü yönleri, zayıf yönleri, fırsatları ve tehditlerini önem sırasına göre sıralamaları istenmiştir.

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Cite This Article

SİPAHİ, B., ARSOY, A. P. (2022). Küçük ve Orta Büyüklükteki İşletmeler İçin Uluslararası Finansal Raporlama Standartları ve Türkiye Örneği. Ankara Üniversitesi SBF Dergisi, Cilt: 62 - Sayı: 4, 31–48. https://ajindex.com/articles/443174

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