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Journals / Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi / 2007 / Cilt: 16 - Sayı: 2

Finansal Raporlama Açısından Değerleme

FİNANSAL RAPORLAMA AÇISINDAN DEĞERLEME

Yrd. Doç. Dr. Hikmet ULUSAN
Pages
525–543
Publication Date
2007-09-01
DOI
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⚡ TL;DR(Too Long; Didn't Read)

The measurement basis used in financial reporting is primarily historical cost However in measurement for financial reporting there has been a change from use of pure historical cost towards use of current values and recently greater use of fair value specifically Therefore many controversy in the accounting area surrounds the question of measurement for financial reporting In this study we have aimed at examining in turn about measurement for financial reporting: i The importance aim and scope of measurement ii The classification of the measurement bases and the units used in measurement iii The measurement approaches iv The causes of changes in the measurement bases used in financial reporting v The criteria used to choose the measurement bases and vi The issues experienced in measurement Key Words: Measurement Valuation Measurement for Financial Reporting

📌 3 Key Takeaways

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Objective & Hypothesis:The measurement basis used in financial reporting is primarily historical cost However in measurement for financial reporting there has been a change from use of pure historical cost towards use of current values and recently greater use of fair value specifically Therefore many controversy in the accounting area surrounds the question of measurement for financial reporting In this study we have aimed at examining in turn about measurement for financial reporting: i The importance aim and scope of measurement ii The classification of the measurement bases and the units used in measurement iii The measurement approaches iv The causes of changes in the measurement bases used in financial reporting v The criteria used to choose the measurement bases and vi The issues experienced in measurement Key Words: Measurement Valuation Measurement for Financial Reporting
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Key Findings & Data:The measurement basis used in financial reporting is primarily historical cost However in measurement for financial reporting there has been a change from use of pure historical cost towards use of current values and recently greater use of fair value specifically Therefore many controversy in the accounting area surrounds the question of measurement for financial reporting In this study we have aimed at examining in turn about measurement for financial reporting: i The importance aim and scope of measurement ii The classification of the measurement bases and the units used in measurement iii The measurement approaches iv The causes of changes in the measurement bases used in financial reporting v The criteria used to choose the measurement bases and vi The issues experienced in measurement Key Words: Measurement Valuation Measurement for Financial Reporting
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Conclusion & Impact:The measurement basis used in financial reporting is primarily historical cost However in measurement for financial reporting there has been a change from use of pure historical cost towards use of current values and recently greater use of fair value specifically Therefore many controversy in the accounting area surrounds the question of measurement for financial reporting In this study we have aimed at examining in turn about measurement for financial reporting: i The importance aim and scope of measurement ii The classification of the measurement bases and the units used in measurement iii The measurement approaches iv The causes of changes in the measurement bases used in financial reporting v The criteria used to choose the measurement bases and vi The issues experienced in measurement Key Words: Measurement Valuation Measurement for Financial Reporting
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Anahtar Kelimeler Değerleme · Finansal Raporlama Açısından Değerleme

Abstract

The measurement basis used in financial reporting is primarily historical cost However in measurement for financial reporting there has been a change from use of pure historical cost towards use of current values and recently greater use of fair value specifically Therefore many controversy in the accounting area surrounds the question of measurement for financial reporting In this study we have aimed at examining in turn about measurement for financial reporting: i The importance aim and scope of measurement ii The classification of the measurement bases and the units used in measurement iii The measurement approaches iv The causes of changes in the measurement bases used in financial reporting v The criteria used to choose the measurement bases and vi The issues experienced in measurement Key Words: Measurement Valuation Measurement for Financial Reporting

Özet

Finansal raporlamada kullanılan değerleme esası esas itibariyle tarihi maliyettir. Ancak, finansal raporlama açısından değerlemede sadece tarihi maliyetin kullanımından cari değerlerin ve son zamanlarda özellikle makul değerin daha çok kullanımına doğru bir gelişme yaşanmaktadır. Bu nedenle, muhasebe alanındaki çok sayıda tartışma finansal raporlamada değerleme sorunu etrafında toplanmaktadır. Bu çalışmada finansal raporlama açısından değerleme konusu ile ilgili olarak sırası ile şunların incelenmesi amaçlanmıştır: i) Değerlemenin önemi, amacı ve konusu, ii) Değerleme esaslarının sınıflandırılması ve değerlemede kullanılan ölçü birimleri, iii) Değerleme yaklaşımları, iv) Finansal raporlamada kullanılan değerleme esaslarında ortaya çıkan değişikliklerin nedenleri, v) Değerleme esaslarını değerlendirme kriterleri ve vi) Değerlemede karşılaşılan sorunlar.

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Cite This Article

ULUSAN, Y. D. D. H. (2007). Finansal Raporlama Açısından Değerleme. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Cilt: 16 - Sayı: 2, 525–543. https://ajindex.com/articles/74007

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