Türkiye'de dış ticaret sektöründe kur değişimde uygulanan muhasebe standartlarının işletme finansal tablolarına etkisi
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Date
2021
Authors
Ulutaş, Hanım Aysun
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Abstract
Ticaret hacimlerinin artması ile yoğunlaşan para hareketleri, döviz kurundaki dalgalanmalar ve hatta dış ticaretteki teslim ve ödeme şekilleri, bu işlemlerin muhasebeleştirilmesi ve mali tablolara yansıtılması konusunu karmaşık hale getirmiş ve özellikle uluslararası yatırımcılar için doğru mali tablolara ulaşmak daha da önem kazanmıştır. Bu durum, muhasebe alanında ortak bir muhasebe ve finansal raporlama lisanına olan ihtiyacı arttırmış, bu amaca yönelik standart oluşturma çabaları tüm dünyada yaygınlaşmıştır. Çalışmada, Ülkemizde belirlenen TMS'lerden (Türkiye Muhasebe Standartları) TMS 21 Kur Değişiminin Etkileri Standardı ve TMS 18 Hasılat Standardı işletmelerin döviz kur değişimlerinin muhasebeleştirilmesinde uygulanmış olup vade ve kur farkından kaynaklanan gelir ve giderlerin oluşturulan örnek yevmiye kayıtları ile uygulamaya konulmuştur. Dış ticaret faaliyetinde bulunan ve kur değişiminin etkilerinin sonuçlarından olumsuz etkilenen örnek bir firma mali tabloları oluşturulmuş tablolardaki mali verilerek değerlendirilmiş çıkan sonuçlar neticesinde firmanın olumlu ilerleyişi için neler yapabileceği değerlendirilip öneriler oluşturulmuştur.
The intensified money movements with the increase in trade volumes, fluctuations in the exchange rate and even the delivery and payment methods in foreign trade have complicated the accounting and reflection of these transactions in financial statements, and it has become even more important for international investors to reach the correct financial statements. This situation has increased the need for a common accounting and financial reporting language in the field of accounting, and the efforts to set standards for this purpose have become widespread all over the world.In the study, the TMS determined in our country (Turkey Accounting Standards) IAS 21 The Effects of Changes in Foreign Exchange Standards and IAS 18 Revenue is the standard applied in the accounting of business of foreign exchange rate changes maturities and income arising from exchange rate realize and put into practice with sample journal entries generated expenses. The financial statements of a company engaged in foreign trade activities and adversely affected by the effects of the exchange rate changes were created, and as a result of the results obtained from the financial statements in the statements, what could be done for the positive progress of the company were evaluated and recommendations were made.
The intensified money movements with the increase in trade volumes, fluctuations in the exchange rate and even the delivery and payment methods in foreign trade have complicated the accounting and reflection of these transactions in financial statements, and it has become even more important for international investors to reach the correct financial statements. This situation has increased the need for a common accounting and financial reporting language in the field of accounting, and the efforts to set standards for this purpose have become widespread all over the world.In the study, the TMS determined in our country (Turkey Accounting Standards) IAS 21 The Effects of Changes in Foreign Exchange Standards and IAS 18 Revenue is the standard applied in the accounting of business of foreign exchange rate changes maturities and income arising from exchange rate realize and put into practice with sample journal entries generated expenses. The financial statements of a company engaged in foreign trade activities and adversely affected by the effects of the exchange rate changes were created, and as a result of the results obtained from the financial statements in the statements, what could be done for the positive progress of the company were evaluated and recommendations were made.
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İşletme, Döviz kuru, Döviz kuru oynaklığı, Business Administration, Dış ticaret sermaye şirketleri, Exchange rate, Exchange rate volatility, Türkiye Muhasebe Standartları, Foreign trade corporate companies, Uluslararası Muhasebe Standartları, Turkish Accounting Standarts, International Accounting Standarts, Uluslararası ticaret, International trade
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102