Abstract
Finansal performansın sunumunun iyileştirilmesi finansal tablo kullanıcıları tarafından IASB’ye iletilen ve uzun zamandır kurulun gündeminde olan konulardandır. UMS 1 Finansal Tabloların Sunuluşu’nun yerini alacak olan UFRS 18 Finansal Tablolarda Sunum ve Açıklama’da performansın sunumunu doğrudan etkileyen değişiklikler bulunmaktadır. Kâr veya zarar tablosundaki gelir ve giderlerin işletme faaliyetleri bazında sınıflandırılarak bölümler halinde sunulması ve yeni zorunlu ara toplamların raporlanması, bu tablonun dipnotunda yönetim tarafından tanımlanan performans ölçütlerinin açıklanması ve esas faaliyet giderlerinin sunumunda karma yaklaşıma izin verilmesi dikkat çeken yeniliklerdendir. Ayrıca faydalı bir biçimlendirilmiş özet sunma işlevi ve daha fazla ayrıştırılmış bilgiye yer verilmesi, tüm temel finansal tabloları ilgilendiren diğer önemli hususlardır.
Keywords
References
- EEG. (2023). Introduction to IFRS 18 Presentation and Disclosure in Financial Statements. Agenda Paper 1, Ekim(Emerging Economies Group Meeting).
- IASB. (2015). Request for Views: Agenda Consultation 2015.
- IASB. (2017). Discussion Paper: Disclosure Initiative - Principles of Disclosure.
- IASB. (2018). Primary Financial Statements - Project Overview. Agenda Paper 21A, Haziran.
- IASB. (2019). Basis for Conclusions on Exposure Draft: General Presentation and Disclosures, IFRS Standards Exposure Draft ED/2019/7.
- IASB. (2021). Primary Financial Statements: Management Performance Measures and the Scope of Public Communications. Agenda Paper 21B, Kasım.
- IASB. (2024a). Basis for Conclusions on IFRS 18 Presentation and Disclosure in Financial Statements.
- IASB. (2024b). Illustrative Examples on IFRS 18 Presentation and Disclosure in Financial Statements.
- KPMG. (2024). Presentation and Disclosure - IFRS 18 - First Impressions.
- UFRS 18. (2024). Finansal Tablolarda Sunum ve Açıklama Standardı.
- UMS 1. (2018). Finansal Tabloların Sunuluşu Standardı.
Abstract
Improving the presentation of financial performance is one of the issues requested from the IASB by financial statement users and has been on the Board's agenda for a long time. IFRS 18 Presentation and Disclosure in Financial Statements, which will replace IAS 1 Presentation of Financial Statements, contains changes that directly affect the presentation of performance. The most notable changes are the categorization of income and expenses in income statement by business activities and presentation of new required subtotals, the disclosure of management-defined performance measures in the note of this statement, and allowing a mix approach to the presentation of operating expenses. In addition, the role of providing a useful structured summary and further disaggregation of information are other important requirements affecting all core financial statements.
Keywords
References
- EEG. (2023). Introduction to IFRS 18 Presentation and Disclosure in Financial Statements. Agenda Paper 1, Ekim(Emerging Economies Group Meeting).
- IASB. (2015). Request for Views: Agenda Consultation 2015.
- IASB. (2017). Discussion Paper: Disclosure Initiative - Principles of Disclosure.
- IASB. (2018). Primary Financial Statements - Project Overview. Agenda Paper 21A, Haziran.
- IASB. (2019). Basis for Conclusions on Exposure Draft: General Presentation and Disclosures, IFRS Standards Exposure Draft ED/2019/7.
- IASB. (2021). Primary Financial Statements: Management Performance Measures and the Scope of Public Communications. Agenda Paper 21B, Kasım.
- IASB. (2024a). Basis for Conclusions on IFRS 18 Presentation and Disclosure in Financial Statements.
- IASB. (2024b). Illustrative Examples on IFRS 18 Presentation and Disclosure in Financial Statements.
- KPMG. (2024). Presentation and Disclosure - IFRS 18 - First Impressions.
- UFRS 18. (2024). Finansal Tablolarda Sunum ve Açıklama Standardı.
- UMS 1. (2018). Finansal Tabloların Sunuluşu Standardı.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Business Administration |
| Journal Section | İnceleme Makalesi |
| Authors | |
| Publication Date | May 14, 2025 |
| Submission Date | November 28, 2024 |
| Acceptance Date | February 10, 2025 |
| Published in Issue | Year 2025 Volume: 25 Issue: 75 |
