Araştırma Makalesi
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UFRS/UMS ve AB Muhasebe Direktifinin Karşılaştırmalı Bir Değerlendirmesi: Farklılıklar, Benzerlikler ve Çatışmalar

Yıl 2019, Cilt: 34 Sayı: 3, 345 - 359, 30.09.2019
https://doi.org/10.24988/ije.2019343849

Öz

Uluslararası piyasaların kırılganlaşması ve piyasa düzenlemelerine duyulan güvenin sarsılması sonucunda Avrupa Komisyonu ekonomik iyileşmeyi ve sürdürülebilir büyümeyi sağlamak için kapsamlı bir önlem paketi kabul etmek zorunda kalmıştır. Finansal raporlama uyumlaştırma çalışmaları kapsamında yayınlanmış olan Muhasebe Direktifi, ülkeler arası yatırımı/finansal karşılaştırılabilirliği artırmak ve mevcut finansal sistemin güvenilir ve adil kılmak amacı ile öne sürülen yöntemlerden biridir. AB üye ülkelerin finansal tablo ve dipnotlarını kapsayan bu yasal düzenleme UFRS/UMS’den farklılık göstermektedir. Dolayısı ile bu çalışma kapsamında iki standart grubu arasında farklılıklar, benzerlikler ve çatışmalar incelenecektir.

Kaynakça

  • Abela, M. (2015). The Accounting Directive Transposed Into the Companies Act and Gapsme. http://Theaccountant.Org.Mt/The-Accounting-Directive-Transposed-Into-The-Companies-Act-And-Gapsme/ (30.03.2019).
  • Brooks, T. A. (1997). The Economics of Information: A Guide to Economic and Cost-Benefit Analysis for Information Professionals: by Bruce R. Kingma. Englewood. Libraries Unlimited, UK.
  • Cisternino, J. A. (2014). A Time to Rethink Regulation. Le Libellio d’, 67, 1-20.
  • Commission of the European Communities. (2003). Comments Concerning Certain Articles of the Regulation (Ec) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the Application of International Accounting Standards and the Fourth Council Directive 78/660/Eec of 25 July 1978 and the Seventh Council Directive 83/349/Eec of 13 June 1983 on Accounting. http://Ec.Europa.Eu/Internal_Market/Accounting/Docs/Ias/200311-Comments/Ias-200311-Comments_En.Pdf (30.03.2019).
  • Cottier, T., Jackson, J. H., and LASTRA, R. M. (2012). International Law in Financial Regulation and Monetary Affairs, Oup Oxford, UK.
  • Demir, V., and Bahadir, O. (2014). An Investigation of Compliance With International Financial Reporting Standards by Listed Companies in Turkey. Accounting and Management Information Systems, 13(1). 1-14.
  • Djankov, S., La Porta, R., Lopez-De-Silanes, F., and Shleifer, A. (2002). the Regulation of Entry. The Quarterly Journal of Economics, 117(1). 1-37.
  • Dreher, A., and Gassebner, M. (2013). Greasing the Wheels? the Impact of Regulations and Corruption on Firm Entry. Public Choice, 155(3-4). 413-432.
  • European Commission. (2010). A Strategy for Competitive, Sustainable and Secure Energy, http://Ec.Eupora.Eu/Energy/Index_En.Htm (30.03.2019) GODFREY, J. M., and LANGFIELD-SMITH, I. A. (2005). Regulatory Capture in the Globalisation of Accounting Standards. Environment and Planning, 37(11). 1975-1993.
  • European Commission. (2011a). Single Market Act Twelve Levers to Boost Growth and Strengthen Confidence "Working Together to Create New Growth". Communication From the Commission to the European Parliament, the Council, Economic and Social Committee and the Committee of the Regions. http://Ec.Europa.Eu/Internal_Market/Smact/Docs/20110413-Communication_En.Pdf (30.03.2019).
  • European Commission. (2011b). Communication From the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions a Renewed EU Strategy 2011-14 for Corporate Social Responsibility. http://Eur-Lex.Europa.Eu/Lexuriserv/Lexuriserv.Do?Uri=Com:2011:0681:Fin:En:Pdf (30.03.2019).
  • European Commission. (2011c). International Accounting Standard 1 Presentation of Financial Statements. http://Ec.Europa.Eu/Internal_Market/Accounting/Docs/Consolidated/Ias1_En.Pdf (30.03.2019).
  • European Commission. (2013). Directive (2013\34\Eu) of the European Parliment and the European Union Commission of 26 June 2013. Official Journal of the European Union (OJEU). 182 (19). 1-87.
  • European Commission. (2014). Corporate Social Responsibility National Public Policies in the European Union Compendium 2014. http://Ec.Europa.Eu/Social/Blobservlet?Docid=12899andlangid=En (30.03.2019).
  • European Commission. (2016). Legal Framework/Document Repository. http://Ec.Europa.Eu/Finance/Company-Reporting/Legal-Framework/Index_En.Htm (30.03.2019).
  • European Parliament. (2013a). Report on Corporate Social Responsibility: Accountable, Transparent and Responsible Business Behaviour and Sustainable Growth (2012/2098(Ini)). http://www.Europarl.Europa.Eu/Sides/Getdoc.Do?Pubref=-//Ep//Nonsgml+Report+A7-2013-0017+0+Doc+Pdf+V0//En (30.03.2019).
  • European Parliament. (2013b). Report on Corporate Social Responsibility: Promoting Society’s Interests and a Route to Sustainable and Inclusive Recovery (2012/2097(Ini)). http://www.Europarl.Europa.Eu/Sides/Getdoc.Do?Pubref=-//Ep//Nonsgml+Report+A7-2013-0017+0+Doc+Pdf+V0//En (30.03.2019).
  • European Parliament. (2016). Report on International Accounting Standards (Ias) Evaluation and the Activities of the International Financial Reporting Standards (Ifrs) Foundation, the European Financial Reporting Advisory Group (Efrag) and the Public Interest Oversight Board (Piob) (2016/2006(Ini)). http://www.Europarl.Europa.Eu/Sides/Getdoc.Do?Pubref=-//Ep//Nonsgml+Report+A8-2016-0172+0+Doc+Pdf+V0//En (30.03.2019).
  • Federation of European Accountants. (2014). The June 2013 Accounting Directive. https://www.Accountancyeurope.Eu/Wp-Content/Uploads/Factsheet_2013_Accounting_Directive_With_Nfi_1411.Pdf (30.03.2019).
  • Guiso, L., Sapienza, P., and Zingales, L. (2008). Trusting the Stock Market. The Journal of Finance, 63(6). 2557-2600.
  • International Accounting Standard Board. (2009). International Accounting Standard 1 Presentation of Financial Statements. http://Dipifr.Info/Lib_Files/Standards/Eng/Eng_Ifrs_010109/Ias01.Pdf (30.03.2019).
  • International Accounting Standard Board. (2015). Exposure Draft Ed/2015/3 Conceptual Framework for Financial Reporting. http://www.Ifrs.Org/Current-Projects/Iasb-Projects/Conceptual-Framework/Documents/May%202015/Ed_Cf_May%202015.Pdf (30.03.2019).
  • Leuz, C. and Wysocki, P. (2008). Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research. https://Ssrn.Com/Abstract=1105398 (30.03.2019).
  • Morata, F., and Sandoval, I. S. (2012). European Energy Policy: an Environmental Approach. Edward Elgar Publishing, UK.
  • Nobes, C. (2006). The Survival of International Differences Under Ifrs: Towards a Research Agenda. Accounting and Business Research, 36(3). 233-245.
  • Nobes, C. (2011). IFRS Practices and the Persistence of Accounting System Classification. Abacus, 47(3). 267-283.
  • Official Journal of the European Union (OJEU). (2002). Regulation (2002).No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the Application of International Accounting Standards. Official Journal L, 243, http://Eur-Lex.Europa.Eu/Legal-Content/En/Txt/Pdf/?Uri=Celex:02002R1606-20080410andfrom=En (30.03.2019).
  • Official Journal of the European Union (OJEU). (2014). Directive 2014/35/EU of the European Parliament and of the Council of 26 February 2014 on the Harmonization of the Laws of the Member States Relating to the Making Available on the Market of Electrical Equipment Designed for Use Within Certain Voltage Limits. http://Eur-Lex.Europa.Eu/Legal-Content/En/Txt/?Uri=Celex%3A32014L0035 (30.03.2019).
  • Pigou, C., (1938). The Economics of Welfare. Macmillan, London.
  • Posner, R. A. (1974). Theories of Economic Regulation. NBER Working Paper Series, (41). 1-41.
  • Skouloudis, A., Evangelinos, K., and Kourmousis, F. (2010). Assessing Non-Financial Reports According to the Global Reporting Initiative (GRI) Guidelines: Evidence From Greece. Journal of Cleaner Production, 18(5). 426-438.
  • Stiglitz, J. (2008a). The Fruit of Hypocrisy: Dishonesty in the Finance Sector Dragging Us Here, and Washington Looks Ill-Equipped to Guide Us Out. The Guardian, September, 16 (9). 1-8.
  • Stiglitz, J. (2008b). A Crisis of Confidence, The Guardian, 16 (9). 15-23.
  • Stiglitz, J. (2015). The Great Divide, Penguin, UK.
  • Tanimoto, K., and Suzuki, K. (2005). Corporate Social Responsibility in Japan: Analyzing the Participating Companies in Global Reporting Initiative. EIJS Working Paper Series, 208 (1), 1-45.
  • Tonkiss, F. (2009). Trust, Confidence and Economic Crisis. Intereconomics, 44(4). 196-202.
  • Van Hulle, K. (1997). The True and Fair View Override in the European Accounting Directives. European Accounting Review, 6(4). 711-720.
  • Wills, A. (2003). The Role of the Global Reporting Initiative (GRI)’s Sustainability Reporting Guidelines in the Social Screening of Investments. Journal of Business Ethics, 43(3). 233–237.

A Comparative Evaluation of the IFRS/IAS and the EU Accounting Directive: Differences, Similarities and Conflicts

Yıl 2019, Cilt: 34 Sayı: 3, 345 - 359, 30.09.2019
https://doi.org/10.24988/ije.2019343849

Öz

With confidence in the regulation of the market severely shaken, the European Commission has had to adopt a comprehensive package of measures to bring about economic recovery and sustainable growth. One method included in the package has been the simplification of financial reporting requirements of firms. Published with the aim of harmonizing legal reporting, facilitating cross-border investment, improving financial comparability and increasing public confidence in financial/management reports by use of enhanced/consistent specific disclosures, the Accounting Directive differentiates from IFRS/IAS. With this in mind, this paper will attempt to identify differences, similarities and conflicts under both sets of standards.

Kaynakça

  • Abela, M. (2015). The Accounting Directive Transposed Into the Companies Act and Gapsme. http://Theaccountant.Org.Mt/The-Accounting-Directive-Transposed-Into-The-Companies-Act-And-Gapsme/ (30.03.2019).
  • Brooks, T. A. (1997). The Economics of Information: A Guide to Economic and Cost-Benefit Analysis for Information Professionals: by Bruce R. Kingma. Englewood. Libraries Unlimited, UK.
  • Cisternino, J. A. (2014). A Time to Rethink Regulation. Le Libellio d’, 67, 1-20.
  • Commission of the European Communities. (2003). Comments Concerning Certain Articles of the Regulation (Ec) No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the Application of International Accounting Standards and the Fourth Council Directive 78/660/Eec of 25 July 1978 and the Seventh Council Directive 83/349/Eec of 13 June 1983 on Accounting. http://Ec.Europa.Eu/Internal_Market/Accounting/Docs/Ias/200311-Comments/Ias-200311-Comments_En.Pdf (30.03.2019).
  • Cottier, T., Jackson, J. H., and LASTRA, R. M. (2012). International Law in Financial Regulation and Monetary Affairs, Oup Oxford, UK.
  • Demir, V., and Bahadir, O. (2014). An Investigation of Compliance With International Financial Reporting Standards by Listed Companies in Turkey. Accounting and Management Information Systems, 13(1). 1-14.
  • Djankov, S., La Porta, R., Lopez-De-Silanes, F., and Shleifer, A. (2002). the Regulation of Entry. The Quarterly Journal of Economics, 117(1). 1-37.
  • Dreher, A., and Gassebner, M. (2013). Greasing the Wheels? the Impact of Regulations and Corruption on Firm Entry. Public Choice, 155(3-4). 413-432.
  • European Commission. (2010). A Strategy for Competitive, Sustainable and Secure Energy, http://Ec.Eupora.Eu/Energy/Index_En.Htm (30.03.2019) GODFREY, J. M., and LANGFIELD-SMITH, I. A. (2005). Regulatory Capture in the Globalisation of Accounting Standards. Environment and Planning, 37(11). 1975-1993.
  • European Commission. (2011a). Single Market Act Twelve Levers to Boost Growth and Strengthen Confidence "Working Together to Create New Growth". Communication From the Commission to the European Parliament, the Council, Economic and Social Committee and the Committee of the Regions. http://Ec.Europa.Eu/Internal_Market/Smact/Docs/20110413-Communication_En.Pdf (30.03.2019).
  • European Commission. (2011b). Communication From the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions a Renewed EU Strategy 2011-14 for Corporate Social Responsibility. http://Eur-Lex.Europa.Eu/Lexuriserv/Lexuriserv.Do?Uri=Com:2011:0681:Fin:En:Pdf (30.03.2019).
  • European Commission. (2011c). International Accounting Standard 1 Presentation of Financial Statements. http://Ec.Europa.Eu/Internal_Market/Accounting/Docs/Consolidated/Ias1_En.Pdf (30.03.2019).
  • European Commission. (2013). Directive (2013\34\Eu) of the European Parliment and the European Union Commission of 26 June 2013. Official Journal of the European Union (OJEU). 182 (19). 1-87.
  • European Commission. (2014). Corporate Social Responsibility National Public Policies in the European Union Compendium 2014. http://Ec.Europa.Eu/Social/Blobservlet?Docid=12899andlangid=En (30.03.2019).
  • European Commission. (2016). Legal Framework/Document Repository. http://Ec.Europa.Eu/Finance/Company-Reporting/Legal-Framework/Index_En.Htm (30.03.2019).
  • European Parliament. (2013a). Report on Corporate Social Responsibility: Accountable, Transparent and Responsible Business Behaviour and Sustainable Growth (2012/2098(Ini)). http://www.Europarl.Europa.Eu/Sides/Getdoc.Do?Pubref=-//Ep//Nonsgml+Report+A7-2013-0017+0+Doc+Pdf+V0//En (30.03.2019).
  • European Parliament. (2013b). Report on Corporate Social Responsibility: Promoting Society’s Interests and a Route to Sustainable and Inclusive Recovery (2012/2097(Ini)). http://www.Europarl.Europa.Eu/Sides/Getdoc.Do?Pubref=-//Ep//Nonsgml+Report+A7-2013-0017+0+Doc+Pdf+V0//En (30.03.2019).
  • European Parliament. (2016). Report on International Accounting Standards (Ias) Evaluation and the Activities of the International Financial Reporting Standards (Ifrs) Foundation, the European Financial Reporting Advisory Group (Efrag) and the Public Interest Oversight Board (Piob) (2016/2006(Ini)). http://www.Europarl.Europa.Eu/Sides/Getdoc.Do?Pubref=-//Ep//Nonsgml+Report+A8-2016-0172+0+Doc+Pdf+V0//En (30.03.2019).
  • Federation of European Accountants. (2014). The June 2013 Accounting Directive. https://www.Accountancyeurope.Eu/Wp-Content/Uploads/Factsheet_2013_Accounting_Directive_With_Nfi_1411.Pdf (30.03.2019).
  • Guiso, L., Sapienza, P., and Zingales, L. (2008). Trusting the Stock Market. The Journal of Finance, 63(6). 2557-2600.
  • International Accounting Standard Board. (2009). International Accounting Standard 1 Presentation of Financial Statements. http://Dipifr.Info/Lib_Files/Standards/Eng/Eng_Ifrs_010109/Ias01.Pdf (30.03.2019).
  • International Accounting Standard Board. (2015). Exposure Draft Ed/2015/3 Conceptual Framework for Financial Reporting. http://www.Ifrs.Org/Current-Projects/Iasb-Projects/Conceptual-Framework/Documents/May%202015/Ed_Cf_May%202015.Pdf (30.03.2019).
  • Leuz, C. and Wysocki, P. (2008). Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research. https://Ssrn.Com/Abstract=1105398 (30.03.2019).
  • Morata, F., and Sandoval, I. S. (2012). European Energy Policy: an Environmental Approach. Edward Elgar Publishing, UK.
  • Nobes, C. (2006). The Survival of International Differences Under Ifrs: Towards a Research Agenda. Accounting and Business Research, 36(3). 233-245.
  • Nobes, C. (2011). IFRS Practices and the Persistence of Accounting System Classification. Abacus, 47(3). 267-283.
  • Official Journal of the European Union (OJEU). (2002). Regulation (2002).No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the Application of International Accounting Standards. Official Journal L, 243, http://Eur-Lex.Europa.Eu/Legal-Content/En/Txt/Pdf/?Uri=Celex:02002R1606-20080410andfrom=En (30.03.2019).
  • Official Journal of the European Union (OJEU). (2014). Directive 2014/35/EU of the European Parliament and of the Council of 26 February 2014 on the Harmonization of the Laws of the Member States Relating to the Making Available on the Market of Electrical Equipment Designed for Use Within Certain Voltage Limits. http://Eur-Lex.Europa.Eu/Legal-Content/En/Txt/?Uri=Celex%3A32014L0035 (30.03.2019).
  • Pigou, C., (1938). The Economics of Welfare. Macmillan, London.
  • Posner, R. A. (1974). Theories of Economic Regulation. NBER Working Paper Series, (41). 1-41.
  • Skouloudis, A., Evangelinos, K., and Kourmousis, F. (2010). Assessing Non-Financial Reports According to the Global Reporting Initiative (GRI) Guidelines: Evidence From Greece. Journal of Cleaner Production, 18(5). 426-438.
  • Stiglitz, J. (2008a). The Fruit of Hypocrisy: Dishonesty in the Finance Sector Dragging Us Here, and Washington Looks Ill-Equipped to Guide Us Out. The Guardian, September, 16 (9). 1-8.
  • Stiglitz, J. (2008b). A Crisis of Confidence, The Guardian, 16 (9). 15-23.
  • Stiglitz, J. (2015). The Great Divide, Penguin, UK.
  • Tanimoto, K., and Suzuki, K. (2005). Corporate Social Responsibility in Japan: Analyzing the Participating Companies in Global Reporting Initiative. EIJS Working Paper Series, 208 (1), 1-45.
  • Tonkiss, F. (2009). Trust, Confidence and Economic Crisis. Intereconomics, 44(4). 196-202.
  • Van Hulle, K. (1997). The True and Fair View Override in the European Accounting Directives. European Accounting Review, 6(4). 711-720.
  • Wills, A. (2003). The Role of the Global Reporting Initiative (GRI)’s Sustainability Reporting Guidelines in the Social Screening of Investments. Journal of Business Ethics, 43(3). 233–237.
Toplam 38 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Bölüm Makaleler
Yazarlar

Melissa Nihal Cagle 0000-0003-0480-5626

Yayımlanma Tarihi 30 Eylül 2019
Gönderilme Tarihi 30 Mart 2019
Kabul Tarihi 11 Ekim 2019
Yayımlandığı Sayı Yıl 2019 Cilt: 34 Sayı: 3

Kaynak Göster

APA Cagle, M. N. (2019). A Comparative Evaluation of the IFRS/IAS and the EU Accounting Directive: Differences, Similarities and Conflicts. İzmir İktisat Dergisi, 34(3), 345-359. https://doi.org/10.24988/ije.2019343849

İzmir İktisat Dergisi
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tarafından taranmaktadır.

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