Výsledky vyhledávání - "Yusuf GALİP"

Akademický článek

RİSKE YÖNELİK MUHASEBE VE FİNANSAL RAPORLAMA STANDARTLARI AÇIKLAMALARI: BORSA İSTANBUL (BIST) İMALAT SEKTÖRÜNE İLİŞKİN İÇERİK ANALİZİ

Autor: Yusuf GALİP, Nilgün KUTAY

Publikováno v: Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Vol 24, Iss 2, Pp 619-644 (2022)

ÖZ: Muhasebe sisteminin ürettiği bilgiler ve veriler, ekonomide ve sektörde yaşanan değişimlerin yanı sıra, işletme içinde alınan kararların şirket yapısı ve faaliyet sonuçları üzerine etkilerini de yansıtmaktadır. Şirketlerin p

Externí odkaz: https://doaj.org/article/7892f5bc4e0644a1bbb91f2c5c5c5aac

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The information and data produced by the accounting system reflects the changes in the economy and the sector, as well as the effects of the decisions taken within the company on the business structure and operating results. The risks that companies face in the market are important for financial information users. The standards established for an international accounting practice in this regard also state that the information to be disclosed to the public should include the risks that companies are exposed to. The aim of this study is to analyze the risk disclosures of companies that prepare their financial statements according to international accounting standards in Turkey and to shed light on the relationship between accounting data and risk. In this context, the risk disclosure of companies in the BIST Manufacturing sector for 2020 were analyzed in terms of content. As a result of the analysis, data on the derivatives in IFRS 9 and the status of hedge accounting in financial statements and the risk types arising from financial instruments in IFRS 7 are presented. Accordingly, it has been determined that 32% of the companies use derivative instruments and 20% apply hedge accounting. In addition, qualitative and quantitative disclosure data of companies regarding credit, liquidity, market and other risk disclosures for 2020 were also analyzed. In the footnotes section of the risks arising from financial instruments, it was determined that the most data was related to the foreign currency risk. It has been observed that 50% of the companies that make credit risk disclosures do not make maturity analysis. Finally, the explanations on interest rate risk, other price risk and capital risk were analyzed in terms of content

Autor: Yusuf GALİP, Nilgün KUTAY

Publikováno v: Volume: 24, Issue: 2 619-644
Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi

Muhasebe sisteminin ürettiği bilgiler ve veriler, ekonomide ve sektörde yaşanan değişimlerin yanı sıra, işletme içinde alınan kararların şirket yapısı ve faaliyet sonuçları üzerine etkilerini de yansıtmaktadır. Şirketlerin piyasa

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::fbecdf1e413ad8e0f70d3291e35a6a40
https://avesis.deu.edu.tr/publication/details/3be8359a-1382-4583-a621-3239cf7f9e9b/oai

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