Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi

Hikmet Ulusan

EN TR

Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi

Öz

Bu çalışmada,kapsamlı kârı (zararı) raporlamada hangi raporlama yöntemlerinin tercih edildiği,kapsamlı kârın (zararın) finansal performansın raporlanmasına etkisinin ne olduğu ile finansal kuruluşlar ve diğer şirketler arasında farklılık olup olmadığının araştırılması amaçlanmıştır. Frekans analizinin kullanıldığı çalışmada ulaşılan önemli sonuçlar şunlardır: İMKB’ye kayıtlı kapsamlı kâr (zarar) raporlayan halka açık şirketlerce diğer kapsamlı gelir veya gider kalemlerinin vergisel etkiler dikkate alınmadan önceki tutarlaraporlanmasıdaha çok tercih edilmektedir. Şirketlerin yaklaşık yarısında kapsamlı kârın (zararın) finansal performansın raporlanması üzerineetkisi önemli olup bu etki daha çok pozitiftir. En büyükağırlığa sahipkalem yabancı para çevrim farklarındaki değişimdir. Finansal kuruluşlar ve diğer şirketler arasında kapsamlı kârı (zararı) raporlama yöntemi tercihleri, kapsamlı kârın (zararın) finansal performansın raporlanmasınaetkisinin yönü ve en büyük ağırlığa sahip diğer kapsamlı gelir veyagider kalemiaçısından farklılıklar bulunmaktadır.

Anahtar Sözcükler:Kapsamlı Kâr (Zarar), Raporlanması, Etkisi, Diğer Kapsamlı Kâr (Zarar), Diğer Kapsamlı Gelir veya Gider Kalemleri

Anahtar Kelimeler

Kapsamlı Kâr (Zarar), Raporlanması, Etkisi, Diğer Kapsamlı Kâr (Zarar), Diğer Kapsamlı Kâr (Zarar) Kalemleri

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Primary Language

Turkish

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Hikmet Ulusan

Publication Date

September 5, 2013

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September 5, 2013

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Year 2013 Volume: 14 Number: 2

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https://izlik.org/JA54CB65JH

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APA

Ulusan, H. (2013). Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi. Cumhuriyet Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 14(2), 45-72. https://izlik.org/JA54CB65JH

Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi

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Abstract

Keywords

Kapsamlı Kar (Zarar): Raporlama Yöntemi Tercihleri ve Finansal Performansın Raporlanmasına Etkisi

Öz

Anahtar Kelimeler

References

Details

Primary Language

Subjects

Journal Section

Authors

Publication Date

Submission Date

Acceptance Date

Published in Issue

IZ

Cite