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

Kaynakça

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

-

Yazarlar

Hikmet Ulusan

Yayımlanma Tarihi

5 Eylül 2013

Gönderilme Tarihi

5 Eylül 2013

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2013 Cilt: 14 Sayı: 2

IZ

https://izlik.org/JA54CB65JH

Kaynak Göster

RIS / Bibtex

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

-

Abstract

Keywords

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

Öz

Anahtar Kelimeler

Kaynakça

Ayrıntılar

Birincil Dil

Konular

Bölüm

Yazarlar

Yayımlanma Tarihi

Gönderilme Tarihi

Kabul Tarihi

Yayımlandığı Sayı

IZ

Kaynak Göster