{
    "article_id": 914,
    "public_id": "6f8c7dcd-f8db-4970-b9ef-1fc7adc7980e",
    "internal_identifier": null,
    "source_identifier": "39:279",
    "status": "published",
    "type": "research_article",
    "title": "Finansal Raporlamada Mesleki Yargı",
    "title_secondary": null,
    "abstract": "Küresel rekabet ortamında işletmeler uluslar arası sermayeden pay alabilmek için büyük bir yarış\r\niçerisindedirler. Bu nedenle işletmeler her alanda uluslar arası standartlara uyum sağlamak durumundadırlar. Bu\r\nstandartlardan bir tanesi de UFRS Uluslararası Finansal Raporlama Standartlarıdır. Uluslararası Muhasebe\r\nStandartları Kurulu IASB tarafından yayınlanan bu standartların yayınlanma ve kullanılma amacı dünyadaki bazı\r\nülkeler tarafından benimsenmiş ve uygulamaya geçilmiştir. UFRS’nin yayınlanma amacı muhasebe meslek\r\nmensuplarının yayınlamış oldukları Finansal tabloların şeffaf, açık ve hesap verebilirlik ilkeleri ile hazırlanmış\r\nfinansal tabloların sunulmasıdır. Uluslararası muhasebe standartları 41 tane standarttan oluşmaktadır.\r\nYayınlanmış olan bu standartlar ilke bazlı olup muhasebe mensupları bu ilkelere bağlı kalmak zorundadırlar.\r\nIASB tarafından yayınlanmış olan standartlardan bazıları ise mesleki yargı gerektirmektedir. UFRS’nin temel\r\namacı olan şeffaflık ve hesap verebilirlik ilkelerine uygun finansal tabloların hazırlanıp sunulabilmeleri için\r\nmuhasebe meslek mensuplarının kural bazlı değil ilke bazlı düşünüp yorum ve uygulama yapmaları zorunludur.\r\nBu nedenle Finansal raporlamada ‘’Mesleki Yargı’’ UFRS’nin doğru ve zamanında uygulanabilmesi bağlamında\r\nbüyük önem arz etmektedir.\r\nBu çalışmada muhasebe meslek mensuplarının hangi standartlarda mesleki yargıya başvuracakları ve kural bazlı\r\nmuhasebeden ilke bazlı muhasebeye geçiş ve uygulama aşamalarının nasıl ve hangi kurallar bağlamında\r\ngerçekleştirileceği ampirik olarak açıklanacaktır  ",
    "language": "tr",
    "english_title": "Professional Judgment in Financial Reporting",
    "english_abstract": "In the global competitive environment, businesses are in a fierce race to gain a share of international capital. Therefore, businesses must comply with international standards in every field. One of these standards is IFRS (International Financial Reporting Standards). Published by the International Accounting Standards Board (IASB), the purpose of publishing and using these standards has been adopted and implemented by some countries in the world. The purpose of publishing IFRS is to ensure that the financial statements published by accounting professionals are transparent, open, and accountable. International accounting standards consist of 41 standards. These published standards are principle-based, and accounting professionals are obliged to adhere to these principles. Some of the standards published by the IASB require professional judgment. In order to prepare and present financial statements in accordance with the principles of transparency and accountability, which are the fundamental aims of IFRS, it is essential for accounting professionals to think, interpret, and apply principles rather than rules. Therefore, \"Professional Judgment\" in financial reporting is of great importance in the context of the correct and timely application of IFRS. This study will empirically explain which standards accounting professionals should refer to for professional judgment and how and under what rules the transition and application stages from rule-based accounting to principle-based accounting will be carried out.",
    "doi": null,
    "doi_url": null,
    "resource_url": "https://www.set-science.com/a/6f8c7dcd-f8db-4970-b9ef-1fc7adc7980e",
    "pdf_url": "https://www.set-science.com/a/6f8c7dcd-f8db-4970-b9ef-1fc7adc7980e/pdf",
    "og_image": "https://www.set-science.com/assets/img/og-card-v2.png",
    "authors": [
        {
            "public_id": "c7c91b44-b30f-4fe1-8143-2df63d41b272",
            "given": "Emin",
            "family": "Yürekli",
            "full": "Emin Yürekli",
            "literal": null,
            "orcid": null,
            "orcid_url": null,
            "email": "eyurekli@pau.edu.tr",
            "corresponding": true,
            "sequence": "first",
            "affiliations": [
                {
                    "name": "Kırgızistan-Türkiye Manas Üniversity",
                    "department": null,
                    "country": null,
                    "country_code": null,
                    "ror": null,
                    "ror_url": null
                }
            ]
        }
    ],
    "keywords": [],
    "translations": [
        {
            "language": "en",
            "title": "Professional Judgment in Financial Reporting",
            "abstract": "In the global competitive environment, businesses are in a fierce race to gain a share of international capital. Therefore, businesses must comply with international standards in every field. One of these standards is IFRS (International Financial Reporting Standards). Published by the International Accounting Standards Board (IASB), the purpose of publishing and using these standards has been adopted and implemented by some countries in the world. The purpose of publishing IFRS is to ensure that the financial statements published by accounting professionals are transparent, open, and accountable. International accounting standards consist of 41 standards. These published standards are principle-based, and accounting professionals are obliged to adhere to these principles. Some of the standards published by the IASB require professional judgment. In order to prepare and present financial statements in accordance with the principles of transparency and accountability, which are the fundamental aims of IFRS, it is essential for accounting professionals to think, interpret, and apply principles rather than rules. Therefore, \"Professional Judgment\" in financial reporting is of great importance in the context of the correct and timely application of IFRS. This study will empirically explain which standards accounting professionals should refer to for professional judgment and how and under what rules the transition and application stages from rule-based accounting to principle-based accounting will be carried out.",
            "keywords": [
                "UFRS, Mesleki Yargı, Muhasebe Meslek Mensupları"
            ]
        }
    ],
    "subjects": [],
    "subject_names": [],
    "published_date": "2018-12-31",
    "published_year": "2018",
    "received_date": null,
    "accepted_date": null,
    "volume": "3",
    "issue": null,
    "page_first": "1472",
    "page_last": "1478",
    "article_number": null,
    "conference": {
        "short_name": "ISAS2018-Winter",
        "full_title": "2nd International Symposium on Innovative Approaches in Scientific Studies",
        "name": "2nd International Symposium on Innovative Approaches in Scientific Studies",
        "acronym": "ISAS2018-Winter",
        "location": "Samsun, Türkiye",
        "start_date": "2018-11-30",
        "end_date": null,
        "public_id": "b8a703cc-09f7-4d5b-ae60-eb31a1050720"
    },
    "proceedings": {
        "title": "2nd International Symposium on Innovative Approaches in Scientific Studies",
        "series_title": "Setsci conference indexing system",
        "publisher": "SET Technology",
        "isbn": null,
        "eisbn": null,
        "issn": "2618-6446",
        "eissn": null,
        "doi": null,
        "doi_prefix": null,
        "slug": "setsci-volume-3-2018-legacy-39",
        "public_id": "641f522e-9cf0-4c89-be17-c6037f3d1bca",
        "url": "https://www.set-science.com/p/setsci-volume-3-2018-legacy-39"
    },
    "license": {
        "name": "CC BY 4.0",
        "url": "https://creativecommons.org/licenses/by/4.0/",
        "code": "CC-BY-4.0",
        "open_access": true
    },
    "copyright": {
        "holder": "SET Technology",
        "year": "2018"
    },
    "funding_statement": null,
    "funders": [],
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    ],
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    "credit": [],
    "history": {
        "published": "2018-12-31"
    }
}