HOW DOES THE RUSSIA-UKRAINE CONFLICT REFLECT ON FINANCIAL STATEMENTS?

Yazarlar

  • ELİF UMUT BAŞKENT ÜNİVERSİTESİ

DOI:

https://doi.org/10.5281/zenodo.10488099

Özet

Rusya'nın Ukrayna'ya yönelik askeri saldırısı ve bununla bağlantılı olarak Rusya ve Belarus'a yönelik yaptırımlar, işletmeler üzerinde önemli bir etkiye sahip olmuştur. Özellikle de 31 Aralık 2021 itibarıyla pek çok mali tablonun henüz nihai olarak denetlenmediği veya sunulmak için oluşturulmadığı göz önüne alındığında, bunun işletmelerin muhasebe ve denetimine ne ölçüde yansıdığı sorusunu gündeme gelmiştir. Bu çalışma, Uluslararası Muhasebe Standartları (UMS) kapsamında savaşın ekonomik ve jeopolitik etkileri nedeniyle finansal tablolarda meydana gelmesi beklenen etki ve değişiklikleri örneklere dayandırarak incelemiştir.  Sonuç olarak, standartlar kapsamında, gerçeğe uygun değerin belirlenmesi, işletmenin sürdürülebilirliği, artan enflasyon, faiz oranları ve döviz kurları, tedarik zincirinde meydana gelebilecek aksamalar vb. da dahil olmak üzere, bir kriz dönemi olması nedeniyle, Rusya-Ukrayna çatışmasının finansal tablolar üzerinde etkili olması beklenmektedir.

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İndir

Yayınlanmış

2023-12-20

Nasıl Atıf Yapılır

UMUT, E. (2023). HOW DOES THE RUSSIA-UKRAINE CONFLICT REFLECT ON FINANCIAL STATEMENTS?. Journal on Mathematic, Engineering and Natural Sciences (EJONS), 7(4), 530–549. https://doi.org/10.5281/zenodo.10488099