TFRS 15 müşteri sözleşmelerinden hasılat standardının haberleşme sektörüne etkileri: Borsa İstanbul kapsamında incelenmesi

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Thesis Type: Postgraduate

Institution Of The Thesis: İstanbul Ticaret University, Sosyal Bilimler Enstitüsü, MUHASEBE VE DENETİM ANABİLİM DALI, Turkey

Approval Date: 2020

Thesis Language: Turkish

Student: RUGEYYA KOÇMAN

Supervisor: KIYMETLİ ŞEN İLKER

Open Archive Collection: AVESIS Open Access Collection

Abstract:

Defining revenue is important for financial information users. With the development of technology and globalization, the need for comparable, transparent information has emerged. Companies should prepare their financial statements in accordance with IFRS in order to achieve global integration. The "Revenue from Customer Contracts of TFRS 15" standard has been published in the Official Gazette No. 29826 to be implemented as of 01.01.2018 for this purpose. With the publication of the standard, TAS 11, TAS 18 and related comments have been abolished. A more general framework was created by eliminating the inadequacies and uncertainties in the standards and detailing the information to be disclosed. The new standard is based on the contract with the customer. It consists of five steps. These steps are the definition of the contract, the definition of performance obligations, the determination of the transaction price, the distribution of the transaction price to the performance obligations and the accounting of the revenue. Revenue is included in the financial statements upon fulfilment of performance obligations regarding the provision of goods or services. Performance obligations can be fulfilled widely over time or at a certain time of time. In this study, the steps to be taken to record revenue were examined. It is intended to be understandable with the help of figures and examples. In the study, the companies operating in the communication sector traded in BIST were examined within the scope of TFRS 15. Key Words: TFRS 15, Revenue, BIST, Communication Sector