TMS 29 Yüksek Enflasyonlu Ekonomilerde Finansal Raporlama Standardı Çerçevesinde Finansal Tabloların Düzeltilmesi ve Finansal Analiz Sonuçları Üzerine Etkileri

Abstract

Financial statements are instruments reflecting the financial position and operating results of companies. Financial statements that companies make up in high inflation period do not reflect the real financial position and operating results. This is because prices stated as inflation are increases at general price level. In order to reach the real results in high inflation periods, it is required to clarify the financial statements from negative effects of the inflation. Some methods are being used for eliminating the effects of inflation on financial statements. These methods are the methods of general price level accounting, current cost accounting and general price-current cost accounting. In this study, the methods aimed at eliminating the effects of inflation were analyzed and the financial statements were corrected within the scope of TAS 29: Financial Reporting Standard in Hyperinflationary Economies and then the effects of results from the correction on company and financial analysis were revealed.

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