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TFRS 15 mu?s?teri so?zles?melerinden hasılat standardına gec?is?in finansal tablolara etkileri: BİST 100 endeksindeki firmaların incelenmesi
(İstanbul Bilgi Üniversitesi, 2021) Tezel, Korten; Üçoğlu, Derya
ABSTRACT: TAS 18 Revenue and TAS 11 Construction Contracts standards and other currently non-applicable interpretations failed to meet the needs of decision-makers and provide solutions to the difficulties faced by practitioners with changing conditions. As a result, TFRS 15 Revenue from Contracts with Customers standard came into effect to be applied to the reporting periods beginning on or after 1 January 2018. The most important difference of TFRS 15 from previous standards is the five-step model. This study aims to determine the financial impacts of the TFRS 15 standard implemented for the first time in 2018 on the BIST 100 index companies. In this context, using the 2018 financial statements and footnote disclosures, the changes in the financial statement items and the significance of these changes caused by the applications implemented per the provisions of the TFRS 15 standard have been analyzed.