Uluslararası Muhasebe ve Finansal Raporlama Standartları Araştırmaları Üzerine Bir İnceleme

Abstract

This study aims to examine researches that realized on International Financial Reporting Standards (IFRS) that were developed to bring transparency, accountability, and efficiency to financial markets. In this context, researches conducted in various countries are examined under three categories: perception towards IFRS, pre-post transition and economic consequences of IFRS. In the study, the findings obtained from the researches conducted with the data obtained from primary and secondary data sources for IFRS are discussed comparatively. According to the findings of the researches, IFRS results differ from country to country. In the researches that IFRS (positive-negative) perceptions are determined before the IFRS, results show that the benefits of the IFRS remain limited for some countries except for comparability. Beyond that, for some countries, IFRS causes more harm than good. IFRS causes costs to businesses, especially by causing an increase in audit and non-audit fees. It is thought that these costs will increase in the future. Most of the researches show that the benefit/cost balance of IFRS is not in favor of the company.