Enflasyon etkisinin giderilmesi açısından mali tabloların yeniden düzenlenmesi

Yürüdü, Halil İbrahim
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Sosyal Bilimler Enstitüsü
Bu tezin konusu, Enflasyon Etkisinin Giderilmesi Açısından Mali Tabloların Yeniden Düzenlenmesi' dir. Tez beş bölümden oluşmaktadır. Birinci bölümde; enflasyon ve muhasebe ilişkisi kısaca incelenmiş, enflasyonun anlamı ve genel olarak mali tablolara etkileri üzerinde durulmuştur. İkinci bölümde; muhasebede uygulanan sistemler araştırılmış ve fiyatlar genel seviyesi açıklanmıştır. Üçüncü bölümde; mali tabloların tanımları yapılmış kalemleri kısaca açıklanmış, her birinin enflasyondan ne kadar etkilendiği araştırılmıştır. Enflasyon etkisinin giderilebilmesi için mali tablo kalemleri parasal veya parasal olmayan kalemler olarak sıralanmıştır. Bu bölümde nakdi değerlerin elde bulundurma kazancının yada kaybının nasıl yapılacağı açıklanmıştır. Dördüncü bölümde; Türkiye' de mali tabloları enflasyon etkisinden arındırmak için yapılan düzenlemeler ve vergi kanunları açısından uygulanabilirliği incelenmiştir. Ayrıca bu bölümde 'enflasyon muhasebesinin Uluslararası Muhasebe Standartları yönünden değerlendirilmesi üzerinde durulmuştur. Beşinci bölümde; enflasyon etkisinin giderilmesi açısından mali tabloların yeniden düzenlenmesine ilişkin bir uygulama yapılmıştır.
The inflation as an economic fact and problem has negative effects- on the balance sheet which is a table of financial position ', the income statement and the other financial statements on which now the changes of the financial position. The nature and degree of these effects depend on the asset and liability structures of the firms and the inflation ^rate^The-degree- of -effect of inflation on the firms regarding their asset and liability structures dead on the parts of the economic values which is shown with nominal values on the financial statement of the firms as monetary and nonmonetary values in the structure mentioned above. In other words, the firms which have high proportion of monetary values in their asset and liability structures are affected by the inflation more than the other firms. The firms may have the advantage or this advantage of having monetary values due to changes in the economy. i In an environment in which prices are changing continuously the values of the depreciations of fixed assets are shown with historical cost values in the balance sheet of the firms may be came less according to previous years due to the decrease in the purchasing power. In the terms of inflation, the profit amounts calculated by comparing the increase or decrease in the purchasing power of monetary values due to having monetary (VI) values, law depreciation amounts, and the cost or expenses shown in the financial statements with the purchasing power values comprises imaginary profits. In order to prevent this situating in other words, eliminate the effect of inflation on the financial statements, the financial statements which have been put into wards by nominal value of money have to be put into words by the purchasing price value of money. In this process, the financial statements will give real information, and in this manner, the information will be given to relevant people and institutions, their sound analyses and comparisons will be possible. There are three types of accounting methods that can be used in order to adjust the financial statesmen's to obtain real information. Today the traditional accounting system is used. In this system the historical cast value is revealed. According to the value of money does not change, in other words, the inflation or the deflation is not taken into consideration. Relative price changes are considered conservatively. Only if market prices become lover cost values these considerations. In addition in LIFO, revaluation funds revaluation methods of fixed assets and calculation of business results price changes are partially taken into consideration. In the accounting system of general price level, the accounting principles are applied. The difference of this system is the nominal and the purchasing values of money. Raises in the general price level reduces the purchasing value of money. Decreases in general price level increases the purchasing value of money. In the accounting of general price level, at the end of periods, the information of the (VII) financial statements has to be adjusted according to purchase value of money the general price level is adjusted according to index numbers. These index numbers must include every price changes in the economy and be reliable. In the accounting of general price level, the assets and the liabilities are to be separated as monetary and nonmonetary. Monetary values constitute gains or losses due to price changes, but nonmonetary values does not. During the periods of price increases firms who are keeping cash and monetary assets lasses but the ones who are borrowing makes profit. In the accounting of substitution cast, special price changes considered as the basis, since the increase of the general price level is not the same in every goods and services. This, there is a new revaluation basis. It is also called as current value accounting. In this system, the operating profit and the profit of keeping assets are calculated. The important thing is the conservation of the capital, the revaluation of the assets, and the determination of the substitution cost. The revaluation of assets was applied in December 31 st, 1982 in order to eliminate the effects of the inflation on the financial statements, and this application has continued from 1984 in order to obtain realistic financial statements. In a study of the determination of the effects of the inflation on the financial statements of an industrial firm with the method of general price level, it has been observed that the inflation causes imaginary profits due to gains or losses in monetary purchasing values and the depreciation's of historical cost values an this situations decreases the owner's equity of the firm. (VIII) According to the observations, it can be said that the application of revaluation which adjusts financial statements partially insufficient that is to say, in the countries face with high inflation rates like Turkey, the adjustments without considering gains and losses of monetary purchasing values eliminates imaginary profits. Similarly the inflation causes a part of the owners equity to go to outside of the firm due to taxes, distribution of profit etc. This -situation decreases the purchasing value of the owner's equity of the firm. If the changes after 1961, the legislation of the application of the revaluation, and the financial, economic and technical possibilities of Turkey are thought the transformation of the application of the ^revaluation into the accounting of the general price level makes the financial statements more realistic in high inflation. In spite of this »firms should follow the policies mentioned below in order to eliminate the effects of the inflation. -Firms should not distribute profit during the periods of inflation.At least they are to seek the ways of avoiding profit distribution.Because firms make imaginary profits due to the inflation.In fact, the profit distribution means,the distribution of a part of the capital. That is to say,the value of the marking capital decreases. -The policy of financing should be made very carefully.There should not be idle money.The daily cost of money has to be deemed important. The money which is not going to be used has to be transferred from the bank to the securities which are easy to convert to cash. dx) -Receivable are to be collected fast.Payments are to be made in the long term.Cash sales have to be deemed important. If it is necessary,by comparing with interest rates,the sales price ought to be reduced. Calculations and transactions are to be on the basis of the forcing changes and the cash that is not going to be used for a whi^e&may be converted to foreign exchange. -Tax obligations are to be decreased. Since the taxes of imaginary profits made in periods of inflation is going to decrease the capital,the ways of benefiting from incentives to the maximum degree as much as possible the pay melt of the accrued taxes have to be in time.Other wise, fines and delay changes affect the financing negatively. - To be opened to public should be considered. The sale of the part of the capital of firm which have been determined by the management is also one of the alternatives to obtain funds with low cost. - Every possibilities are to be tried. For example, the profit made by selling fixed assets of a firm is liable to tax. However, this sales profit can be recorded at the renewal fund account which is" a liability account for up to three years. During this period, the profit is not liable to tax. - Strategies of crisis are to be formulated. These are to decrease the employment, to sell unnecessary immovable properties, to change the upper management and to stimulate the personnel, to decrease disagreements (disagreements with unions) to minimum, to make difference kinds of sales promotions, to advertise. (x) - The managers of the firm have to make decisions by analyzing the adjusted balance sheets and the adjusted income statements. Generally, the balance sheets and the income statements of the firm shows the results of activities made in one year. But in the periods of inflation, balance sheets and income statements do not show the reality. There fare, managers have to make decisions by examining the adjusted balance sheets and the adjusted income statements. That is to say, the financial statements are to be remade by applying the inflation account. - Firms have to revealed their fixed asset. Although according to the tax procedural code, revaluation is optional, during periods of inflation each firm has to revaluate its assets. - Joining of companies are to be considered firms: meeting difficulty may join to firms in countries which have better economic conditions. - Production far other companies. The company may produce goods for other firms in order to prevent idle labor and to meet some of fixed costs.
Tez (Yüksek Lisans) -- İstanbul Teknik Üniversitesi, Sosyal Bilimler Enstitüsü, 1995
Anahtar kelimeler
Enflasyon, Enflasyon muhasebesi, Finansal tablolar, Muhasebe, Yeniden değerleme, Inflation, Inflation accounting, Financial statements, Accounting, Revaluation