Stoklar ve Enflasyon Muhasebesi Uygulaması: BIST30 İmalat İşletmeleri Üzerine Bir Değerlendirme
Inventories and Inflation Accounting Application: An Evaluation on BIST30 Manufacturing Enterprises

Summary/Abstract: Purpose – This study, it is aimed to determine the relationship between the inventories item in the statement financial position of companies and determined the effect of inflation on financial statements in Turkey and inflation. Design/methodology/approach – In this study, the content analysis model, one of the qualitative research methods, was used. By using the inventories data obtained from the annual financial statements of manufacturing companies between 2017 and 2021 in the Borsa Istanbul 30 index, the financial situation that may arise in the transition to the possible inflation accounting system has been analyzed specifically for inventories. Findings – Inflationary periods affect the accounting policies, lıabılıtıes and asset structure of companies. The financial statements of companies, which are affected by price changes and do not show the truth exactly, should be adjusted for inflation with inflation accounting applications. It has been calculated that the financial situation after the possible inflation adjustment in the inventories of the companies included in the BIST 30 Index and continuing their activities in the manufacturing sector brings about major changes in both the statement of financial position and the statement of profit or loss of the companies. Discussion – Inflation adjustment differences that will occur after possible inflation adjustment in the inventory item of the manufacturing enterprises in the BIST30 index cause significant changes in the equity, inventories, and statement profit or loss of the companies.

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