KOBİ TFRS Standartlarına Göre Oluşturulacak Öz Kaynaklar Değişim Tablosu ve Gelir ve Dağıtılmamış Kârlar Tablosu Önerisi: Örnek Bir Uygulama
A Proposal on the Statement of Income and Retained Earnings and the Statement of the Changes in Equity to Be Issued Accounting to the SMEs TFRS Standards: A Sample Case

Summary/Abstract: The Turkish Financial Reporting Standard for Small and Medium Sized Enterprises (SMEs TFRS) was included in the legislation by issuing in the Official Gazette no: 27746 on November 1st, 2010. In the Section 6 of SMEs TFRS, the regulation basis of the Statement of Income and Retained Earnings and the Statement of Changes in Equity to be issued by the establishments is explained. When the changes that occur on the equity result from only the profit and loss figures, from dividend payments, from reversing the previous damages done and from the changes on the accounting policy during a reporting period, the standard enables to submit a single statement with the name of the Statement of Income and Retained Earnings without issuing a Detailed Income Statement and Statement of Changes in Equity if required. The application study was conducted with two alternatives. In the first alternative, the Statement of Changes in Equity was issued by using the financial statement figures of the sample SMEs establishment. In the second alternative, considering that the same sample SMEs establishment fulfills the above-mentioned conditions, the financial details included in the Detailed Income Statement and Statement of Changes in Equity have been merged in a single statement which is Statement of Income and Retained Earnings.

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