HİSSE SENETLERİNDE TMS VE TFRS UYARINCA GERÇEĞE UYGUN DEĞER YÖNTEMİNİN MUHASEBELEŞTİRİLMESİ, FİNANSAL TABLOLAR İLE RİSK ÜZERİNDEKİ ETKİSİ (MUHASEBE UYGULAMASIYLA BİR DEĞERLENDİRME)

Abstract

Historical“cost is“determined as the initial value of investment securities and is recognized in the ledgers. After that, the value of the shares changes according to the market price. The historical cost of shares is not acceptable in the future. The historical cost method does not reflect the volatility of the security value to the financial statements and cannot provide the necessary information to the investors. The rise in stock prices in the stock market has a repercussion in terms of results.For this reason, historical cost does not reflect the market value of the stock. The stock that does not reflect its real value may increase in the market. However, with this increase, the hidden value actually causes it to remain hidden in the increased profits. These increased and hidden profits will not be included in the income statement.Using fair values instead of historical costs helps to more accurately and better predict the future performance of the company. It helps the business reduce risk financing. It has shown that the application of fair value in financial reporting has an impact on the ability of businesses to predict future earnings. With this article, the effect of increasing/decreasing the current values of financial instruments in the financial statements of the enterprises by the fair value method at a reasonable level has been evaluated with accounting practices.