Abstract
Calismada, Borsa Istanbul 100 endeksindeki sirketlerin finansal araclarini TMS 39’a uygun olarak gercege uygun degerle degerlemeleri ve raporlamalari konusundaki uygulamalari arastirilmistir. Bu amacla, Borsa Istanbul 100 endeksindeki mali sektordeki sirketler haric imalat sanayi, toptan ve perakende ticaret, egitim, saglik, spor, ulastirma haberlesme ve depolama sektorlerindeki toplam I6 sirketin mali tablolari 2005-2012 yillari itibari ile incelenmistir. Bunlardan, 37 sirket finansal varliklarini gercege uygun degerle degerlememistir. 19 sirket ise, finansal varliklarini gercege uygun degerle degerlemekte ve degerleme farklarini ozkaynaklarda raporlamaktadirlar. http://dx.doi.org/10.11122/ijmeb.2014.10.21.497
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