TAZMİNAT KAVRAMI VE TMS 37 KAPSAMINDA TAZMİNAT VARLIKLARININ SİGORTA ŞİRKETLERİNDE RAPORLANMASI
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2017, Vol 10, Issue 1
Abstract
Insurance companies have been preparing their financial statements in accordance to IFRS since 2008. Companies are implementing most of IFRS with some exceptions (IAS 1 Presentation of Financial Statements, IFRS 4: Insurance Contracts Standard). In this study, how insurance companies which are obligated to apply IAS 37: Provisions, Contingent, Liabilities and Assets to report how the current situation in the reinsurance assets and how it should be reported according to IAS 37 were examined. The significant difference is explained through the financial statements of an insurance company. As a result of the study, non-implementation of IAS 1 standard has resulted as violation of the ban on offsetting and it is understood that insurance companies underreport their debts and receivables.
Authors and Affiliations
Selahattin KARABINAR, Şuayyip Doğuş DEMİRCİ
Keywords
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- EP ID EP171857
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