Finansal raporlamada yeni yaklaşimlar-new approaches in financial reporting

Sermaye piyasalarinda yasanan globallesme hareketleri finansal tablolardan beklenen bilgi gerekliliklerini de buyuk olcude degistirmektedir. Gunumuzde sirketler kurumsal seffaflik kavrami cercevesinde daha guvenilir, seffaf ve kaliteli finansal ve finansal olmayan bilgiler sunma egilimindedirler. Sirketlerin bu egilimleri finansal raporlama sureclerine de etki etmektedir. Ozellikle halka acik sirketler, genel amacli finansal raporlarinin yaninda ozel amacli finansal raporlari da hazirlayip sunmaktadirlar. Bu calismada kurumsal seffaflik cercevesinde finansal raporlama konusunda yasanan gelismeler incelenmektedir. Bu gelismelere bir ornek olarak DiPiazza ve Eccles’in 2002 yilinda yayinladiklari Finansal Raporlamanin Gelecegi (The Future of Financial Reporting) isimli kitaplarinda yer alan uc basamakli kurumsal seffaflik modeli sunulmaktadir.- Globalization efforts in capital markets largely change the information requirements expected from financial statements. Nowadays companies tend to present more reliable, transparent and high quality financial and non financial information in the frame of corporate transparency. These bias of companies, also affect their financial reporting processes. Especially, listed companies prepare and present not only general purpose financial reports but also special purpose financial reports. The developments in financial reporting in the frame of corporate transparency have been examined in this study. As an example for these developments, three tier corporate transparency model existing in The Future of Financial Reporting by DiPiazza and Eccles.