Finansal tablo hilelerinin değerlendirilmesi ve bu kapsamda hasılatın kaydedilmesinde özellikli durumlar
Özet
Misstatements and fraud in the financial reports impair the users? trust to the financial system. Considering the magnitude of that effect, the objective of the study was designated as exploration of financial statement irregularities. Firstly, relevant terms and definition were examined to be able to set an appropriate theoretical framework for the study. Then, motivating factors for fraud and common fundamental fraud methods were investigated. The main focus of the study is one of the most common areas subject to fraud, revenue recognition. Initially, the rules and regulations related to revenue recognition were analyzed. Subsequent to that fraud techniques which are used to misrepresent revenue have been observed. Consequently, our proposals for reducing and shading light on the fraud in financial reporting were provided including improvement of corporate governance, internal control and quality of audit services, cash flow analysis, increase the efficiency of the role of regulatory and enforcement institutions in supervision of financial reporting and revision of disclosure requirements regarding revenue recognition.