Finans
finansal raporlama gereklilikleri
İngilizce: financial reporting requirements
Türkçe Tanım
Duzenleyici denetime tabi kuruluslarin finansal tablolarinin hazirlanmasini, sunulmasini ve aciklanmasini yoneten zorunlu standartlar ve duzenlemelerdir. IASB ve FASB gibi muhasebe standart belirleyicileri tarafindan olusturulur ve sermaye piyasasi duzenleyicileri ile merkez bankalari tarafindan uygulanir. Uyum, yatirimcilar ve diger paydaslar icin finansal bilginin seffafligini, karsilastiribilirligini ve guvenilirligini saglar.
English Definition
Mandatory standards and regulations governing the preparation, presentation, and disclosure of financial statements by entities subject to regulatory oversight. These requirements are established by accounting standard-setters such as the IASB and FASB, and enforced by securities regulators and central banks. Compliance ensures transparency, comparability, and reliability of financial information for investors and other stakeholders.