Departure from IFRS Accounting Standards

Turkish translation: UFRS muhasebe standartlarının dışına çıkma

13:10 Nov 19, 2019
English to Turkish translations [PRO]
Bus/Financial - Accounting
English term or phrase: Departure from IFRS Accounting Standards
Merhaba,

Elimdeki metinde "Departure from IFRS occurs when [...]" şeklinde bir cümle var. Bu konuda aşağıda paylaştığım bir açıklama da buldum; ancak işin içinden çıkamadım.

Departure from accounting standards
In very rare circumstances, an entity may need to produce financial reports which do not comply with a specific accounting standard, if compliance with the standard would be so misleading they do not provide useful information to users, and the financial statements would no longer be fairly presented.


Under these circumstances, an entity may depart from the requirements of an International Financial Reporting Standard, but it must disclose:

that management has concluded that the financial statements present fairly the entity’s financial position, financial performance and cash flows;
that it has complied with applicable standards and Interpretations, except that it has departed from a particular requirement to achieve a fair presentation;
the title of the standard or Interpretation from which the entity has departed, the nature of the departure, including the treatment that the IFRS would require, the reason why that treatment would be misleading, and the treatment adopted; and
for each period presented, the financial effect of the departure on each item in the financial statements that would have been reported in complying with the requirement.
Burak Yumat
Türkiye
Local time: 10:02
Turkish translation:UFRS muhasebe standartlarının dışına çıkma
Explanation:
IFRS, Türkçe'de UFRS (Uluslararası Finansal Raporlama Standartları) olarak kullanılır.

"departure from" ise "dışına çıkma" yani bazı özel durumlarda bu standartlar yerine başkalarının kullanılması anlamındadır.

"sapma" dersek bu standartların ihlali anlamını taşır.
Selected response from:

Selda Doğan
Türkiye
Local time: 10:02
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +2ufrs muhasebe standartlarından sapma
Tijen Kalfaoglu
5 +2UFRS muhasebe standartlarının dışına çıkma
Selda Doğan
4IFRS standartlarının dışına çıkma
Zeki Güler


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
departure from ifrs accounting standards
IFRS standartlarının dışına çıkma


Explanation:
uluslararası finansal raporlama standartlarının (koyduğu ilke veya kuralların) dışına çıkma, sözkonusu kurallardan sapma

Zeki Güler
Local time: 07:02
Native speaker of: Native in TurkishTurkish
PRO pts in category: 6
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5 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
departure from ifrs accounting standards
ufrs muhasebe standartlarından sapma


Explanation:
Departure için önereceğim karşılık sapma.

Tijen Kalfaoglu
Türkiye
Native speaker of: Native in TurkishTurkish

Peer comments on this answer (and responses from the answerer)
agree  Pinar Celik
35 mins
  -> Teşekkür ederim :)

agree  Baran Keki
2 hrs
  -> Teşekkür ederim :)
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27 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
departure from ifrs accounting standards
UFRS muhasebe standartlarının dışına çıkma


Explanation:
IFRS, Türkçe'de UFRS (Uluslararası Finansal Raporlama Standartları) olarak kullanılır.

"departure from" ise "dışına çıkma" yani bazı özel durumlarda bu standartlar yerine başkalarının kullanılması anlamındadır.

"sapma" dersek bu standartların ihlali anlamını taşır.

Selda Doğan
Türkiye
Local time: 10:02
Native speaker of: Native in TurkishTurkish
PRO pts in category: 4
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Recep Kurt
4 hrs
  -> Teşekkürler Recep Bey.

agree  Çağatay Duruk
1 day 23 hrs
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