Accounting the activities of human resources according to Turkish accounting standards and the practice dimension: ISEM example

TMS 19 Employee Benefits, TMS 26 Accounting and Reporting by Retirement Benefit Plans and TFRS 2 Share-Based Payments including arrangements about human resources activities are the international accounting standards which should be discussed on various aspects. By preparing financial tables within the scope of arrangements in these standards, accurate, transparent and comparable information will be presented to different interest groups as well as the value given to human resources by managements will be partially introduced.Among TMS 19, TMS 26 and TFRS 2 which include various arrangements with different aspects for human resource activities and is the subject of this study, The Standard of TMS 19 Employee Benefits is the most prevalent standards used in Turkey. This situation was also established in the study performed based on researching financial tables and footnotes of 235 companies of whose shares are treated in Istanbul Stock Exchange Market (ISEM) in order to reveal the practice extent of these standards in Turkey. By the study in which content analysis method is used, it was concluded that various benefits evaluated within more wage management were offered to employees in companies in Turkey within the scope of human resources activities, and that the severance payment among these benefits was practiced in all companies included into the study. The legal obligation for providing benefits like severance payment evaluated within the context of defined benefit plan is the most important reason for practicing the standard of TMS 19 Employee Benefits in Turkey prevalently.