Varlıklarda değer düşüklüğü TMS 36 standardının finansal rasyolara etkisi: BIST 100 endeksi

The different methods which are used by companies throughout the world in terms of reporting their financial information have caused financial reporting of statements to become less transparent, has increased adjustment and forecasting errors, thus has reduced investor confidence. As a result, the International Accounting Standards Board created International Financial Reporting Standards (IFRS) to establish a global standard. The main idea behind these new standars which are referred as IFRS, to provide financial reporting more efficient, effective, simple for evaluations and analysis. In this context, 'fair value measurement' concept is key point of financial reporting. The objective of IAS 36 prevents the meaningless growth of the asset, to ensure that the results are represented with transparency, to provide the financial statements reflect truthfully in terms of core principle in fair value measurement. Impairment of assets is an important research topic in financial reporting and accounting in the whole world just like in Turkey, but there has been limited research studies recent years. To fill this gap, it examined this issue on Turkish companies which are listed on the Istanbul Stock Exchange 100 Index between 2015 and 2016 period by collecting data from their annual financial reports and looking at their disclosures to determine whether impairment loss effect on financial ratios with the calculation of financial ratios resulted from impairment. Findings indicate that there are effects of impairment losses on financial ratios after the calculation of impairment. This thesis is expected to contribute to increase the understanding about impairment of assets, to clarify the problems related to implementation, raise awareness for disclosure quality according to IAS 36 in practice.