Uluslararas\u0131 i\u015fletmelerin faaliyetlerinin \u00e7e\u015fitlenmesi ve daha fazla \u00fclkeye yay\u0131lmas\u0131, ekonomik karar vericilerin finansal tablolar\u0131n g\u00fcvenilirlik, \u015feffafl\u0131k ve kar\u015f\u0131la\u015ft\u0131r\u0131labilir olma \u00f6zelliklerini \u00e7ok daha \u00f6nemli hale getirmi\u015ftir. Di\u011fer taraftan k\u00fcreselle\u015fmenin artmas\u0131 sonucunda t\u00fcm d\u00fcnya \u00fclkelerinin tek bir \u00fclke haline gelmesi finansal tablolar\u0131n standartla\u015fmas\u0131n\u0131 zorunlu k\u0131lm\u0131\u015ft\u0131r. Finansal tablolarda standartla\u015fma sa\u011flanmas\u0131 amac\u0131yla XBRL ad\u0131yla (eXtensible Business Reporting Language\/ Geni\u015fletilebilir \u0130\u015fletme Raporlama Dili) elektronik programlama dili geli\u015ftirilmi\u015ftir.<\/p>\n
Uluslararas\u0131 piyasalarda 2000\u2019li y\u0131llar\u0131n ba\u015f\u0131nda geli\u015ftirilen bu dil \u00fclkemize Kamu G\u00f6zetimi Muhasebe ve Denetim Standartlar\u0131 Kurumu (\u201cKGK\u201d) taraf\u0131ndan, T\u00fcrkiye Finansal Raporlama Standartlar\u0131na (\u201cTFRS\u201d) uygun olarak haz\u0131rlanan finansal tablolar\u0131n XBRL format\u0131na uygun olarak haz\u0131rlanmas\u0131 amac\u0131yla 2016 y\u0131l\u0131nda TMS Taksonomileri yay\u0131nlanm\u0131\u015ft\u0131r. Son olarak s\u00f6z konusu taksonomi 2019 y\u0131l\u0131nda g\u00fcncellenmi\u015ftir.<\/p>\n
Finansal durum tablosunun ve kar veya zarar tablosunun tahakkuk esasl\u0131 tablolar olmas\u0131ndan dolay\u0131, bu tablolar kullan\u0131c\u0131lar\u0131na nakit ak\u0131\u015flar\u0131 hakk\u0131nda yeterli bilgi sa\u011flamazlar. Bu nedenle, bilgiye olan bu ihtiya\u00e7 nakit ak\u0131\u015f tablosu arac\u0131l\u0131\u011f\u0131 ile sa\u011flan\u0131r. Financial Accounting Standards Board (\u201cFASB\u201d) bu eksikli\u011fi g\u00f6rerek 1987 y\u0131l\u0131nda nakit ak\u0131\u015f tablolar\u0131n\u0131n haz\u0131rlanmas\u0131n\u0131 zorunlu hale getirmi\u015ftir.<\/p>\n
Bu yaz\u0131da s\u00f6z konusu tablolardan nakit ak\u0131\u015f tablolar\u0131 ele al\u0131nmaktad\u0131r.<\/p>\n
Anahtar Kelimeler: XBRL, Nakit Ak\u0131\u015f Tablosu, TMS 7, Do\u011frudan Y\u00f6ntem, Dolayl\u0131 Y\u00f6ntem<\/em><\/strong><\/p>\n ABSTRACT<\/strong><\/p>\n The diversity of activities of international enterprises and their spread to more countries, the reliability transparency of financial decision-makers to financial statements, and especially their comparability have gained more important. On the other hand, the fact that all the countries of the world have become a single country as a result of the increase in the globalization has made mandatory which the standardization of financial statements In order to provide standardization in financial statements, the electronic programming language has been developed under the name XBRL (eXtensible Business Reporting Language).<\/p>\n International markets Public Oversight developed our this language countries in the begining of the 2000s, Accounting and Auditing Standards Agency (CRA) by, Turkey Financial Reporting Standards (IFRS) as published in accordance with the financial statements prepared in order to prepare in accordance with the XBRL format TMS Taxonomy in 2016. Finally, the taxonomy was updated in 2019.<\/p>\n The accrual basis of the statement of financial position and profit or loss does not provide sufficient data to its users about cash flows. Therefore, the need for this information is provided through the cash flow statement. Financial Accounting Standards Board (FASB) seeing this deficiency and made it mandatory to prepare cash flow statements in 1987.<\/p>\n In this article, cash flow statements are discussed from these financial statements<\/p>\n Keywords :<\/em><\/strong>\u00a0XBRL, Cash Flow, IAS 7, Direct Method, Indirect Method<\/strong><\/em><\/p>\n Giri\u015f<\/strong><\/p>\n Sermaye piyasalar\u0131n\u0131n b\u00fcy\u00fcmesi ve piyasalara yeni akt\u00f6rlerin girmesi ile birlikte; i\u015fletmelerin rekabet edebilme, b\u00fcy\u00fcme, s\u00fcreklili\u011finin sa\u011flanmas\u0131n\u0131 gibi kavramlar \u00f6nemli hale gelmektedir. \u0130\u015fletmelerin bu ko\u015fullardaki yard\u0131mc\u0131s\u0131 hi\u00e7 \u015f\u00fcphesiz ki mevcut nakit varl\u0131klar\u0131 ve nakde d\u00f6n\u00fc\u015ft\u00fcr\u00fclen faaliyetleridir.<\/p>\n Nakit ak\u0131\u015f\u0131 sa\u011flamada zorlanmayan i\u015fletmeler hedeflerine daha rahat ula\u015f\u0131rken, nakit sa\u011flamada zorlanan \u015firketler hedeflerinden uzakla\u015fmakta hatta piyasalardan \u00e7\u0131kmaktad\u0131r. \u0130\u015fletmelerin hedeflerine ula\u015f\u0131rken verece\u011fi kararlarda en b\u00fcy\u00fck yard\u0131mc\u0131s\u0131 bu konuda kullanaca\u011f\u0131 finansal bilgilerdir. S\u00f6z konusu bilgilerden de en \u00f6nemlisi nakit yaratabilme kabiliyetidir. Nakit ak\u0131\u015f tablosu, di\u011fer finansal tablolar ile birlikte analiz edildi\u011finde bu bilgiye olan ihtiyac\u0131 kar\u015f\u0131lamaktad\u0131r.<\/p>\n Bu yaz\u0131da nakit ak\u0131\u015f tablosunun faydalar\u0131, nakit ak\u0131\u015f tablosunun yap\u0131s\u0131, nakit ak\u0131\u015f tablolar\u0131 aras\u0131ndaki farklar ve nakit ak\u0131\u015f tablosunu haz\u0131rlanmas\u0131 ele al\u0131nacakt\u0131r.<\/p>\n I. Nakit Ak\u0131\u015f Tablosunun Amac\u0131 ve Kullan\u0131c\u0131lar\u0131na Sa\u011flad\u0131\u011f\u0131 Bilgiler<\/strong><\/p>\n Finansal durum tablosu bir sonu\u00e7 tablosu olup i\u015fletmenin bir d\u00f6nem sonucunda ula\u015ft\u0131\u011f\u0131 finansal yap\u0131ya ili\u015fkin bilgi verir. Kar veya zarar tablosu ise i\u015fletmenin sahip oldu\u011fu varl\u0131klar\u0131 kullanarak gelir yaratabilme g\u00fcc\u00fcne ili\u015fkin kullan\u0131c\u0131lar\u0131na bilgi verir. S\u00f6z konusu bu finansal tablolar nakdin nerden sa\u011fland\u0131\u011f\u0131na ve nas\u0131l kullan\u0131ld\u0131\u011f\u0131na ili\u015fkin bir bilgi vermezler[1]<\/sup><\/a>.<\/p>\n Her iki tablonun da tahakkuk esasl\u0131 olarak haz\u0131rlanmas\u0131, i\u015fletmenin elde etti\u011fi nakit giri\u015fleri ve nakit \u00e7\u0131k\u0131\u015flar\u0131 hakk\u0131nda s\u0131n\u0131rl\u0131 bilgi vermesi nedeniyle, bu bilgiye olan ihtiya\u00e7 nakit ak\u0131\u015f tablosu arac\u0131l\u0131\u011f\u0131 ile sa\u011flan\u0131r.<\/p>\n Nakit ak\u0131\u015f tablosunun sa\u011flad\u0131\u011f\u0131 faydalar\u0131ndan baz\u0131lar\u0131 a\u015fa\u011f\u0131daki belirtilmi\u015ftir.<\/p>\n T\u00fcrkiye Muhasebe Standartlar\u0131na (TMS) g\u00f6re; nakit ak\u0131\u015f tablosu di\u011fer finansal tablolarla birlikte kullan\u0131ld\u0131\u011f\u0131nda finansal tablo kullan\u0131c\u0131lar\u0131n\u0131n; i\u015fletmenin net varl\u0131klar\u0131ndaki de\u011fi\u015fimleri, i\u015fletmenin finansal yap\u0131s\u0131n\u0131 (likidite durumu ve bor\u00e7 \u00f6deme g\u00fcc\u00fc d\u00e2hil) ve de\u011fi\u015fen ko\u015fullara ve f\u0131rsatlara uyum sa\u011flamak amac\u0131yla nakit ak\u0131\u015flar\u0131n\u0131n tutar\u0131n\u0131 ve zamanlamas\u0131n\u0131 etkileme kabiliyetini de\u011ferlendirmesi i\u00e7in gerekli olan bilgileri sunar. Nakit ak\u0131\u015f bilgisi, i\u015fletmenin nakit ve nakit benzeri yaratma kabiliyetinin de\u011ferlendirilmesinde fayda sa\u011flar ve kullan\u0131c\u0131lar\u0131n, farkl\u0131 i\u015fletmelerin gelecekteki nakit ak\u0131\u015flar\u0131n\u0131n bug\u00fcnk\u00fc de\u011ferini de\u011ferlendirmesi ve kar\u015f\u0131la\u015ft\u0131rmas\u0131 i\u00e7in modeller geli\u015ftirmesine imk\u00e2n tan\u0131r. Nakit ak\u0131\u015f bilgisi ayr\u0131ca, ayn\u0131 i\u015flem ve olaylara farkl\u0131 muhasebe y\u00f6ntemlerinin uygulanmas\u0131ndan kaynaklanan etkileri ortadan kald\u0131rd\u0131\u011f\u0131 i\u00e7in farkl\u0131 i\u015fletmelerin faaliyet sonu\u00e7lar\u0131na ili\u015fkin raporlamalar\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131labilirli\u011fini art\u0131r\u0131r[5]<\/sup><\/a>.<\/p>\n Tarihi nakit ak\u0131\u015f bilgileri, genellikle, gelecekteki nakit ak\u0131\u015flar\u0131n\u0131n tutar\u0131na, zamanlamas\u0131na ve kesinli\u011fine ili\u015fkin bir g\u00f6sterge olarak kullan\u0131l\u0131r. Bu bilgiler ayr\u0131ca, gelecekteki nakit ak\u0131\u015flar\u0131na ili\u015fkin ge\u00e7mi\u015fte yap\u0131lan de\u011ferlendirmelerin do\u011frulu\u011funun kontrol edilmesinde ve k\u00e2rl\u0131l\u0131k ile net nakit ak\u0131\u015f\u0131 aras\u0131ndaki ili\u015fkinin ve fiyat de\u011fi\u015fimlerinin etkisinin incelenmesinde fayda sa\u011flar[6]<\/sup><\/a>.<\/p>\n II. Nakit Ak\u0131\u015f\u0131<\/strong><\/p>\n Nakit ak\u0131\u015f\u0131, nakit ve nakit benzerlerinin i\u015fletmeye giri\u015fi ve i\u015fletmeden \u00e7\u0131k\u0131\u015f\u0131d\u0131r[7]<\/sup><\/a>. Nakit ak\u0131\u015flar\u0131n\u0131 a\u015fa\u011f\u0131daki gibi \u00f6zetleyebiliriz[8]<\/sup><\/a>:<\/p>\n III. Nakit Ak\u0131\u015f Tablosunun Yap\u0131s\u0131<\/strong><\/p>\n \u0130\u015fletmenin faaliyetleri \u00fc\u00e7 ana b\u00f6l\u00fcmden olu\u015fmaktad\u0131r[9]<\/sup><\/a>. Bunlar;<\/p>\n Esas Faaliyetler (\u0130\u015fletme Faaliyetleri)<\/strong><\/p>\n Esas faaliyetlerden nakit ak\u0131\u015flar\u0131, \u00f6ncelikli olarak i\u015fletmenin has\u0131lat yaratan ana faaliyetlerinden elde edilir. Dolay\u0131s\u0131yla bu nakit ak\u0131\u015flar\u0131 genellikle, k\u00e2r veya zarar\u0131n belirlenmesine d\u00e2hil edilen i\u015flem ve di\u011fer olaylar sonucunda ortaya \u00e7\u0131kar. Esas faaliyetlerden kaynaklanan nakit ak\u0131\u015flar\u0131na \u00f6rnek olarak a\u015fa\u011f\u0131dakiler verilebilir[10]<\/sup><\/a>:<\/p>\n Yat\u0131r\u0131m Faaliyetleri;<\/strong><\/p>\n Yat\u0131r\u0131m faaliyetlerinden kaynaklanan nakit ak\u0131\u015flar\u0131, gelecekte gelir ve nakit ak\u0131\u015f\u0131 yaratmas\u0131 \u00f6ng\u00f6r\u00fclen kaynaklar i\u00e7in ne \u00f6l\u00e7\u00fcde harcama yap\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6sterdi\u011finden, bu nakit ak\u0131\u015flar\u0131n\u0131n ayr\u0131 olarak a\u00e7\u0131klanmas\u0131 \u00f6nemlidir. Yaln\u0131zca, finansal durum tablosunda bir varl\u0131\u011f\u0131n kayda al\u0131nmas\u0131na neden olan harcamalar yat\u0131r\u0131m faaliyeti olarak s\u0131n\u0131fland\u0131r\u0131labilir. Yat\u0131r\u0131m faaliyetlerinden kaynaklanan nakit ak\u0131\u015flar\u0131na \u00f6rnek olarak a\u015fa\u011f\u0131dakiler verilebilir[11]<\/sup><\/a>:<\/p>\n Finansman Faaliyetleri;<\/strong><\/p>\n Finansman faaliyetlerinden kaynaklanan nakit ak\u0131\u015flar\u0131, i\u015fletmeye sermaye sa\u011flayanlar\u0131n gelecekteki nakit ak\u0131\u015flar\u0131 \u00fczerindeki haklar\u0131n\u0131 tahmin etmede faydal\u0131 oldu\u011fundan, bu nakit ak\u0131\u015flar\u0131n\u0131n ayr\u0131 olarak a\u00e7\u0131klanmas\u0131 \u00f6nemlidir. Finansman faaliyetlerinden kaynaklanan nakit ak\u0131\u015flar\u0131na \u00f6rnek olarak a\u015fa\u011f\u0131dakiler verilebilir[12]<\/sup><\/a>:<\/p>\n Nakit ak\u0131\u015f tablosunu a\u015fa\u011f\u0131daki gibi \u00f6zetleyebiliriz:<\/p>\n IV. NAK\u0130T AKI\u015e TABLOSU MODELLER\u0130 ve KAR\u015eILA\u015eTIRMASI<\/strong><\/p>\n Esas faaliyetlerden kaynaklanan nakit ak\u0131\u015flar\u0131 a\u015fa\u011f\u0131daki y\u00f6ntemlerden biri kullan\u0131larak raporlan\u0131r[1]<\/sup><\/a>;<\/p>\n Do\u011frudan Model (Direkt Model)<\/strong>; Br\u00fct nakit giri\u015fleri ve br\u00fct nakit \u00e7\u0131k\u0131\u015flar\u0131na ait ana gruplar\u0131n belirtildi\u011fi modeldir.<\/p>\n Dolayl\u0131 Model (Endirekt Model)<\/strong>; Net kar\/zarar\u0131n, gayri nakdi i\u015flemlerin, ge\u00e7mi\u015f veya gelecek i\u015flemlerle ilgili nakit giri\u015f veya \u00e7\u0131k\u0131\u015flar\u0131 tahakkuklar\u0131n\u0131n veya ertelemelerinin ve yat\u0131r\u0131m veya finansman faaliyetleriyle ilgili nakit ak\u0131\u015flar\u0131na ili\u015fkin gelir veya gider kalemlerinin etkilerine g\u00f6re d\u00fczeltildi\u011fi modeldir.<\/p>\n \u0130\u015fletmelerin nakit ak\u0131\u015f tablolar\u0131n\u0131 hangi y\u00f6nteme g\u00f6re haz\u0131rlayaca\u011f\u0131 hususunda \u00fczerinde g\u00f6r\u00fc\u015f birli\u011fi sa\u011flanm\u0131\u015f ya da kabul edilmi\u015f bir y\u00f6ntem bulunmamaktad\u0131r. Uluslararas\u0131 Muhasebe Standartlar\u0131 Kurulu (International Accounting Standards Board \u2013 IASB) do\u011frudan y\u00f6ntemin kullan\u0131lmas\u0131n\u0131 te\u015fvik etmektedir\u00a0[2]<\/a><\/sup>\u00a0.<\/p>\n Uluslararas\u0131 uygulamalarda ve T\u00fcrkiye uygulamalar\u0131nda dolayl\u0131 y\u00f6ntemin daha fazla kullan\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Borsa \u0130stanbul\u2019da i\u015flem g\u00f6ren \u015firketleri \u00fczerinde yap\u0131lan bir ara\u015ft\u0131rmada Do\u011frudan Y\u00f6ntemi tercih eden i\u015fletme say\u0131s\u0131n\u0131n 96 (%19) Dolayl\u0131 Y\u00f6ntemi tercih eden i\u015fletme say\u0131s\u0131n\u0131n 401 (%81) oldu\u011fu belirtilmi\u015ftir[3]<\/sup><\/a>. Uluslararas\u0131 uygulamalarda bu konuda 29 \u00fclke 180 \u015firket \u00fczerinde yap\u0131lan bir ara\u015ft\u0131rmada da ayn\u0131 y\u00f6ntemlerin ayn\u0131 oranlarda tercih edildi\u011fi sonucuna var\u0131lm\u0131\u015ft\u0131r[4]<\/sup><\/a>.<\/p>\n Ancak \u015funu hemen belirtelim ki Borsa \u0130stanbul^da i\u015flem g\u00f6ren \u015firketler (490 \u015firket) \u00fczerinde yap\u0131lan bu \u00e7al\u0131\u015fmadaki oranlar\u0131 2019 y\u0131l\u0131 sonu itibariyle g\u00fcncelledi\u011fimiz de 430 \u015firketten 8\u2019i (% 1,8) Do\u011frudan Y\u00f6nteme g\u00f6re, 422\u2019si (%98,2) Dolayl\u0131 Y\u00f6nteme g\u00f6re nakit ak\u0131\u015f tablosu haz\u0131rlamaktad\u0131r (Kaynak:www.kap.gov.tr<\/em>).<\/p>\n Do\u011frudan y\u00f6ntemin ve dolayl\u0131 y\u00f6ntemin tercih edilmesi hususunda \u00e7ok farkl\u0131 g\u00f6r\u00fc\u015fler bulunmaktad\u0131r. Bunlar;<\/p>\n Nakit ak\u0131\u015f tablosu ister do\u011frudan y\u00f6ntem ile ister dolayl\u0131 y\u00f6ntem ile haz\u0131rlanm\u0131\u015f olsa bile finansal tablo kullan\u0131c\u0131lar\u0131na i\u015fletmenin nakit ak\u0131\u015flar\u0131 hakk\u0131nda bilgi sa\u011flar. Finansal tablo kullan\u0131c\u0131lar\u0131 daha sa\u011fl\u0131kl\u0131 bilgiye sahip olmak i\u00e7in bu ikisine de ihtiya\u00e7 duyabilirler[10]<\/sup><\/a>. Kullan\u0131lan y\u00f6ntemlere ili\u015fkin olarak hangi y\u00f6ntemin daha iyi oldu\u011funun karar\u0131n\u0131n verilmesinde, finansal tablo kullan\u0131c\u0131lar\u0131n\u0131n hangi bilgiye ihtiya\u00e7 duydu\u011fu daha \u00f6nemlidir. Hangi y\u00f6ntemin daha iyi oldu\u011fu konusunda bir ampirik \u00e7al\u0131\u015fmalar yap\u0131lmas\u0131 gereklidir. Bu \u015fekilde belirlenecek y\u00f6ntemin, finansal tablo kullan\u0131c\u0131lar\u0131na daha fazla bilgi sundu\u011fu kan\u0131tlanm\u0131\u015f olur.<\/p>\n IASB taraf\u0131ndan tavsiye edilmesine ve bir\u00e7ok akademisyenin de Do\u011frudan Y\u00f6ntemin kullan\u0131c\u0131lar a\u00e7\u0131s\u0131ndan daha \u00e7ok bilgi verdi\u011fi y\u00f6n\u00fcnde g\u00f6r\u00fc\u015fleri olmas\u0131na ra\u011fmen \u00fclkemizde Do\u011frudan Y\u00f6ntemi kullanan \u015firket say\u0131s\u0131n\u0131n neredeyse yok denecek kadar az olmas\u0131 (B\u0130ST\u2019te i\u015flem g\u00f6ren \u015firketlerin %1,8\u2019i), finansal tablo kullan\u0131c\u0131lar\u0131 a\u00e7\u0131s\u0131ndan ara\u015ft\u0131r\u0131lmas\u0131 gereken bir konudur.<\/p>\n\n
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