文章基本信息

标题：Borsa İstanbul’da İşlem Gören Şirketlerin Gerçeğe Uygun Değer Ölçümü Hiyerarşisinde Kullandıkları Seviye Girdilerinin Tespiti Üzerine Bir Araştırma (A Research on Determination of Input Levels Used In Fair Value Measurement Hierarchy By Firms Listed in Borsa Istanbul)
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作者：Ahmet Gökgöz, Fatih Şentürk
期刊名称：journal of accounting, finance and auditing studies
电子版ISSN：2149-0996
出版年度：2015
期号：5254
页码：67-80
出版社：Ahmet GÖKGÖZ
摘要：Abstract With the coming into force of TFRS 13 Fair Value Measurement Standard, the inputs which firms use for determination of fair value measurement are classified into three levels and hierarchy of determination of fair value is constituted. This standard requires increasing level 1 inputs and decreasing level 3 inputs in determination of fair value. With this study fair value measurement levels (hierarchy) which are used in determination of fair value are described within the scope of TFRS 13 Fair Value Measurement Standard. Additionally, for determining which level of inputs are used in the fair value determination by the firms traded on the Istanbul Stock Exchange an inventory study is done. For the purpose of the study, financial statement disclosures of 145 firms which are listed on the Istanbul Stock Exchange and classified under the heading of "financial institutions" sector are subjected to content analysis. Content analysis showed that majority of the firms use level 1 input in determination of fair value.