Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies

Rümeysa Atıcı

Article Details

Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies

Authors:

Rümeysa Atıcı

Publisher:

Istanbul University

Main Topics:

İşletme

Journal:

Muhasebe Enstitüsü Dergisi Issue 68, pp.43-55

Document Type:

Article

Publication Date:

7/2023

Document Language:

Turkish

Document ID (Org No.):

2001287733

pISSN:

2602-3202

Keywords:

Abstract:

 The primary purpose of this study is to present the general view of the reported assets and liabilities of the companies operating in the financial institutions sector by using the fair value hierarchy levels. The second purpose is to reveal the input levels companies operating in the financial institutions sector use when measuring their assets and liabilities. The research includes within its scope 139 companies operating in the financial institutions sector in 2021 and uses the qualitative research method of descriptive analysis. According to the analysis results, companies are seen to generally report their combined liabilities and assets using Level 2 inputs. Companies have also mainly been determined to individually report their liabilities using Level 2 inputs and their assets using Level 1 inputs. The companies that report their assets and liabilities using Level 3 inputs have been determined to be few in number.

 The primary purpose of this study is to present the general view of the reported assets and liabilities of the companies operating in the financial institutions sector by using the fair value hierarchy levels. The second purpose is to reveal the input levels companies operating in the financial institutions sector use when measuring their assets and liabilities. The research includes within its scope 139 companies operating in the financial institutions sector in 2021 and uses the qualitative research method of descriptive analysis. According to the analysis results, companies are seen to generally report their combined liabilities and assets using Level 2 inputs. Companies have also mainly been determined to individually report their liabilities using Level 2 inputs and their assets using Level 1 inputs. The companies that report their assets and liabilities using Level 3 inputs have been determined to be few in number.

 The primary purpose of this study is to present the general view of the reported assets and liabilities of the companies operating in the financial institutions sector by using the fair value hierarchy levels. The second purpose is to reveal the input levels companies operating in the financial institutions sector use when measuring their assets and liabilities. The research includes within its scope 139 companies operating in the financial institutions sector in 2021 and uses the qualitative research method of descriptive analysis. According to the analysis results, companies are seen to generally report their combined liabilities and assets using Level 2 inputs. Companies have also mainly been determined to individually report their liabilities using Level 2 inputs and their assets using Level 1 inputs. The companies that report their assets and liabilities using Level 3 inputs have been determined to be few in number.

 Bu çalışmanın birinci amacı, mali kuruluşlar sektöründe faaliyette bulunan şirketlerin gerçeğe uygun değer hiyerarşisi seviyelerini kullanarak raporlanan varlıklarının ve yükümlülüklerinin genel görünümünü ortaya koymaktır. İkinci amacı ise, mali kuruluşlar sektöründe faaliyette bulunan şirketlerin varlıklarının ve yükümlülüklerinin ölçümünde kullandıkları seviye girdilerini ortaya koymaktır. 2021 yılında mali kuruluşlar sektöründe faaliyette bulunan 139 şirket araştırma kapsamına dâhil edilmiştir. Araştırmada nitel araştırma yöntemlerinden biri olan betimsel analiz yöntemi kullanılmıştır. Analiz sonuçlarına göre, şirketlerin genel olarak Seviye 2 girdisini kullanarak varlıklarını ve yükümlülüklerini raporladıkları tespit edilmiştir. Şirketler, varlıklarını ağırlıklı olarak Seviye 1 girdisini kullanarak raporlarken, yükümlülüklerini Seviye 2 girdisini kullanarak raporladıkları tespit edilmiştir. Seviye 3 girdilerini kullanarak raporlanan varlıkların ve yükümlülüklerin sayıca az olduğu tespit edilmiştir.

Article Details

Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies

Authors:

Rümeysa Atıcı

Publisher:

Istanbul University

Main Topics:

İşletme

Journal:

Muhasebe Enstitüsü Dergisi Issue 68, pp.43-55

Document Type:

Article

Publication Date:

7/2023

Document Language:

Turkish

Document ID (Org No.):

2001287733

pISSN:

2602-3202

Fair Value

Input Level

Qualitative Research

BIST

Financial InstitutionsMali Kuruluşlar

Gerçeğe Uygun Değer

Seviye Girdisi

Nitel Araştırma

BIST

Issues

Article Details

Authors: Rümeysa Atıcı

Publisher: Istanbul University

Main Topics: İşletme

Journal: Muhasebe Enstitüsü Dergisi Issue 68, pp.43-55

Document Type: Article

Publication Date: 7/2023

Document Language: Turkish

Document ID (Org No.): 2001287733

pISSN: 2602-3202

Issues

Authors:

Rümeysa Atıcı

Publisher:

Istanbul University

Main Topics:

İşletme

Journal:

Muhasebe Enstitüsü Dergisi Issue 68, pp.43-55

Document Type:

Article

Publication Date:

7/2023

Document Language:

Turkish

Document ID (Org No.):

2001287733

pISSN:

2602-3202