See discussions, stats, and author profiles for this publication at: https://www.researchgate.

net/publication/353484003

Effects of COVID-19 on Financial Reporting in Accordance with IAS/IFRS: An

Assessment of the BIST Bank Index in Borsa Istanbul

Chapter · May 2021

CITATIONS READS

0 28

1 author:

Mehmet Nuri Salur

Necmettin Erbakan Üniversitesi
21 PUBLICATIONS   13 CITATIONS   

SEE PROFILE

All content following this page was uploaded by Mehmet Nuri Salur on 27 July 2021.

The user has requested enhancement of the downloaded file.

Shadow impact of COVID-19 on economies
 Meltem İnce Yenilmez / Ufuk Bingöl (Eds.)

Shadow impact of COVID-19

on economies:
A greater depression?
Bibliographic Information published by the Deutsche
Nationalbibliothek
The Deutsche Nationalbibliothek lists this publication in the Deutsche
Nationalbibliografie; detailed bibliographic data is available in the
internet at http://dnb.d-nb.de.

Library of Congress Cataloging-in-Publication Data

A CIP catalog record for this book has been applied for at the
Library of Congress.

Cover illustration: © MicroStockHub/istockphoto.com

ISBN 978-3-631-84966-8 (Print)

E-ISBN 978-3-631-85747-2 (E-PDF)
E-ISBN 978-3-631-85748-9 (EPUB)
E-ISBN 978-3-631-85749-6 (MOBI)
DOI 10.3726/b18539
© Peter Lang GmbH
Internationaler Verlag der Wissenschaften
Berlin 2021
All rights reserved.

Peter Lang – Berlin ∙ Bern ∙ Bruxelles ∙ New York ∙ Istanbul ∙

Oxford ∙ Warszawa ∙ Wien
All parts of this publication are protected by copyright. Any
utilisation outside the strict limits of the copyright law, without
the permission of the publisher, is forbidden and liable to
prosecution. This applies in particular to reproductions,
translations, microfilming, and storage and processing in
electronic retrieval systems.
This publication has been peer reviewed.
www.peterlang.com
 Preface and Acknowledgments

This book covers deep researches from different perspectives & disciplines
upon Covid-19 pandemic impacts on social, legal, economic, cultural issues
by successful and expert researchers in their field. In this book, different and
rigorous analyses of all areas influenced by Covid-19 researches were made in
order to be one of the emerging reliable sources about the Covid-19 literature
with various dimensions.
This book consists of three sections. After the introduction, in the first sec-
tion, there are six chapters about financial, economic and Legal issues during
Covid-19 Pandemic. In first chapter, Dr. Cansın Kemal Can and Dr. Emin
Efecan Aktaş seeks challenges for public financial management during the
COVID-19 pandemic. While advanced countries face long-term financial dif-
ficulties associated with the effects of population aging during the pandemic
process, developing countries encounter severe constraints and difficulties in
putting public finances and state capacity at the service of growth and devel-
opment. COVID-19 has brought about painful and immediate policy changes
for policymakers which are evidenced by severe hikes in debt stocks such that
the public and private sector debt, which was already high before the pan-
demic, reached % 225 of GDP according to the calculations of the IMF and was
approximately % 30 above the pre-pandemic level. In addition, the Public debt
reached % 83 of GDP. While countries in the Eurozone and the other advanced
economies such as the United States and Japan did not have difficulties in
acquiring emergency finance, for low-income countries in the sub-Saharan
Africa region financial accession was quite a challenge. An in the first chapter
Dr. Cansın Kemal Can and Dr. Emin Efecan Aktaş offer some caveats to devel-
oping countries to reduce the likelihood of a fiscal crisis in the aftermath of
the pandemic such as reducing profligacy through rigorous scrutiny, the estab-
lishment of information sharing mechanisms, altering liquidity forecast strat-
egies. In second chapter of first section, Dr. Yıldırım Beyazıt Çiçen evaluates
the impacts of the Covid-19 pandemic on the economy over transaction costs.
He defines a new term as pandemic transaction cost in addition to market and
political transaction costs in his study. The possibility of infecting the person
with the pandemic risk during any market transaction emerges as a new cost of
transaction is named as “pandemic transaction cost”. Because of the health and
economic policy decisions taken by the government, the new pandemic trans-
action costs raise the political transaction costs and this lowers the increasing
6 Preface and Acknowledgments

market transaction costs. However, during the pandemic period, the transac-
tion costs (market, political, and pandemic), which increased in total compared
to the pre-pandemic period, negatively affect the economic performance. In the
third chapter Assoc. Prof. Dilber Çağlar Onbaşıoğlu and Timothy A. Titiloye
empirically investigates the impact of Covid-19 on the Turkish economy and
the stock market over the period January 1 - December 31, 2020. Their paper
focuses on the Turkish economy and stock market as it tries to establish what
sort of impact the covid-19 pandemic has had thus far. The results revealed that
the covid-19 rate affected the Turkish economy balance of payment unfavour-
ably. The granger causality test reveals that the rate covid-19 granger causes the
Treasury bill in the Turkish economy at a 2.5 % significant level. Dr. Mehmet
Nuri SALUR, studies to determine how the uncertainty and risks caused by
the COVID-19 pandemic are evaluated in the businesses’ financial reports in
the fourth chapter. In this context, He carried out on the financial reports of
the banks within Borsa İstanbul that were included in the BIST Bank Liquidity
Index and must report in accordance with IAS/IFRS. In this study, the effect
of COVID-19 epidemic on inflation in the Turkish economy was examined.
Dr. İbrahim KÜLÜNK and Dr. Esengül ÖZDEMİR ALTINIŞIK examine the
effect of COVID-19 epidemic on inflation in the Turkish economy. They firstly
study inflation theories for the perception of inflation and the factors that cause
inflation vary according to the levels of economic development of countries and
the usual and extraordinary conditions of the current period. At this point, the
COVID-19 epidemic can also be seen as a period that should also be studied in
terms of the perception of inflation and its causes. For this reason, the second
part focuses on and analyzes the impact of the COVID-19 epidemic on inflation
in the Turkish economy and the anti-inflation policies of the Central Bank of
the Republic of Turkey in late 2019. For this purpose, they examine Consumer
Price Index, Producer Price Index, USD/TRY rate and central bank interest
rate decisions on monthly data. According to the result of their study, increases
in food and commodity prices due to the exchange rate effect were seen to be
effective in the inflation increases experienced in Turkey during this period.
As last of this section and only legal research of this book is from Prof. Ertan
DEMİRKAPI. Prof. Demirkapı discusses evaluation of the regulation on pro-
hibitions and restrictions on dividend distribution in equity companies as part
of the measures to address global COVID-19 Pandemic.
Second section of this book is directly related to researches about sectoral
impacts of Covid-19. As first chapter of second section, Dr.  Özlem SANRI
investigates the impacts of the COVID-19 pandemic on Turkish maritime cargo
transport. The research tried to fill the academic literature gap with two research
 Preface and Acknowledgments 7

questions: (1) what are the short-term impacts of COVID-19 in Turkey’s mari-

time cargo transport, and (2) how do these short-term impacts differ from the
previous year? These two questions are analyzed by secondary sources of the
Turkish Ministry of Transportation and Infrastructure Statistics database. In
second chapter, Dr. Yeşim KURT’s study is to reveal what precautions are taken
for suspected case management (SCM) in airline passenger transport. Mostly
by reviewing literature published by aviation authorities on the subject has been
used while she emerges one of the biggest shock in aviation industry. In the
Third Chapter Dr. Mehmet Ali POLAT and Dr. Eda FENDOĞLU empirically
scrutinize effects of this epidemic on the Turkish civil aviation sector. After
focusing on the role of Civil Air Transport in the epidemic and measures taken
against the epidemic; they secondly investigate the effects of COVID-19 in the
civil aviation sector with the help of graphics, tables and then the econometric
analysis was conducted. Dr. Mustafa Güllü and Prof. Zeki Kartal studied how
renewable energy resources hydroelectric, solar, wind, biofuel and geothermal
may contribute Turkey’s economic growth during and post COVID-19 pan-
demic with an econometric models.
Third section of this book aims to show researches related to social issues and
researches for the impact of Covid-19. In first chapter of this section, Dr. Petek
AKMAN ÖZDEMİR studies psychological and social impact of covid-19 pan-
demic on young adults with a developmental perspective by describing the effect
of parents. Her study provides an overview of psychological and social effects of
the COVID-19 pandemic on young adults. She examines the effects of the pan-
demic on three main life domains; namely family, school and work. Change in
family dynamics, educational challenges, work-related stressors, implications
for research and practice are discussed from a developmental perspective in
relation to transition to adulthood and developmental outcomes. Basically,
the isolation combined with economic stress caused by increasing unemploy-
ment levels increased the domestic violence against women enormously, ac-
cording to the reports from all around the world. This means that exposure
duration time between couples is higher after the pandemic, increasing the
possibility of domestic violence. Furthermore, the rise in the unemployment
rate and the decrease in the income levels trigger the mechanisms that can
end with domestic violence. In the second chapter of this section Dr. Hakan
ULUCAN analyzes the effect of the Covid-19 pandemic on domestic violence
against women. In his study, the worldwide reports are analyzed in detail to
explain the domestic violence trends after the pandemic in an economic con-
text. The domestic violence theories will be examined to account for the trend
after the pandemic. Policy alternatives against the problem are also evaluated
8 Preface and Acknowledgments

in the study. On the other hand social cohesion and awareness are also impor-
tant issues starting from the organizations. Assoc. Prof. Aslan Tolga ÖCAL and
Dr. Burcu YERLİKAYA examine the social responsibility activities of compa-
nies that are in the first twenty on the “Most Admired Companies Survey” in
2019 in Turkey during the Covid-19 pandemic with the qualitative research
methods. They obtained the datas related with the social responsibility practices
of the companies within the scope of the study from the official websites and
news portals of the enterprises then they do research with content analysis.
Their findings show that companies adopt social responsibility in this process
and report their activities in many different areas. Among social responsibility
activities, the production of goods or services for public health and healthcare
workers is more effective than other activities during Covid-19 pandemic. In
the fourth chapter, Dr. Yasemin ÖZKENT examines spreading and results of
COVID-19 in different countries in terms of individualism and collectivism
cultural values. Numbers of cases and death rates of USA which has the
highest individualism score based on Individualism Index score determined
by Geert Hofstede and Turkey which is within the collective value were com-
pared. Acquired data showed that the pandemic spread faster in individualist
society compared to collectivist society. Dr.  ÖZKENT’S hypothesis claiming
that COVID-19 pandemic affects individualist societies more was confirmed.
Accordingly, she defends that collective countries may take faster and more
effective measures against a pandemic threatening public health. While indi-
vidualism weakens and causes the destruction of social bonds, collectivism
requires bonding to the society where the individuals live in and caring about
group benefits. Thus, it can be stated that individualist societies obey the pan-
demic measures less. Study results are important to understand the countries
experience a more severe pandemic crisis and to develop new future strategies
against the virus. Maybe, happiness is the primary key for tackling with pan-
demic impacts. Happy people are the potential happy employees for the or-
ganizations as well. As part of the intangible resources, being happy at work
can be given as an important start for both individual and organization levels.
Dr.  Tuğba ERHAN presents a review of the literature on happiness at work
during Covid-19 pandemic.
In the fourth and the last section of this book there are two chapters related
to international and institutional studies regarding Covid-19 pandemic. As first
chapter of this section, Dr. Panan Danladi GWAISON, Dr. Sunday Ajene APEH
and Musa Danladi GWAISON discuss the impact coronavirus pandemic on the
SDGs attainment in Nigeria. The methods used entail an analysis of the litera-
ture, observations and an assessment of current world trends. Their focus is on
 Preface and Acknowledgments 9

those goals more directly affected by COVID-19, and where there is a pressing
need for urgent action such as SDGs 1 (No poverty), 2 (Zero hunger), 3 (Good
health), 4 (Quality education), 5 (Gender equality), 8 (Decent work), 10 (Reduce
inequalities) and 16 (Peace, justice and strong institutions). The findings re-
vealed that 102.1  million people are now living in extreme poverty, more
Nigerians are unable to afford food, decline in women’s economic empower-
ment, economic contraction of 6.1 percent in the second quarter of 2020 and
jeopardizes the goal of global peace and justice the positive impact on envi-
ronmental health (of reduced emissions) is generally recognized. Their study
recommends serious planning ahead in our health sector, education and the
economy as whole for the attainment of our SDGs in Nigeria during present or
future pandemic and strengthen the transmission mechanism for supporting
economic activities towards Women, MSME’s and vulnerable communities in
Nigeria. In the second chapter of the last section, Dr. Omca ALTIN examines
EU-China relations during the coronavirus period, and then the effects of
coronavirus on the future of EU-China relations are tried to be evaluated by
examining how competition between the US and China would be reflected in
EU-China relations during the epidemic period.
We would like to thank all the authors and researchers who are experts in
their field for their devotion and diligence and hope to help our readers. It is
also important to note that all chapters of this book underwent a serious both
cross and external double-blind review process. We would also like to thank
our external reviewers for their expertize and contribution to our book. We
especially appreciate the valuable insights and guidance that has further helped
shape our ideas. We also thank the publishing team for their immense support
through the phase of publication. It has been an amazing journey so far. Thank
you for helping this manuscript bloom from proposal to final publication. At
the end of our saying, we also offer our endless gratitude to the families and
children who are the source of motivation for us and our authors with their
patience and support during the conduct of these valuable works.

Our respect.
Editors; Assoc. Prof. Meltem İNCE YENİLMEZ & Asst. Prof. Ufuk BİNGÖL
 Contents

List of Contributors .......................................................................................... 15

Meltem İnce Yenilmez and Ufuk Bingöl

Introduction of Gender and the Labour Market: Key Facts and the
Trends in Equal Employment ................................................................................ 17

Section 1 Finacial, Economic and Legal Researches for Covid-19

Cansın Kemal Can & Efecan Aktaş

Challenges for Public Financial Management During the Covid-19
Pandemic: Caveats for Developing Countries .................................................... 23

Yıldırım Beyazıt Çiçen

Pandemic Transaction Cost and Impact on the Economy ............................... 45

Dilber Çağlar Onbaşıoğlu & Timothy A. Titiloye

Covid-19: It’s Effect on the Turkish Economy and the Stock Market .............. 59

Mehmet Nuri Salur

Effects of COVID-19 on Financial Reporting in Accordance with IAS/
IFRS: An Assessment of the BIST Bank Index in Borsa Istanbul .................... 71

İbrahim Külünk & Esengül Özdemir Altınışık

Effects of COVID-19 Epidemic on Inflation: The Case of Turkey .................... 85

Ertan Demirkapı
As Part of the Measures to Address Global COVID-19 Epidemic
Evaluation of the Regulation on Prohibitions and Restrictions on
Dividend Distribution in Equity Companies .................................................... 101

Section 2 Sector Based Researches for Covid-19

Özlem Sanrı
The Effect of Covid-19 on Turkey’s Maritime Cargo Transport .................... 123
12 Contents

Yeşim Kurt
Suspected Case Management in Air Transport during the
Covid-19 Outbreak ................................................................................................ 143

Mehmet Ali Polat & Eda Fendoğlu

Effects of the COVID-19 Outbreak on the Civil Aviation Sector:
An Econometric Analysis ..................................................................................... 155

Mustafa Gullu & Zeki Kartal

The Contribution of Renewable Energy Resources to the Economic
Growth in Turkey and Opportunities for the COVID-19 Pandemic ............ 189

Section 3 Social Researches on Covid-19

Petek Akman Özdemir

Psychological and Social Impact of COVID-19 Pandemic on Young
Adults: A Developmental Perspective ................................................................. 219

Hakan ULUCAN
Changing Mechanisms Behind Domestic Violence Against Women
During the Covid-19 Pandemic ........................................................................... 231

Aslan Tolga Öcal & Burcu Yerlikaya

Covid-19 Pandemic and Social Responsibility of Companies in Turkey ..... 247

Yasemin Özkent
Individualism and Collectivism During COVID-19 Pandemic .................... 265

Tuğba Erhan
An Individual Strength during the Unexpected Phenomenon
(COVID-19): The Power of Happiness at work ................................................. 275

Section 4 Political and Regional Researches for Covid-19

Panan Danladi Gwaison & Sunday Ajene Apeh & Musa Danladi Gwaison
COVID-19 Pandemic and the Attainment of Sustainable Development
Goals (SDGs) in Nigeria ....................................................................................... 289
 Contents 13

Omca Altın
European Union-China Relations in the Coronavirus Era and Its Future .. 307

List of Figures and Graphs ........................................................................... 319

List of Tables ....................................................................................................... 321

 List of Contributors
Dr. Emin Efecan AKTAŞ
Hatay Mustafa Kemal
University, Turkey
Dr. Omca ALTIN
Kastamonu University, Turkey
Res. Asst. Esengül Özdemir
ALTINIŞIK
Düzce University, Turkey
Dr. Sunday Ajene APEH
Nigeria Police Academy, Nigeria
Assoc. Prof. Dilber Çağlar
Onbaşıoğlu
Girne American University, T.RN.C.
Dr. Cansın Kemal Can
İstanbul Medeniyet
University, Turkey
Dr. Yıldırım Beyazıt Çiçen
Gümüşhane University, Turkey
Prof. Ertan DEMİRKAPI
Bandırma Onyedi Eylül
University, Turkey
Dr. Tuğba ERHAN
Süleyman Demirel University, Turkey
Dr. Eda FENDOĞLU
Malatya Turgut Özal
University, Turkey
Dr. Mustafa GÜLLÜ
Eskişehir Osmangazi University
Dr. Panan Danladi GWAISON
Nigeria Police Academy, Nigeria
Dr. Musa Danladi GWAISON
Oswald Waller College of Education,
Nigeria
Prof. Zeki KARTAL
Eskişehir Osmangazi University
Dr. İbrahim KÜLÜNK
Düzce University, Turkey
Dr. Yeşim KURT
Kırklareli University, Turkey
Assoc. Prof. Aslan Tolga ÖCAL
Marmara University, Turkey
Dr. Petek Akman Özdemir
Beykoz University, Turkey
Dr. Yasemin ÖZKENT
Selçuk University, Turkey
Dr. Mehmet Ali POLAT
Malatya Turgut Özal
University, Turkey
Dr. Mehmet Nuri SALUR
Necmettin Erbakan
University, Turkey
16 List of Contributors

Dr. Özlem SANRI Dr. Hakan ULUCAN

Yeditepe University, Turkey Pamukkale University, Turkey

Timothy A. Titiloye Dr. Burcu YERLİKAYA

Girne American University, T.R.N.C. Artvin Çoruh University, Turkey
 Mehmet Nuri Salur

Effects of COVID-19 on Financial Reporting

in Accordance with IAS/IFRS: An Assessment
of the BIST Bank Index in Borsa Istanbul

1 Introduction
The world is in a relentless struggle with the COVID-19 virus, which emerged
in China in late 2019 and was declared a pandemic by the World Health
Organization in March 2020. Without a doubt, it is the health workers who
have shown the greatest sacrifice in the fight against COVID-19. Even so, the
health sector has also sustained the greatest damage. Furthermore, coun-
tries’ domestic economies as well as the global economy have also been and
is still being seriously damaged by COVID-19. This is due to the fact that the
uncertainty and panic environment caused by the pandemic has cost these
economies trillions of dollars, and as the main building block of economies,
businesses have been affected the most by this. Although there are companies
that have been positively affected by the crisis, companies with irregular cash
flow and weak liquidity structure have been affected negatively and much more
deeply. The pandemic has forced businesses to adopt a different understanding
of predictions and estimates, and in turn had serious consequences for financial
reporting process, which is the most important tool in meeting the financial
information needs of the stakeholders.
For all the stakeholders in a business, the information presented in the finan-
cial reports is of great importance. Indeed, financial reports, which shape the
decision-making processes of the stakeholders, offer information on a regular
basis about the businesses’ financial situations, activities on profit-and-loss
results, cash flows and changes in the equity structure with footnotes. In this
context, the uncertainty and complexity associated with COVID-19 also cause
serious disruptions to the financial reporting processes of enterprises.
Many businesses have had to deal with many unknowns both in their
business activities and in their financial reporting processes, perhaps because
this is the first time they have faced such a situation. However, despite this neg-
ative process experienced by businesses, the need for reliable and high-quality
financial information from stakeholders is felt more strongly than ever. Thus, in
order to meet this need for financial information, an adequate level of disclosure
82 Mehmet Nuri Salur

– In the audit reports and financial reports of all banks included in the BIST
Bank Index, it was found that statements were made about the effects of
COVID-19 on business continuity.
– Moreover, under the heading of accounting policies in the footnotes of the
financial statements, it is observed that all banks make statements about
COVID-19 when it comes to accounting estimates and assumptions used in
the reporting process.
– It is observed that the banks have made relevant statements about finan-
cial instruments in relation to COVID-19 sufficiently. In particular, it has
been found that almost all banks have provided disclosure in their financial
reports when it comes to “expected credit losses.”
– In the liquidity risk and risk management headings, it was observed that the
disclosures made by banks in the context of COVID-19 were sufficient. It is
observed that only one bank did not make any statements about COVID-
19 in the section on liquidity risk, and two banks in the section on risk
management.
This study, which was conducted to assess the impact of COVID-19 on the
business financial reports, evaluated business financial reports that are in
accordance with public disclosure and transparency principles, and looked
for the mentions of the pandemic with regards to the various headings within
the reports. As more financial reports get published in the future, the effects
of COVID-19 on financial reporting can be compared over the years and the
effects of the outbreak on reporting can be more concrete. In this context, it is
expected that the study will shed light on such studies in the future.

References
Abdurrahmani, E. (2020). Covid-19 and its impact on accounting implications
and financial reporting: Kosovo perspective. UBT International Conference.
446. Retrieved from https://knowledgecenter.ubt-uni.net/conference/2020/
all_events/446
Beke-Trivunac, J., & Joksimović, M.  (2020). Impact of Covid-19 virus on
financial reporting. Auditor, 23(89–90), 39–47.
Bunget, O. C., Dumitrescu, A. C., Lungu, C., & Olariu, A. M. (2020). Opinions
regarding the impact of the Covid-19 pandemic over the financial reporting.
CECCAR Business Review, Body of Expert and Licensed Accountants of
Romania (CECCAR), 1(7), 11–18
Cavlak, H.  (2020a). Kurumsal ve finansal raporlamanın geleceği üzerine
değerlendirmeler. Muhasebe Enstitüsü Dergisi, (64), 39–58.
 An Assessment of the BIST Bank Index in Borsa Istanbul 83

Cavlak, H. (2020b). Covid-19 pandemisinin finansal raporlama üzerindeki olası

etkileri: BİST 100 Endeksi’ndeki işletmelerin ara dönem finansal raporlarının
incelenmesi.  Gaziantep Üniversitesi Sosyal Bilimler Dergisi,  19(Covid-19
Özel Sayı), 143–168.
Deloitte, (2020). Accounting considerations related to the coronavirus 2019
disease. IFRS in Focus. Retrieved from https://www2.deloitte.com/content
Demir, Z. (2020). Covid-19’un TFRS kapsamındaki finansal raporlamaya olan
etkileri ve TMS kapsamında denetçinin dikkate alması gereken hususların
değerlendirilmesi. Muhasebe ve Denetime Bakış, 21(61), 255–278.
Efimova O., & Rozhnova O. (2021) Covid-19: Financial impact and disclosure.
In:  Antipova T.  (eds) Comprehensible Science. ICCS 2020. Lecture Notes
in Networks and Systems. Switzerland:  Springer, Cham. https://doi.org/
10.1007/978-3-030-66093-2_ 20
El-Mousawi, H., & Kanso, H. (2020). Impact of Covid-19 outbreak on financial
reporting in the light of the international financial reporting standards (IFRS)
(An empirical study). Research in Economics and Management, 5(2), 21–38.
Grant Thornton, (2020). Covid-19 salgınının finansal raporlama etkileri.
Retrieved from https://www.grantthornton.com.tr/globalassets/1.-member-
firms/turkey/ifrs-yaynlar/covid-19_ sfretkileri.pdf
İSMMMO, (2020). Koronavirüsün (Covid-19) finansal tablolara ve bağımsız
denetim çalışmaları üzerine muhtemel etkileri. Retrieved from https://
archive.ismmmo.org.tr/YAYINLAR/e_ kitap/31032020_bulten.pdf
Joshi, P.  L. (2020). Covid-19 pandemic and financial reporting issues and
challenges. International Journal of Auditing and Accounting Studies,
2(1), 1–9.
Levy, H. B. (2020). Financial reporting and auditing implications of the Covid-
19 pandemic. The CPA Journal, 90(5), 26–33.
Littan, S.  (2020). Financial reporting during the pandemic.  Strategic
Finance, 102(4), 23–24.
KAP. www.kap.org.tr
Karacan, S.  (2020). Yeni tip koronavirüs’ün (Covid-19) finansal tablolara
muhtemel etkileri. Uluslararası Sosyal Araştırmalar Dergisi, 13(73), 944–951.
KPMG, (2020a). Covid-19 gündemi: Yeni gerçeklikte makro trendler. Retrieved
from https://assets.kpmg/content/dam/kpmg/tr/pdf/2020/07/covid-19-
gundemi.pdf
KPMG, (2020b). Covid-19 finansal raporlama üzerindeki potansiyel etkileri.
Retrieved from https://assets.kpmg/content/dam/kpmg/tr/pdf/2020/04/
covid19-finansal-raporlama-uzerindeki-potansiyel-etkileri.pdf
 84 Mehmet Nuri Salur

KPMG, (2020c). Covid-19’un muhasebesel etkileri. Retrieved from https://

assets.kpmg/content/dam/ kpmg/ tr/pdf/ 2020/ 04/covid-19-muhasebesel-
etkileri.pdf
Ozili, P.  K. (2021). Accounting and financial reporting during a pandemic.
Retrieved from http://dx.doi.org/10.2139/ssrn.3613459
Özdemir, M., Karavardar, A., & Özkan, M.  (2020). Covid-19 pandemisinin
finansal raporlama süreci üzerindeki etkileri:  Serbest muhasebeci mali
müşavirler üzerine bir araştırma. Uluslararası Yönetim Eğitim ve Ekonomik
Perspektifler Dergisi, 8(2), 166–187.
Özen, İ. (2020). Covid-19’un kâr veya zarar tablosuna etkisi. International
Social Mentality and Researcher Thinkers Journal, 6(38), 2351–2368.
PwC, (2020). Korona virüsünün muhasebe uygulamalarına etkisi. Retrieved from
https://www.pwc.com.tr/tr/ Hizmetlerimiz/denetim/ufrs-tfrs-raporlamasi/
finansal-raporlama-standarti-tfrs-mart-2020.pdf.

View publication stats