Araştırma Makalesi
BibTex RIS Kaynak Göster

Analysis of the Amendments in IAS 7 and IFRS 7 within the Scope of Supplier Finance Arrangements

Yıl 2024, Sayı: 70, 1 - 15, 07.03.2024

Seçil Sigalı Reha Memişoğlu

https://doi.org/10.26650/MED.1337413

Öz

Supplier finance-reverse factoring transactions have positive effects on supply chain finance and resilience, mainly by lowering the financing costs of suppliers that are mostly small- and medium-sized enterprises. However, these transactions have become one of the focal points of the discussions on corporate governance and agency problems due to the lack of transparency in the disclosures and financial reporting issues, leading to the bankruptcies of Carillion and Greensill Capital, and the effects Greensill Capital’s bankruptcy had on the collapse of Credit Suisse in March 2023. On May 25, 2023, International Accounting Standards Board published mandatory disclosures on supplier finance arrangements that would be effective for annual reporting periods beginning on or after January 1, 2024 through its amendments to the International Accounting Standard 7 Statement of Cash Flows and International Financial Reporting Standard 7 Financial Tools. The aim of this study is to analyze these amendments by evaluating the reasons and targets of these changes, which credit rating agencies and auditors insistently request. The amendments are expected to positively impact how the effects of supplier financing are measured on buyer companies’ financial statements and to reduce the manipulative use of supplier finance arrangements by lowering information asymmetry and agency problems, thus increasing the positive effects these transactions have on world trade.

Anahtar Kelimeler

IAS 7 IFRS 7 Supplier Finance Reverse Factoring Greensill Scandal

Kaynakça

  • Basu, S., Canace, T., Cecchini, M., & Liang, Y. (2021). The impact of conservatism and supply chain finance on bad debt expense. Hawaii Accounting Research Conference, Hawaii, ABD. Erişim adresi: https://scholarspace.manoa.hawaii.edu/bitstreams/aaf280f7-9e9b-47d5-8bf8-d763162bb34b/download google scholar
  • BCR (2022). World supply chain finance report 2022. Kent, BK: BCR Publishing. Erişim adresi: https://bcrpub.com/publications/ world-supply-chain-finance-report-2022 google scholar
  • Beyer, H. M., & Herzog, B. (2021). Supply chain finance: Cost-benefit differentials under reverse factoring with extended payment terms. International Journal of Financial Studies, 9(59), 1-17. https://doi.org/10.3390/ijfs9040059 google scholar
  • Bhattacharya, A., & Reddy, R. R. (2022). Credit Suisse-Greensill saga: A case of risk management failure. Global Business Review, Öne alınmış online yayın. Erişim adresi: https://doi.org/10.1177/09721509221117369 google scholar
  • Blackhurst, J., Dunn, K.S., & Craighead, C.W. (2011). An empirically derived framework of global supply resiliency. Journal of Business Logistics, 32(4), 374-391. google scholar
  • Brummer, A. (2022). Too good to be true. British Journalism Review, 33(4), 73-74. https://doi.org/10.1177/09564748221141283 google scholar
  • Capital (2023, 31 Ocak). C2FO’dan Türkiye’de rekor işlem hacmi. Capital. Erişim adresi: https://www.capital.com.tr/sirket-panosu/ sirket-panosu-haberleri/c2fodan-turkiyede-rekor-islem-hacmi google scholar
  • Chakuu, S., Masi, D., & Godsell, J. (2019). Exploring the relationship between mechanisms, actors and instruments in supply chain finance: A systematic literature review. International Journal of Production Economics, 216(1), 35-53. https://doi.org/10.1016/j. ijpe.2019.04.013 google scholar
  • Chuk, E., Lourie, B., & Yoo, I. S. (2022). Reverse factoring: an early empirical examination. Erişim Adresi: http://dx.doi.org/10.2139/ ssrn.3890547 google scholar
  • Deloitte (2018). Clarity in financial reporting: Implications of supplier finance arrangements on trade payables. Sydney, Australia. google scholar
  • Erişim adresi: https://www2.deloitte.com/content/dam/Deloitte/au/Documents/audit/deloitte-au-audit-implications-supplier-finance-arrangements-trade-payables-030518.pdf google scholar
  • Eaglesham, J. (2020, 4 Nisan). Supply-chain finance is new risk in crisis. The Wall Street Journal. Erişim adresi: https://www.wsj.com/ articles/supply-chain-finance-is-new-risk-in-crisis-11585992601 google scholar
  • Ergincan, Y. ve Yayla, Ü. (2013). 2008 Finansal krizi sonrasında AB ve ABD’de önemli düzenlemeler ve yeni Türk Sermaye Piyasası Kanunu’na etkileri. Muhasebe ve Finansman Dergisi, (60), 51-72. google scholar
  • Fitch (2018). What investors want to know: supply chain finance, Fitch Rating Reports. Erişim adresi: https://www.fitchratings.com/ research/corporate-finance/carillion-debt-classification-loophole-may-be-widespread-27-07-2018. google scholar
  • FKB (2021). Finansal Kurumlar Birliği Faaliyet Raporu 2021, İstanbul, Türkiye. https://www.fkb.org.tr/Sites/1/upload/files/FKB_2021_ TR-2159.pdf google scholar
  • Gast, Z. (2021). Supplier finance arrangements: Disclosures that reflect investor needs. Investor Perspectives, IASB, November 2021. google scholar
  • Erşim Adresi: https://www.ifrs.org/content/dam/ifrs/project/supplier-finance-arrangements/ip-iasb-sfa-ias7-ifrs7-2023.pdf google scholar
  • Gelsomino, L. M., Sardesai, S., Pirttila, M., & Henke, M. (2022). Addressing the relation between transparency and supply chain finance schemes, International Journal of Production Research, 61(17), 5806-5821. google scholar
  • Hofmann, E. (2005). Supply chain finance: Some conceptual insights. In R. Lasch & C. G. Janker (Eds.), Logistik management— Innovative Logistikkonzepte (pp. 203-214). Wiesbaden: Deutscher Universitatsverlag. google scholar
  • IASB (2023). IASB Update February 2023, Londra, BK. Erişim adresi: https://www.ifrs.org/news-and-events/updates/iasb/2023/iasb-update-february-2023/#:~:text=The%20IASB%20met%20on%2023,subsequent%20performance%20of%20business%20combinations. google scholar
  • IASB (2021). Exposure Draft ED/2021/10 Supplier Finance Arrangements. Erişim adresi: https://www.ifrs.org/content/dam/ifrs/project/ supplier-finance-arrangements/ed-2021-10-sfa.pdf google scholar
  • İbiş, C., ve Özkan, S. (2006). Uluslararası finansal raporlama standartları (UFRS)’na genel bakış. Mali Çözüm Dergisi, 74(1), 25-43. google scholar
  • Karakuş, R. (2016). Tedarik zinciri finansmanı ve tedarik zincirinde yer alan firmaların değerine etkisi, Kırıkkale Üniversitesi (Doktora tezi). Kırıkkale Üniversitesi Sosyal Bilimler Enstitüsü, Kırıkkale. Erişim adresi: https://tez.yok.gov.tr/UlusalTezMerkezi/ TezGoster?key=OykDDeWBWTL9-Wm52sZBrE1kUA2hal2Eizvjihxe8mw1NHwP8Lyvu_Bhabr8mDm9 google scholar
  • Kavcıoğlu, Ş. (2019). Dünyada ve ülkemizde “factoring” uygulamaları-tedarik zinciri finansmanında “factoring”in rolü. Social Sciences Research Journal, 8(3), 67-90. google scholar
  • Kok, E. (2022). How does reverse factoring affect operating performance? An event study of United States manufacturing firms, (Yüksek lisans tezi, Tilburg University). Erişim adresi: http://arno.uvt.nl/show.cgi?fid=158734 google scholar
  • Kouvelis, P., & Xu, F. (2021). A supply chain theory of factoring and reverse factoring. Management Science, 67(10), 6071-6088. google scholar
  • Laurent, L (2022, 16 Ağustos), Greensill’s Ghost Will Haunt the Finance World, Washington Post. Erişim adresi: https://www. washingtonpost.com/business/greensills-ghost-will-haunt-the-finance-world/2022/08/16/1eb8f3a8-1d21-11ed-9ce6-68253bd31864_ story.html google scholar
  • Leaver, A. (2021, 15 Nisan). What did greensill capital actually do?. The Guardian. Erişim adresi: https://www.theguardian.com/ commentisfree/2021/apr/15/what-did-greensill-capital-actually-do?CMP=share_btn_link google scholar
  • Lin, Y., Fan, D., Shi, X., & Fu, M. (2021). The effects of supply chain diversification during the COVID-19 crisis: Evidence from Chinese manufacturers. Transportation Research Part E, 155(1), 1-22. google scholar Marshall, L. L., & Palmer, R. (2022). Supplier finance programs. The CPA Journal, 92(6), 60-67. google scholar
  • Moller, N. G. (2011). Section 2(a)(iii) of the ISDA master agreement and emerging swaps jurisprudence in the shadow of Lehman Bothers, Journal of International Banking Law and Regulation, 7(1), 313-324. google scholar
  • Nelson, E., Ewingi J., & Alderman, L. (2021). The swift collapse of a company built on debt. New York Times. Erişim adresi: https://www. nytimes.com/2021/03/28/business/greensill-capital-collapse.html google scholar
  • Nicholson, P. (2021, 13 Nisan). Treasury leaders call for transparency in SCF after Greensill collapse. EuroFinance. Erişim adresi: https://www.eurofinance.com/news/treasury-leaders-call-for-transparency-in-scf-after-greensill-collapse/ google scholar
  • Nochebuena-Evans, L. (2023). Supply chain finance arrangements and shareholder benefits. The International Trade Journal, 37(1), 47-69. google scholar
  • Pfohl, H.C., & Gomm, M. (2009). Supply chain finance - optimizing financial flows in supply chains. Logistics Research, 1, 149-161. google scholar
  • Priya, A. (2020). Case study methodology of qualitative research: key attributes and navigating the conundrums in its application. Sociological Bulletin, 70(1), 94-110. google scholar
  • Ridley, K. (2022, 3 Şubat). KPMG sued for $1.8 bln over Carillion audits. Reuters. Erişim adresi: https://www.reuters.com/business/ kpmg-sued-18-bln-over-carillion-audit-2022-02-03/#:~:text=LONDON%2C%20Feb%203%20(Reuters),of%20the%20world’s%20 top%20accountants. google scholar
  • Robinson, P. (2022, 13 Ocak). Accounting changes to supplier finance schemes are a positive step. The Association of Corporate Treasurers. Erişim adresi: https://www.treasurers.org/hub/treasurer-magazine/accounting-changes-to-suppler-finance-schemes-are -positive-step google scholar
  • Santos, P. M. M. (2020). Carillion PLC: Fake it ‘til you break it. Nova Shool of Business and Echonomics & Louvain School of Management (Yüksek lisans tezi). Erişim adresi: https://run.unl.pt/bitstream/10362/108419/1/1920S2_26161_Patricia_Santos.pdf google scholar
  • Sasse, T., Britchfield, C., & Davies, N. (2020). Carillion: Two years on. Institute for Government Insight, Londra, BK. Erişim adresi: https://www.instituteforgovernment.org.uk/sites/default/files/publications/carillion-two-years-on.pdf google scholar
  • Standard & Poors (2020, 20 Mart). Reverse factoring: Why it matters, S&P Global. Erişim adresi: https://www.spglobal.com/ratings/en/ research/articles/200310-reverse-factoring-why-it-matters-11354607 google scholar
  • Steinberg, J. (2020, 27 Ağustos). SEC asks boeing, coca-cola to disclose more about popular financing tool. The Wall Street Journal. https://www.wsj.com/articles/sec-asks-boeing-coca-cola-to-disclose-more-about-popular-financing-tool-11598526651. google scholar
  • Tanrısever, F., Çetinay, H., Reindorp, M., & Fransoo, J. C. (2015). Value of reverse factoring in multi-stage supply chains. SSRN, https:// dx.doi.org/10.2139/ssrn.2183991 google scholar
  • UK Parliament (2021, 20 Temmuz). Lessons from Greensill Capital. Erişim adresi: https://committees.parliament.uk/publications/6800/ documents/72205/default/ google scholar
  • Wass, S. (2020, 8 Haziran). Supply chain finance grows amid pandemic, but faces stark risk warnings. S&P Global Market Intelligence. google scholar
  • Erişim adresi: https://www.spglobal.com/marketintelligence/en/news-insights/latest-news-headlines/supply-chain-finance-grows-amid-pandemic -but-faces-stark-risk-warnings-58841608 google scholar White, M. D. & Manuel, K. (2006). Content analysis. Library Trends, 55(1), 22-24. google scholar
  • Whitney, D. E., Luo, J., & Heller, D. A. (2014). The benefits and constraints of temporary sourcing diversification in supply chain disruption and recovery. Journal of Purchasing and Supply Management, 37(1), 47-69. google scholar
  • Yaşar, H., & Polat, A. (2023). Türkiye’de tedarikçi finansmanı ve katılım bankacılığı uygulaması. Journal of Islamic Economics, 3(2):38-59 google scholar
  • Yin, R. (2009). Case study research: Design and methods (4. bs.). London: Sage Publications. google scholar
  • Zhao, L., & Huchzermeier, A. (2018). Supply chain finance (pp. 105-119). New York: Springer International Publishing. google scholar

Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7’de Yapılan Değişikliklerin Analizi

Yıl 2024, Sayı: 70, 1 - 15, 07.03.2024

Seçil Sigalı Reha Memişoğlu

https://doi.org/10.26650/MED.1337413

Öz

Tedarikçi finansmanı-ters faktöring işlemleri, özellikle tedarikçi konumunda olan küçük ve orta büyüklükteki firmaların finansman maliyetlerini düşürerek, tedarik zinciri finansmanı ve direncine olumlu katkıda bulunmaktadır. Ancak, bu işlemlerin şeffaflığı ve finansal tablolarda sunumu ile ilgili sorunlar, Carillion ve Greensill Capital firmalarının iflası ve Credit Suisse’in Mart 2023’teki çöküşünde Greensill Capital iflasının etkileri, tedarikçi finansmanı işlemlerini, kurumsal yönetim ve vekalet teorisi kapsamında tartışmaların odak noktalarından biri haline getirmiştir. Bu tartışmalar nedeniyle, Uluslararası Muhasebe Standartları Kurulu, tedarikçi finansmanı düzenlemelerini, Uluslararası Muhasebe Standardı 7 Nakit Akım Tablosu ve Uluslararası Finansal Raporlama Standardı 7 Finansal Araçlar’daki değişiklikler yolu ile 25 Mayıs 2023’te yayınlamış ve 1 Ocak 2024 itibariyle yıllık raporlamada zorunlu olacağını açıklamıştır. Bu çalışmanın amacı, kredi derecelendirme kuruluşları ve denetçiler tarafından talep edilen bu değişikliklerin nedenlerini ve hedeflerini değerlendirerek, analizinin gerçekleştirilmesidir. Tedarikçi finansmanı düzenlemelerinin, bilgi asimetrisini ve vekalet problemlerini azaltarak, tedarikçi finansmanının alıcı firmaların finansal tablolarındaki etkisinin ölçülmesinde olumlu etki yaratması ve bu araçların manipülatif kullanımını azaltması, böylelikle tedarikçi finansmanı işlemlerinin ticaret hayatına olumlu etkilerinin artması beklenmektedir.

Anahtar Kelimeler

UMS 7 UFRS 7 Tedarikçi Finansmanı Ters Faktöring Greensill Skandalı

Kaynakça

  • Basu, S., Canace, T., Cecchini, M., & Liang, Y. (2021). The impact of conservatism and supply chain finance on bad debt expense. Hawaii Accounting Research Conference, Hawaii, ABD. Erişim adresi: https://scholarspace.manoa.hawaii.edu/bitstreams/aaf280f7-9e9b-47d5-8bf8-d763162bb34b/download google scholar
  • BCR (2022). World supply chain finance report 2022. Kent, BK: BCR Publishing. Erişim adresi: https://bcrpub.com/publications/ world-supply-chain-finance-report-2022 google scholar
  • Beyer, H. M., & Herzog, B. (2021). Supply chain finance: Cost-benefit differentials under reverse factoring with extended payment terms. International Journal of Financial Studies, 9(59), 1-17. https://doi.org/10.3390/ijfs9040059 google scholar
  • Bhattacharya, A., & Reddy, R. R. (2022). Credit Suisse-Greensill saga: A case of risk management failure. Global Business Review, Öne alınmış online yayın. Erişim adresi: https://doi.org/10.1177/09721509221117369 google scholar
  • Blackhurst, J., Dunn, K.S., & Craighead, C.W. (2011). An empirically derived framework of global supply resiliency. Journal of Business Logistics, 32(4), 374-391. google scholar
  • Brummer, A. (2022). Too good to be true. British Journalism Review, 33(4), 73-74. https://doi.org/10.1177/09564748221141283 google scholar
  • Capital (2023, 31 Ocak). C2FO’dan Türkiye’de rekor işlem hacmi. Capital. Erişim adresi: https://www.capital.com.tr/sirket-panosu/ sirket-panosu-haberleri/c2fodan-turkiyede-rekor-islem-hacmi google scholar
  • Chakuu, S., Masi, D., & Godsell, J. (2019). Exploring the relationship between mechanisms, actors and instruments in supply chain finance: A systematic literature review. International Journal of Production Economics, 216(1), 35-53. https://doi.org/10.1016/j. ijpe.2019.04.013 google scholar
  • Chuk, E., Lourie, B., & Yoo, I. S. (2022). Reverse factoring: an early empirical examination. Erişim Adresi: http://dx.doi.org/10.2139/ ssrn.3890547 google scholar
  • Deloitte (2018). Clarity in financial reporting: Implications of supplier finance arrangements on trade payables. Sydney, Australia. google scholar
  • Erişim adresi: https://www2.deloitte.com/content/dam/Deloitte/au/Documents/audit/deloitte-au-audit-implications-supplier-finance-arrangements-trade-payables-030518.pdf google scholar
  • Eaglesham, J. (2020, 4 Nisan). Supply-chain finance is new risk in crisis. The Wall Street Journal. Erişim adresi: https://www.wsj.com/ articles/supply-chain-finance-is-new-risk-in-crisis-11585992601 google scholar
  • Ergincan, Y. ve Yayla, Ü. (2013). 2008 Finansal krizi sonrasında AB ve ABD’de önemli düzenlemeler ve yeni Türk Sermaye Piyasası Kanunu’na etkileri. Muhasebe ve Finansman Dergisi, (60), 51-72. google scholar
  • Fitch (2018). What investors want to know: supply chain finance, Fitch Rating Reports. Erişim adresi: https://www.fitchratings.com/ research/corporate-finance/carillion-debt-classification-loophole-may-be-widespread-27-07-2018. google scholar
  • FKB (2021). Finansal Kurumlar Birliği Faaliyet Raporu 2021, İstanbul, Türkiye. https://www.fkb.org.tr/Sites/1/upload/files/FKB_2021_ TR-2159.pdf google scholar
  • Gast, Z. (2021). Supplier finance arrangements: Disclosures that reflect investor needs. Investor Perspectives, IASB, November 2021. google scholar
  • Erşim Adresi: https://www.ifrs.org/content/dam/ifrs/project/supplier-finance-arrangements/ip-iasb-sfa-ias7-ifrs7-2023.pdf google scholar
  • Gelsomino, L. M., Sardesai, S., Pirttila, M., & Henke, M. (2022). Addressing the relation between transparency and supply chain finance schemes, International Journal of Production Research, 61(17), 5806-5821. google scholar
  • Hofmann, E. (2005). Supply chain finance: Some conceptual insights. In R. Lasch & C. G. Janker (Eds.), Logistik management— Innovative Logistikkonzepte (pp. 203-214). Wiesbaden: Deutscher Universitatsverlag. google scholar
  • IASB (2023). IASB Update February 2023, Londra, BK. Erişim adresi: https://www.ifrs.org/news-and-events/updates/iasb/2023/iasb-update-february-2023/#:~:text=The%20IASB%20met%20on%2023,subsequent%20performance%20of%20business%20combinations. google scholar
  • IASB (2021). Exposure Draft ED/2021/10 Supplier Finance Arrangements. Erişim adresi: https://www.ifrs.org/content/dam/ifrs/project/ supplier-finance-arrangements/ed-2021-10-sfa.pdf google scholar
  • İbiş, C., ve Özkan, S. (2006). Uluslararası finansal raporlama standartları (UFRS)’na genel bakış. Mali Çözüm Dergisi, 74(1), 25-43. google scholar
  • Karakuş, R. (2016). Tedarik zinciri finansmanı ve tedarik zincirinde yer alan firmaların değerine etkisi, Kırıkkale Üniversitesi (Doktora tezi). Kırıkkale Üniversitesi Sosyal Bilimler Enstitüsü, Kırıkkale. Erişim adresi: https://tez.yok.gov.tr/UlusalTezMerkezi/ TezGoster?key=OykDDeWBWTL9-Wm52sZBrE1kUA2hal2Eizvjihxe8mw1NHwP8Lyvu_Bhabr8mDm9 google scholar
  • Kavcıoğlu, Ş. (2019). Dünyada ve ülkemizde “factoring” uygulamaları-tedarik zinciri finansmanında “factoring”in rolü. Social Sciences Research Journal, 8(3), 67-90. google scholar
  • Kok, E. (2022). How does reverse factoring affect operating performance? An event study of United States manufacturing firms, (Yüksek lisans tezi, Tilburg University). Erişim adresi: http://arno.uvt.nl/show.cgi?fid=158734 google scholar
  • Kouvelis, P., & Xu, F. (2021). A supply chain theory of factoring and reverse factoring. Management Science, 67(10), 6071-6088. google scholar
  • Laurent, L (2022, 16 Ağustos), Greensill’s Ghost Will Haunt the Finance World, Washington Post. Erişim adresi: https://www. washingtonpost.com/business/greensills-ghost-will-haunt-the-finance-world/2022/08/16/1eb8f3a8-1d21-11ed-9ce6-68253bd31864_ story.html google scholar
  • Leaver, A. (2021, 15 Nisan). What did greensill capital actually do?. The Guardian. Erişim adresi: https://www.theguardian.com/ commentisfree/2021/apr/15/what-did-greensill-capital-actually-do?CMP=share_btn_link google scholar
  • Lin, Y., Fan, D., Shi, X., & Fu, M. (2021). The effects of supply chain diversification during the COVID-19 crisis: Evidence from Chinese manufacturers. Transportation Research Part E, 155(1), 1-22. google scholar Marshall, L. L., & Palmer, R. (2022). Supplier finance programs. The CPA Journal, 92(6), 60-67. google scholar
  • Moller, N. G. (2011). Section 2(a)(iii) of the ISDA master agreement and emerging swaps jurisprudence in the shadow of Lehman Bothers, Journal of International Banking Law and Regulation, 7(1), 313-324. google scholar
  • Nelson, E., Ewingi J., & Alderman, L. (2021). The swift collapse of a company built on debt. New York Times. Erişim adresi: https://www. nytimes.com/2021/03/28/business/greensill-capital-collapse.html google scholar
  • Nicholson, P. (2021, 13 Nisan). Treasury leaders call for transparency in SCF after Greensill collapse. EuroFinance. Erişim adresi: https://www.eurofinance.com/news/treasury-leaders-call-for-transparency-in-scf-after-greensill-collapse/ google scholar
  • Nochebuena-Evans, L. (2023). Supply chain finance arrangements and shareholder benefits. The International Trade Journal, 37(1), 47-69. google scholar
  • Pfohl, H.C., & Gomm, M. (2009). Supply chain finance - optimizing financial flows in supply chains. Logistics Research, 1, 149-161. google scholar
  • Priya, A. (2020). Case study methodology of qualitative research: key attributes and navigating the conundrums in its application. Sociological Bulletin, 70(1), 94-110. google scholar
  • Ridley, K. (2022, 3 Şubat). KPMG sued for $1.8 bln over Carillion audits. Reuters. Erişim adresi: https://www.reuters.com/business/ kpmg-sued-18-bln-over-carillion-audit-2022-02-03/#:~:text=LONDON%2C%20Feb%203%20(Reuters),of%20the%20world’s%20 top%20accountants. google scholar
  • Robinson, P. (2022, 13 Ocak). Accounting changes to supplier finance schemes are a positive step. The Association of Corporate Treasurers. Erişim adresi: https://www.treasurers.org/hub/treasurer-magazine/accounting-changes-to-suppler-finance-schemes-are -positive-step google scholar
  • Santos, P. M. M. (2020). Carillion PLC: Fake it ‘til you break it. Nova Shool of Business and Echonomics & Louvain School of Management (Yüksek lisans tezi). Erişim adresi: https://run.unl.pt/bitstream/10362/108419/1/1920S2_26161_Patricia_Santos.pdf google scholar
  • Sasse, T., Britchfield, C., & Davies, N. (2020). Carillion: Two years on. Institute for Government Insight, Londra, BK. Erişim adresi: https://www.instituteforgovernment.org.uk/sites/default/files/publications/carillion-two-years-on.pdf google scholar
  • Standard & Poors (2020, 20 Mart). Reverse factoring: Why it matters, S&P Global. Erişim adresi: https://www.spglobal.com/ratings/en/ research/articles/200310-reverse-factoring-why-it-matters-11354607 google scholar
  • Steinberg, J. (2020, 27 Ağustos). SEC asks boeing, coca-cola to disclose more about popular financing tool. The Wall Street Journal. https://www.wsj.com/articles/sec-asks-boeing-coca-cola-to-disclose-more-about-popular-financing-tool-11598526651. google scholar
  • Tanrısever, F., Çetinay, H., Reindorp, M., & Fransoo, J. C. (2015). Value of reverse factoring in multi-stage supply chains. SSRN, https:// dx.doi.org/10.2139/ssrn.2183991 google scholar
  • UK Parliament (2021, 20 Temmuz). Lessons from Greensill Capital. Erişim adresi: https://committees.parliament.uk/publications/6800/ documents/72205/default/ google scholar
  • Wass, S. (2020, 8 Haziran). Supply chain finance grows amid pandemic, but faces stark risk warnings. S&P Global Market Intelligence. google scholar
  • Erişim adresi: https://www.spglobal.com/marketintelligence/en/news-insights/latest-news-headlines/supply-chain-finance-grows-amid-pandemic -but-faces-stark-risk-warnings-58841608 google scholar White, M. D. & Manuel, K. (2006). Content analysis. Library Trends, 55(1), 22-24. google scholar
  • Whitney, D. E., Luo, J., & Heller, D. A. (2014). The benefits and constraints of temporary sourcing diversification in supply chain disruption and recovery. Journal of Purchasing and Supply Management, 37(1), 47-69. google scholar
  • Yaşar, H., & Polat, A. (2023). Türkiye’de tedarikçi finansmanı ve katılım bankacılığı uygulaması. Journal of Islamic Economics, 3(2):38-59 google scholar
  • Yin, R. (2009). Case study research: Design and methods (4. bs.). London: Sage Publications. google scholar
  • Zhao, L., & Huchzermeier, A. (2018). Supply chain finance (pp. 105-119). New York: Springer International Publishing. google scholar
Toplam 49 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular İşletme
Bölüm ARAŞTIRMA MAKALELERİ
Yazarlar

Seçil Sigalı 0000-0002-8037-6619

Reha Memişoğlu 0000-0003-1639-8167

Yayımlanma Tarihi 7 Mart 2024
Yayımlandığı Sayı Yıl 2024 Sayı: 70

Kaynak Göster

APA Sigalı, S., & Memişoğlu, R. (2024). Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7’de Yapılan Değişikliklerin Analizi. Muhasebe Enstitüsü Dergisi(70), 1-15. https://doi.org/10.26650/MED.1337413
AMA Sigalı S, Memişoğlu R. Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7’de Yapılan Değişikliklerin Analizi. MED. Mart 2024;(70):1-15. doi:10.26650/MED.1337413
Chicago Sigalı, Seçil, ve Reha Memişoğlu. “Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 Ve UFRS 7’de Yapılan Değişikliklerin Analizi”. Muhasebe Enstitüsü Dergisi, sy. 70 (Mart 2024): 1-15. https://doi.org/10.26650/MED.1337413.
EndNote Sigalı S, Memişoğlu R (01 Mart 2024) Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7’de Yapılan Değişikliklerin Analizi. Muhasebe Enstitüsü Dergisi 70 1–15.
IEEE S. Sigalı ve R. Memişoğlu, “Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7’de Yapılan Değişikliklerin Analizi”, MED, sy. 70, ss. 1–15, Mart 2024, doi: 10.26650/MED.1337413.
ISNAD Sigalı, Seçil - Memişoğlu, Reha. “Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 Ve UFRS 7’de Yapılan Değişikliklerin Analizi”. Muhasebe Enstitüsü Dergisi 70 (Mart 2024), 1-15. https://doi.org/10.26650/MED.1337413.
JAMA Sigalı S, Memişoğlu R. Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7’de Yapılan Değişikliklerin Analizi. MED. 2024;:1–15.
MLA Sigalı, Seçil ve Reha Memişoğlu. “Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 Ve UFRS 7’de Yapılan Değişikliklerin Analizi”. Muhasebe Enstitüsü Dergisi, sy. 70, 2024, ss. 1-15, doi:10.26650/MED.1337413.
Vancouver Sigalı S, Memişoğlu R. Tedarikçi Finansmanı İşlemleri Kapsamında UMS 7 ve UFRS 7’de Yapılan Değişikliklerin Analizi. MED. 2024(70):1-15.
 Kapak Resmi İndir