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

Rumeysa Atıcı ()
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Rumeysa Atıcı: İstanbul Üniversitesi, İşletme Fakültesi, Muhasebe Anabilim Dalı, İstanbul, Türkiye

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2023, vol. 0, issue 68, 43-55

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.

Keywords: Fair Value; Input Level; Qualitative Research; BIST; Financial Institutions JEL Classification : M40; M41 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2023:i:68:p:43-55

DOI: 10.26650/MED.1227466

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