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

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  • Rumeysa Atıcı

    (İstanbul Üniversitesi, İşletme Fakültesi, Muhasebe Anabilim Dalı, İstanbul, Türkiye)

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.

Suggested Citation

  • Rumeysa Atıcı, 2023. "Determining The Input Levels Used in Measuring Fair Value: Research Into BIST Companies," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(68), pages 43-55, January.
    • Handle: RePEc:ist:imeder:v:0:y:2023:i:68:p:43-55
    DOI: 10.26650/MED.1227466
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    File URL: https://cdn.istanbul.edu.tr/file/JTA6CLJ8T5/7102F29D99064BAB87531A550DBCABEC
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    File URL: https://iupress.istanbul.edu.tr/tr/journal/jai/article/gercege-uygun-deger-olcumunde-kullanilan-seviye-girdilerinin-tespiti-bist-sirketlerinde-bir-arastirma
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    Keywords

    Fair Value; Input Level; Qualitative Research; BIST; Financial Institutions JEL Classification : M40 ; M41;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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