Genişletilebilir İşletme Raporlama Dili'nin (XBRL) Finansal Raporlama Gelişimine Katkısı ve TMS Taksonomisi Uygulaması

The recording of financial reports in different electronic formats such as Word, PDF, Excel and HTML makes the financial statement users job harder. For this reason, the Extensible Business Reporting Language (XBRL) was formed to develop a standard language in financial reporting. Taxonomies are created by using XBRL and financial data are labelled, thus facilitating the comparison, reuse, sharing and analysis of financial data. In many countries steps have been taken to form and develop financial reporting taxonomies. Companies that are traded in the Borsa Istanbul with the regulation formed by the Public Oversight Accounting and Auditing Standards Institution in our country have started to upload their financial statements to the Public Disclosure Platform in accordance with TAS Taxonomy from the third quarter of 2016. The aim of this study is to determine the opinions of the companies reporting in accordance with accounting standards in Turkey on the 2016 TAS Taxonomy. For this purpose, a questionnaire which consisting of twenty-four questions was created and this form was sent to the employees of the accounting department of 526 companies traded in Borsa Istanbul by e-mail. The majority of research participants state that XBRL implementation is necessary, approximately half of those are undecided about the adequacy of 2016 TAS Taxonomy for data entry.