Yap lan bu çal ma ile TMS 19 Çal anlara Sa lanan Faydalar Standard n n insan kaynaklar faaliyetleri kapsam nda getirmi oldu u düzenlemelerin hisse senetleri stanbul Menkul K ymetler Borsas ( MKB)nda i lem gören i letmelerin finansal tablolar na gerek finansal gerekse finansal olmayan yans ma ekillerinin ortaya konulmas amaçlanm t r. çerik analizi yönteminin benimsendi i inceleme sonucunda ara t rma kapsam ndaki i letmelerin tamam n n TMS 19 Standard taraf ndan düzenlenen ve çal anlara sa lanan faydalara yönelik çe itli bilgileri raporlad tespit edilmi tir.

In this study, it is aimed to present either financial or non financial reflections of regulations brought in the frame of human resources activities of TMS 19 Employee Benefits Standards on financial statements of corporations whose shares traded in Istanbul Stock Exchange (ISE). As a result of the research which adopts content analysis method, it is found out that all of the corporations which took part in the research have reported various information about the employee benefits regulated by TMS 19 Standards.