{"status":true,"post":{"id":33122,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:18:09","created_at":"2022-05-26T21:00:00.000000Z","updated_at":"2022-10-24T18:18:09.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":33122,"is_featured":0,"title":"De\u011ferlemeye ili\u015fkin genel esaslar","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 78\u2019inci maddesiyle de\u011ferlemeye ait genel ilkelere yer verilmi\u015ftir. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Finansal tablolar\u0131nda yer alan varl\u0131klar ile bor\u00e7larla ilgili olarak a\u015fa\u011f\u0131dakilerle s\u0131n\u0131rl\u0131 olmamak ve T\u00fcrkiye Muhasebe Standartlar\u0131\u2019nda (TMS) \u00f6ng\u00f6r\u00fclen ilkeler de dikkate al\u0131nmak \u00fczere mevcut de\u011ferleme ilkeleri ge\u00e7erlidir. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Bir \u00f6nceki d\u00f6nemin kapan\u0131\u015f bilan\u00e7osundaki de\u011ferler ile faaliyet d\u00f6neminin a\u00e7\u0131l\u0131\u015f bilan\u00e7osundaki de\u011ferler birbirinin ayn\u0131 olmal\u0131d\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Fiili veya hukuki duruma ayk\u0131r\u0131 olmad\u0131k\u00e7a, de\u011ferlemelerde i\u015fletme faaliyetinin s\u00fcreklili\u011finden hareket edilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Bilan\u00e7o kapan\u0131\u015f g\u00fcn\u00fcnde, varl\u0131klar ve bor\u00e7lar teker teker de\u011ferlendirilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> d. De\u011ferleme ihtiyatla yap\u0131lmal\u0131d\u0131r. \u00d6zellikle de bilan\u00e7o g\u00fcn\u00fcne kadar do\u011fmu\u015f bulunan b\u00fct\u00fcn muhtemel riskler ve zararlar, bunlar bilan\u00e7o g\u00fcn\u00fc y\u0131lsonu finansal tablolar\u0131n\u0131n d\u00fczenlenme tarihi aras\u0131nda \u00f6\u011frenilmi\u015f olsalar bile dikkate al\u0131n\u0131r; kazan\u00e7lar bilan\u00e7o g\u00fcn\u00fc itibar\u0131yla ger\u00e7ekle\u015fmi\u015flerse hesaba kat\u0131l\u0131r. De\u011ferlemeye ili\u015fkin olumlu ve olumsuz farklar\u0131n d\u00f6nem sonu\u00e7lar\u0131yla ili\u015fkilendirilmesinde T\u00fcrkiye Muhasebe Standartlar\u0131\u2019ndaki esaslara uyulur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> e. Faaliyet y\u0131l\u0131n\u0131n gider ve gelirleri, \u00f6deme ve tahsilat tarihlerine bak\u0131lmaks\u0131z\u0131n y\u0131lsonu finansal tablolar\u0131na al\u0131n\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> f. \u00d6nceki y\u0131lsonu finansal tablolar\u0131nda uygulanm\u0131\u015f bulunan y\u00f6ntemler korunur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Standartlarda \u00f6ng\u00f6r\u00fclen hallerde ve istisnai durumlarda birinci f\u0131kradaki ilkelerden ayr\u0131l\u0131nabilir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131daki madde h\u00fckm\u00fc uyar\u0131nca, finansal tablolarda yer alan varl\u0131klar ile bor\u00e7larla ilgili olarak a\u015fa\u011f\u0131dakilerle s\u0131n\u0131rl\u0131 olmamak ve TMS\u2019de \u00f6ng\u00f6r\u00fclen ilkeler de dikkate al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki de\u011ferleme ilkeleri ge\u00e7erlidir:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Bir \u00f6nceki d\u00f6nemin kapan\u0131\u015f bilan\u00e7osundaki de\u011ferler ile faaliyet d\u00f6neminin a\u00e7\u0131l\u0131\u015f bilan\u00e7osundaki de\u011ferler birbirinin ayn\u0131 olmal\u0131d\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Fiili veya hukuki duruma ayk\u0131r\u0131 olmad\u0131k\u00e7a, de\u011ferlemelerde i\u015fletme faaliyetinin s\u00fcreklili\u011fi varsay\u0131m\u0131 ge\u00e7erlidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Bilan\u00e7o kapan\u0131\u015f g\u00fcn\u00fcnde, varl\u0131klar ve bor\u00e7lar teker teker de\u011ferlendirilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * De\u011ferleme i\u015fleminde ihtiyarilik ilkesi ge\u00e7erlidir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buna g\u00f6re:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00d6zellikle bilan\u00e7o g\u00fcn\u00fcne kadar do\u011fmu\u015f bulunan b\u00fct\u00fcn riskler ve zararlar, bunlar bilan\u00e7o g\u00fcn\u00fc ile y\u0131lsonu finansal tablolar\u0131n\u0131n d\u00fczenleme tarihi aras\u0131nda \u00f6\u011frenilmi\u015f olsalar bile dikkate al\u0131nmal\u0131d\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Kazan\u00e7lar bilan\u00e7o g\u00fcn\u00fc itibar\u0131yla ger\u00e7ekle\u015fmi\u015flerse hesaba kat\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * De\u011ferlemeye ili\u015fkin olumlu ve olumsuz farklar\u0131n d\u00f6nem sonu\u00e7lar\u0131yla ili\u015fkilendirilmesinde TMS\u2019deki esaslara uyulur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Faaliyet y\u0131l\u0131n\u0131n gider ve gelirleri tahakkuk ilkesinin bir gere\u011fi olarak \u00f6deme ve tahsilat tarihlerine bak\u0131lmaks\u0131z\u0131n y\u0131lsonu finansal tablolar\u0131 al\u0131n\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00d6nceki y\u0131lsonu finansal tablolar\u0131nda uygulanm\u0131\u015f bulunan y\u00f6ntemler korunur.<\/span><br><span class=\"large\"> Yukar\u0131daki ilkeler esas olmakla birlikte kanun, TMS\u2019de \u00f6ng\u00f6r\u00fclen hallerde ve istisnai durumlarda, bunlar\u0131n sapmalar\u0131n olabilece\u011fini belirtmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> TTK, duran ve d\u00f6nen varl\u0131klar\u0131n TMS\u2019de g\u00f6sterilen \u00f6l\u00e7\u00fclere g\u00f6re de\u011ferlenmesi gerekti\u011fini belirtmi\u015ftir. Bor\u00e7lar ve di\u011fer kalemlerin de\u011ferlenmesi i\u00e7in de TMS belirlemeleri ge\u00e7erlidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> TTK\u2019n\u0131n 80\u2019inci maddesinde de\u011ferlemede uygulanacak de\u011ferlerin belirlenmesi, tan\u0131mlar\u0131, kapsamlar\u0131, uygulanacak kalemlerin g\u00f6sterilmesi ve de\u011fi\u015fikliklerin TMS\u2019ye tabi oldu\u011fu; mezkur kanunun 81\u2019inci maddesinde de, TTK 80\u2019inci maddede belirtilen \u015fartlar\u0131n ger\u00e7ekle\u015fmesi halinde TMS\u2019de \u00f6ng\u00f6r\u00fclen de\u011ferlemeyi basitle\u015ftirici y\u00f6ntemlerin uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Anla\u015f\u0131laca\u011f\u0131 \u00fczere, TTK varl\u0131k ve bor\u00e7lar i\u00e7in ayr\u0131 ayr\u0131 de\u011ferleme esaslar\u0131na kanun metninde yer vermek yerine, bu konuda do\u011frudan TMS\u2019ye g\u00f6nderme yapm\u0131\u015ft\u0131r. Varl\u0131k ve bor\u00e7lar\u0131n de\u011ferleme ilkeleri a\u00e7\u0131s\u0131ndan T\u00fcrkiye Muhasebe Standartlar\u0131\u2019n\u0131n (tam set TMS\/ T\u00fcrkiye Finansal Raporlama Standartlar\u0131 (TFRS) KOB\u0130 TFRS veya 1 Ocak 2018 tarihinden itibaren BOB\u0130 FRS) her bir varl\u0131k ve bor\u00e7 grubuna ili\u015fkin \u00f6zel b\u00f6l\u00fcmlerine gidilmesi ve buralarda yer alan de\u011ferleme h\u00fck\u00fcmlerinin esas al\u0131nmas\u0131 ve korunmas\u0131 gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"degerlemeye-iliskin-genel-esaslar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"De\u011ferlemeye ili\u015fkin genel esaslar","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1083,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":33221,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":33122,"locale":"tr","category_id":73,"title":"De\u011ferlemeye ili\u015fkin genel esaslar","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 78\u2019inci maddesiyle de\u011ferlemeye ait genel ilkelere yer verilmi\u015ftir. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. Finansal tablolar\u0131nda yer alan varl\u0131klar ile bor\u00e7larla ilgili olarak a\u015fa\u011f\u0131dakilerle s\u0131n\u0131rl\u0131 olmamak ve T\u00fcrkiye Muhasebe Standartlar\u0131\u2019nda (TMS) \u00f6ng\u00f6r\u00fclen ilkeler de dikkate al\u0131nmak \u00fczere mevcut de\u011ferleme ilkeleri ge\u00e7erlidir. \u015e\u00f6yle ki:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> a. Bir \u00f6nceki d\u00f6nemin kapan\u0131\u015f bilan\u00e7osundaki de\u011ferler ile faaliyet d\u00f6neminin a\u00e7\u0131l\u0131\u015f bilan\u00e7osundaki de\u011ferler birbirinin ayn\u0131 olmal\u0131d\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> b. Fiili veya hukuki duruma ayk\u0131r\u0131 olmad\u0131k\u00e7a, de\u011ferlemelerde i\u015fletme faaliyetinin s\u00fcreklili\u011finden hareket edilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> c. Bilan\u00e7o kapan\u0131\u015f g\u00fcn\u00fcnde, varl\u0131klar ve bor\u00e7lar teker teker de\u011ferlendirilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> d. De\u011ferleme ihtiyatla yap\u0131lmal\u0131d\u0131r. \u00d6zellikle de bilan\u00e7o g\u00fcn\u00fcne kadar do\u011fmu\u015f bulunan b\u00fct\u00fcn muhtemel riskler ve zararlar, bunlar bilan\u00e7o g\u00fcn\u00fc y\u0131lsonu finansal tablolar\u0131n\u0131n d\u00fczenlenme tarihi aras\u0131nda \u00f6\u011frenilmi\u015f olsalar bile dikkate al\u0131n\u0131r; kazan\u00e7lar bilan\u00e7o g\u00fcn\u00fc itibar\u0131yla ger\u00e7ekle\u015fmi\u015flerse hesaba kat\u0131l\u0131r. De\u011ferlemeye ili\u015fkin olumlu ve olumsuz farklar\u0131n d\u00f6nem sonu\u00e7lar\u0131yla ili\u015fkilendirilmesinde T\u00fcrkiye Muhasebe Standartlar\u0131\u2019ndaki esaslara uyulur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> e. Faaliyet y\u0131l\u0131n\u0131n gider ve gelirleri, \u00f6deme ve tahsilat tarihlerine bak\u0131lmaks\u0131z\u0131n y\u0131lsonu finansal tablolar\u0131na al\u0131n\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> f. \u00d6nceki y\u0131lsonu finansal tablolar\u0131nda uygulanm\u0131\u015f bulunan y\u00f6ntemler korunur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Standartlarda \u00f6ng\u00f6r\u00fclen hallerde ve istisnai durumlarda birinci f\u0131kradaki ilkelerden ayr\u0131l\u0131nabilir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131daki madde h\u00fckm\u00fc uyar\u0131nca, finansal tablolarda yer alan varl\u0131klar ile bor\u00e7larla ilgili olarak a\u015fa\u011f\u0131dakilerle s\u0131n\u0131rl\u0131 olmamak ve TMS\u2019de \u00f6ng\u00f6r\u00fclen ilkeler de dikkate al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki de\u011ferleme ilkeleri ge\u00e7erlidir:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Bir \u00f6nceki d\u00f6nemin kapan\u0131\u015f bilan\u00e7osundaki de\u011ferler ile faaliyet d\u00f6neminin a\u00e7\u0131l\u0131\u015f bilan\u00e7osundaki de\u011ferler birbirinin ayn\u0131 olmal\u0131d\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Fiili veya hukuki duruma ayk\u0131r\u0131 olmad\u0131k\u00e7a, de\u011ferlemelerde i\u015fletme faaliyetinin s\u00fcreklili\u011fi varsay\u0131m\u0131 ge\u00e7erlidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Bilan\u00e7o kapan\u0131\u015f g\u00fcn\u00fcnde, varl\u0131klar ve bor\u00e7lar teker teker de\u011ferlendirilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * De\u011ferleme i\u015fleminde ihtiyarilik ilkesi ge\u00e7erlidir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Buna g\u00f6re:<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00d6zellikle bilan\u00e7o g\u00fcn\u00fcne kadar do\u011fmu\u015f bulunan b\u00fct\u00fcn riskler ve zararlar, bunlar bilan\u00e7o g\u00fcn\u00fc ile y\u0131lsonu finansal tablolar\u0131n\u0131n d\u00fczenleme tarihi aras\u0131nda \u00f6\u011frenilmi\u015f olsalar bile dikkate al\u0131nmal\u0131d\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Kazan\u00e7lar bilan\u00e7o g\u00fcn\u00fc itibar\u0131yla ger\u00e7ekle\u015fmi\u015flerse hesaba kat\u0131l\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * De\u011ferlemeye ili\u015fkin olumlu ve olumsuz farklar\u0131n d\u00f6nem sonu\u00e7lar\u0131yla ili\u015fkilendirilmesinde TMS\u2019deki esaslara uyulur.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Faaliyet y\u0131l\u0131n\u0131n gider ve gelirleri tahakkuk ilkesinin bir gere\u011fi olarak \u00f6deme ve tahsilat tarihlerine bak\u0131lmaks\u0131z\u0131n y\u0131lsonu finansal tablolar\u0131 al\u0131n\u0131rlar.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00d6nceki y\u0131lsonu finansal tablolar\u0131nda uygulanm\u0131\u015f bulunan y\u00f6ntemler korunur.<\/span><br><span class=\"large\"> Yukar\u0131daki ilkeler esas olmakla birlikte kanun, TMS\u2019de \u00f6ng\u00f6r\u00fclen hallerde ve istisnai durumlarda, bunlar\u0131n sapmalar\u0131n olabilece\u011fini belirtmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> TTK, duran ve d\u00f6nen varl\u0131klar\u0131n TMS\u2019de g\u00f6sterilen \u00f6l\u00e7\u00fclere g\u00f6re de\u011ferlenmesi gerekti\u011fini belirtmi\u015ftir. Bor\u00e7lar ve di\u011fer kalemlerin de\u011ferlenmesi i\u00e7in de TMS belirlemeleri ge\u00e7erlidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> TTK\u2019n\u0131n 80\u2019inci maddesinde de\u011ferlemede uygulanacak de\u011ferlerin belirlenmesi, tan\u0131mlar\u0131, kapsamlar\u0131, uygulanacak kalemlerin g\u00f6sterilmesi ve de\u011fi\u015fikliklerin TMS\u2019ye tabi oldu\u011fu; mezkur kanunun 81\u2019inci maddesinde de, TTK 80\u2019inci maddede belirtilen \u015fartlar\u0131n ger\u00e7ekle\u015fmesi halinde TMS\u2019de \u00f6ng\u00f6r\u00fclen de\u011ferlemeyi basitle\u015ftirici y\u00f6ntemlerin uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Anla\u015f\u0131laca\u011f\u0131 \u00fczere, TTK varl\u0131k ve bor\u00e7lar i\u00e7in ayr\u0131 ayr\u0131 de\u011ferleme esaslar\u0131na kanun metninde yer vermek yerine, bu konuda do\u011frudan TMS\u2019ye g\u00f6nderme yapm\u0131\u015ft\u0131r. Varl\u0131k ve bor\u00e7lar\u0131n de\u011ferleme ilkeleri a\u00e7\u0131s\u0131ndan T\u00fcrkiye Muhasebe Standartlar\u0131\u2019n\u0131n (tam set TMS\/ T\u00fcrkiye Finansal Raporlama Standartlar\u0131 (TFRS) KOB\u0130 TFRS veya 1 Ocak 2018 tarihinden itibaren BOB\u0130 FRS) her bir varl\u0131k ve bor\u00e7 grubuna ili\u015fkin \u00f6zel b\u00f6l\u00fcmlerine gidilmesi ve buralarda yer alan de\u011ferleme h\u00fck\u00fcmlerinin esas al\u0131nmas\u0131 ve korunmas\u0131 gerekmektedir.<\/span><\/p>  \t\t\t\t","slug":"degerlemeye-iliskin-genel-esaslar","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"De\u011ferlemeye ili\u015fkin genel esaslar","meta_description":"DR. 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