{"id":1416,"date":"2015-04-08T13:40:27","date_gmt":"2015-04-08T13:40:27","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=1416"},"modified":"2015-04-08T13:42:19","modified_gmt":"2015-04-08T13:42:19","slug":"finansal-araclara-iliskin-turkiye-finansal-raporlama-standardi","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/finansal-araclara-iliskin-turkiye-finansal-raporlama-standardi.html","title":{"rendered":"172 Nolu Tebli\u011f Finansal Ara\u00e7lara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131"},"content":{"rendered":"<table style=\"height: 986px;\" width=\"777\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"586\"><\/td>\n<\/tr>\n<tr>\n<td width=\"195\">7 Nisan 2015 SALI<\/td>\n<td width=\"195\"><strong>Resm\u00ee Gazete<\/strong><\/td>\n<td width=\"195\">Say\u0131 : 29319<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"586\"><strong>TEBL\u0130\u011e<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" colspan=\"3\" width=\"586\"><span style=\"text-decoration: underline;\">Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulundan:<\/span><\/p>\n<p style=\"text-align: center;\"><strong>F\u0130NANSAL ARA\u00c7LARA \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE F\u0130NANSAL RAPORLAMA<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>STANDARDI (TFRS 9) HAKKINDA TEBL\u0130\u011e (SIRA NO: 172)\u2019DE<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>(SIRA NO: 50)<\/strong><\/p>\n<p><strong>MADDE 1 \u2013<\/strong>\u00a027\/4\/2010\u00a0tarihli ve 27564 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Finansal Ara\u00e7lara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 9) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 172)\u2019in 5 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c<strong>MADDE 5 \u2013<\/strong><strong>\u00a0<\/strong>(1) Bu Tebli\u011f ve bu Tebli\u011fin 1\u00a0nolu\u00a0ekinde yer alan \u201cTFRS 9 Finansal Ara\u00e7lar\u201d Standard\u0131,31\/12\/2017\u00a0tarihinden sonra ba\u015flayan hesap d\u00f6nemlerinde uygulanmak \u00fczere, yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girer. \u0130steyen i\u015fletmeler, ilk uygulama tarihi\u00a01\/2\/2015\u00a0tarihinden \u00f6nce olmak \u015fart\u0131yla, bu Tebli\u011fin 1\u00a0nolu\u00a0ekinde yer alan TFRS 9 Standard\u0131n\u0131 1\/1\/2015 tarihi \u00f6ncesi hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulayabilir.\u201d<\/p>\n<p><strong>MADDE 2 \u2013<\/strong><strong>\u00a0<\/strong>Ayn\u0131 Tebli\u011fin ekinde yer alan \u201cTFRS 9 Finansal Ara\u00e7lar\u201d Standard\u0131n\u0131n 8.1.1 Paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c8.1.1 Bu TFRS,\u00a01\/1\/2018\u00a0tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k raporlama d\u00f6nemlerinde uygulan\u0131r. \u0130lk uygulama tarihi\u00a01\/2\/2015\u00a0tarihinden \u00f6nce olmak \u015fart\u0131yla, erken uygulamaya izin verilmektedir. Bu\u00a0TFRS\u2019nin\u00a01\/1\/2018tarihinden \u00f6nce ba\u015flayan d\u00f6nemlere ili\u015fkin finansal tablolarda uygulanmas\u0131 durumunda, bu husus dipnotlarda a\u00e7\u0131klan\u0131r ve ayn\u0131 zamanda di\u011fer Standartlarda yap\u0131lan de\u011fi\u015fiklikler de uygulan\u0131r.\u201d<\/p>\n<p><strong>MADDE 3 \u2013<\/strong><strong>\u00a0<\/strong>Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 4 \u2013<\/strong>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>7 Nisan 2015 SALI Resm\u00ee Gazete Say\u0131 : 29319 TEBL\u0130\u011e Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulundan: F\u0130NANSAL ARA\u00c7LARA \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE F\u0130NANSAL RAPORLAMA STANDARDI (TFRS 9) HAKKINDA TEBL\u0130\u011e (SIRA NO: 172)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e (SIRA NO: 50) MADDE 1 \u2013\u00a027\/4\/2010\u00a0tarihli ve 27564 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Finansal Ara\u00e7lara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,24],"tags":[],"views":948,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1416"}],"collection":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=1416"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1416\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=1416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=1416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=1416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}