7 Nisan 2015 SALI<\/p>\n
Resm\u00ee Gazete<\/strong><\/p>\n Say\u0131 : 29319<\/p>\n TEBL\u0130\u011e<\/strong><\/p>\n Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulundan:<\/span><\/p>\n F\u0130NANSAL ARA\u00c7LARA \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE F\u0130NANSAL RAPORLAMA<\/strong><\/p>\n STANDARDI (TFRS 9) HAKKINDA TEBL\u0130\u011e (SIRA NO: 211)\u2019DE<\/strong><\/p>\n DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e<\/strong><\/p>\n (SIRA NO: 51)<\/strong><\/p>\n MADDE 1 \u2013<\/strong>\u00a020\/3\/2011\u00a0tarihli ve 27880 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: 211)\u2019in ge\u00e7ici 1 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201cGE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/strong>\u00a0(1) \u0130steyen i\u015fletmeler bu h\u00fck\u00fcmler \u00e7er\u00e7evesinde, ilk uygulama tarihi\u00a01\/2\/2015tarihinden \u00f6nce olmak \u015fart\u0131yla, bu Tebli\u011fin 1\u00a0nolu\u00a0ekinde yer alan TFRS 9 Standard\u0131n\u0131 1\/1\/2018 tarihi \u00f6ncesi hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulayabilir.<\/p>\n (2)\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 ekinde yer alan TFRS 9 Finansal Ara\u00e7lar Standard\u0131n\u0131 1\/1\/2018 tarihi \u00f6ncesi hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulamam\u0131\u015f olan i\u015fletmelerin bu Tebli\u011fin 1\u00a0noluekindeki TFRS 9 Standard\u0131n\u0131n erken uygulanmas\u0131n\u0131 tercih etmeleri durumunda bu\u00a0TFRS\u2019deki\u00a0h\u00fck\u00fcmlerin tamam\u0131n\u0131 ayn\u0131 zamanda uygular.<\/p>\n (3) Bu\u00a0TFRS\u2019nin\u00a01\/1\/2018\u00a0\u00f6ncesi hesap d\u00f6nemlerinde uygulanmas\u0131 halinde, bu durum dipnotlarda a\u00e7\u0131klan\u0131r.<\/p>\n (4) \u0130steyen i\u015fletmeler\u00a01\/1\/2018\u00a0tarihi \u00f6ncesi hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda, ilk uygulama tarihi 1\/2\/2015 tarihinden \u00f6nce olmak \u015fart\u0131yla, 27\/4\/2010 tarihli 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 ekinde yer alan TFRS 9 Finansal Ara\u00e7lar Standard\u0131n\u0131 uygulamay\u0131 se\u00e7ebilirler.\u201d<\/p>\n MADDE 2 \u2013<\/strong>\u00a0<\/strong>Ayn\u0131 Tebli\u011fin 7\u00a0nci\u00a0maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201cMADDE 7 \u2013<\/strong>\u00a0(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.\u201d<\/p>\n MADDE 3 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin 1\u00a0nolu\u00a0ekinde yer alan \u201cTFRS 9 Finansal Ara\u00e7lar\u201d Standard\u0131n\u0131n 7.1.1\u00a0No\u2019luParagraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201c7.1.1 Bu TFRS,\u00a01\/1\/2018\u00a0veya 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\u00a0erken uygulanmas\u0131 ancak\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 hen\u00fcz uygulanmam\u0131\u015f olmas\u0131 durumunda, buTFRS\u2019deki\u00a0h\u00fck\u00fcmlerin tamam\u0131n\u0131n ayn\u0131 zamanda uygulanmas\u0131 gerekir (ayr\u0131ca bak\u0131n\u0131z: 7.3.2 Paragraf\u0131). 211 s\u0131ra\u00a0noluTFRS\u2019nin\u00a01\/1\/2018\u00a0tarihinden \u00f6nce ba\u015flayan raporlama d\u00f6nemlerine 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 MADDE 4 \u2013<\/strong>\u00a0Ayn\u0131 Tebli\u011fin 1\u00a0nolu\u00a0ekinin 7.3.2 Paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201c7.3.2 Bu TFRS, 2010 y\u0131l\u0131nda yay\u0131mlanan TFRS 9\u2019un yerini al\u0131r. Ancak 1 Ocak 2018\u2019ten \u00f6nce ba\u015flayan y\u0131ll\u0131k raporlama d\u00f6nemlerinde bu TFRS yerine, ilk uygulama tarihi\u00a01\/2\/2015\u00a0tarihinden \u00f6nce olmak \u015fart\u0131yla 2010 y\u0131l\u0131nda yay\u0131mlanan TFRS 9\u2019un uygulanmas\u0131 tercih edilebilir.\u201d<\/p>\n MADDE 5 \u2013<\/strong>\u00a0Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n MADDE 6 \u2013<\/strong>\u00a0Bu Tebli\u011f h\u00fck\u00fcmlerini Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n \u00a0<\/strong><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":" 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: 211)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e (SIRA NO: 51) MADDE 1 \u2013\u00a020\/3\/2011\u00a0tarihli ve 27880 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Finansal Ara\u00e7lara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS […]<\/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":1119,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1421"}],"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=1421"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/1421\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=1421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=1421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=1421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}