{"id":2048,"date":"2015-08-04T11:14:49","date_gmt":"2015-08-04T11:14:49","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2048"},"modified":"2015-08-04T14:39:02","modified_gmt":"2015-08-04T14:39:02","slug":"mali-tablolarin-ufrs-ye-donusturme-egitimi","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/mali-tablolarin-ufrs-ye-donusturme-egitimi.html","title":{"rendered":"Mali Tablolar\u0131n UFRS&#8217; ye D\u00f6n\u00fc\u015ft\u00fcrme E\u011fitimi"},"content":{"rendered":"<p><span style=\"color: #000000;\"><strong>Mali Tablolar\u0131n UFRS\u2019ye D\u00f6n\u00fc\u015ft\u00fcr\u00fclme E\u011fitimi<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Uygulamal\u0131 UFRS E\u011fitimi)<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Mali tablolar\u0131n Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na (UFRS) g\u00f6re haz\u0131rlanmas\u0131 ve denetlenmesi yeni T\u00fcrk Ticaret Kanunu ile belirli \u015firketlere zorunlu hale getirilmi\u015f olup, daha \u00e7ok \u015firketi kapsay\u0131c\u0131 d\u00fczenlemeler halen devam etmektedir.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bakanlar Kurulu 2015 y\u0131l\u0131nda aktif toplam\u0131 50 milyon TL, sat\u0131\u015flar\u0131 100 milyon TL ve toplam \u00e7al\u0131\u015fan say\u0131s\u0131 200\u2019\u00fc bulan \u015firketleri de ba\u011f\u0131ms\u0131z denetime tabi tutmu\u015ftur. Sonraki y\u0131llarda hadlerin daha da d\u00fc\u015f\u00fcr\u00fclerek ba\u011f\u0131ms\u0131z denetim kapsam\u0131n\u0131n geni\u015fletilmesi planlanmaktad\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu \u00e7er\u00e7evede, mali tablolar\u0131n UFRS\u2019ye g\u00f6re haz\u0131rlanmas\u0131 ba\u011f\u0131ml\u0131 ve ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fan mali m\u00fc\u015favirler ve ba\u011f\u0131ms\u0131z denet\u00e7iler i\u00e7in \u00f6nem arz etmektedir. \u015eirketlerin mali, finans ve muhasebe b\u00f6l\u00fcmlerindeki y\u00f6netici ve \u00e7al\u0131\u015fanlar\u0131n da yasal mali tablolardan \u00e7ok farkl\u0131 olan UFRS\u2019ye g\u00f6re haz\u0131rlanm\u0131\u015f mali tablolar\u0131 anlamas\u0131 ve yorumlamas\u0131 gerekecektir.<\/span><\/p>\n<p><span style=\"color: #000000;\">UFRS 41 ana ba\u015fl\u0131ktan ve yakla\u015f\u0131k 1.000 sayfadan olu\u015fmakta olup, konular\u0131n i\u00e7eri\u011fi geni\u015f oldu\u011fundan teorik olarak anlat\u0131lmas\u0131 da uzun s\u00fcreleri almaktad\u0131r. Oysa ki, as\u0131l ihtiya\u00e7 olan teorik k\u0131sm\u0131n uygulamada nas\u0131l kullan\u0131laca\u011f\u0131 ve mali tablolar\u0131n nas\u0131l UFRS\u2019ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclece\u011fi konusudur.<\/span><\/p>\n<p><span style=\"color: #000000;\">Ba\u011f\u0131ms\u0131z Denetim Uzmanlar\u0131 Derne\u011fimiz bu ihtiyac\u0131 g\u00f6z \u00f6n\u00fcne alarak, tamamen uygulamal\u0131 olarak UFRS\u2019de temel ve en \u00f6nemli hususlar\u0131 kapsayan <strong>Mali Tablolar\u0131n UFRS\u2019ye D\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi E\u011fitimini<\/strong> vermektedir.<\/span><\/p>\n<p><span style=\"color: #000000;\">Bu uygulamal\u0131 e\u011fitimin kapsam\u0131nda, Vergi Usul Kanunu\u2019na (VUK) g\u00f6re haz\u0131rlanm\u0131\u015f mali tablolar\u0131n ad\u0131m ad\u0131m nas\u0131l d\u00f6n\u00fc\u015ft\u00fcr\u00fcld\u00fc\u011f\u00fc ger\u00e7ek \u00f6rnekler \u00fczerinden anlat\u0131lmaktad\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>E\u011fitimin Amac\u0131: <\/strong>UFRS standartlar\u0131n\u0131 s\u0131rayla madde madde teorik olarak anlatmaktan \u00e7ok Standartlar\u0131n \u00f6rneklerle anla\u015f\u0131l\u0131r olmas\u0131n\u0131 sa\u011flamakve \u00f6rnek bir bilan\u00e7o ve gelir tablosunun UFRS\u2019ye nas\u0131l d\u00f6n\u00fc\u015ft\u00fcr\u00fclece\u011fine ili\u015fkin uygulama \u00e7al\u0131\u015fmas\u0131n\u0131 kat\u0131l\u0131mc\u0131larla payla\u015fmak, bilgi ve uygulama tecr\u00fcbelerini artt\u0131rmakt\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Kimler Kat\u0131lmal\u0131:<\/strong>E\u011fitim program\u0131m\u0131za ba\u011f\u0131ms\u0131z denet\u00e7iler, yeminli mali m\u00fc\u015favirler, mali m\u00fc\u015favirler ile bu konuda bilgi sahibi olmak isteyen herkes kat\u0131labilir.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>E\u011fitimin \u0130\u00e7eri\u011fi:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Mali tablolar\u0131n ad\u0131m ad\u0131m UFRS\u2019ye g\u00f6re d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesi<\/span><\/li>\n<li><span style=\"color: #000000;\">Mali tablolar\u0131n UFRS\u2019ye d\u00f6n\u00fc\u015ft\u00fcr\u00fclme esaslar\u0131<\/span><\/li>\n<li><span style=\"color: #000000;\">VUK\u2019taki kalemlerin UFRS\u2019deki kar\u015f\u0131l\u0131klar\u0131<\/span><\/li>\n<li><span style=\"color: #000000;\">UFRS\u2019de yeniden s\u0131n\u0131fland\u0131rma i\u015flemleri<\/span><\/li>\n<li><span style=\"color: #000000;\">UFRS\u2019de d\u00fczeltme i\u015flemleri,<\/span><\/li>\n<li><span style=\"color: #000000;\">UFRS\u2019de en s\u0131k kullan\u0131lan etkin faiz hesaplama,<\/span><\/li>\n<li><span style=\"color: #000000;\">Bug\u00fcnk\u00fc de\u011fer ve etkin faiz (i\u00e7 verim) oran\u0131n\u0131 Excel\u2019de hesaplama y\u00f6ntemleri,<\/span><\/li>\n<li><span style=\"color: #000000;\">Ticari alacak ve bor\u00e7lar\u0131n etkin faiz y\u00f6ntemiyle iskonto edilmesi,<\/span><\/li>\n<li><span style=\"color: #000000;\">Ticari alacak ve bor\u00e7larda kullan\u0131lacak ortalama vadenin bulunmas\u0131,<\/span><\/li>\n<li><span style=\"color: #000000;\">Vadeli mevduat ve hazine bonolar\u0131nda etkin faiz y\u00f6nteminin kullan\u0131lmas\u0131,<\/span><\/li>\n<li><span style=\"color: #000000;\">Stoklar\u0131n net ger\u00e7ekle\u015febilir de\u011fer ile de\u011ferlenmesi,<\/span><\/li>\n<li><span style=\"color: #000000;\">Stoklardaki vade fark\u0131n\u0131n ayr\u0131\u015ft\u0131r\u0131lmas\u0131,<\/span><\/li>\n<li><span style=\"color: #000000;\">Faydal\u0131 \u00f6mre ve k\u0131st esas\u0131na g\u00f6re amortisman hesaplama,<\/span><\/li>\n<li><span style=\"color: #000000;\">\u00d6zkaynak y\u00f6ntemi ile i\u015ftiraklerin de\u011ferlenmesi,<\/span><\/li>\n<li><span style=\"color: #000000;\">\u015eerefiyenin hesaplanmas\u0131 (konsolidasyona giri\u015f),<\/span><\/li>\n<li><span style=\"color: #000000;\">Geri kazan\u0131labilir de\u011ferin hesaplanmas\u0131,<\/span><\/li>\n<li><span style=\"color: #000000;\">Banka kredilerinin etkin faiz y\u00f6ntemi ile hesaplanmas\u0131,<\/span><\/li>\n<li><span style=\"color: #000000;\">UFRS\u2019de bor\u00e7lanma maliyetlerinin aktifle\u015ftirilmesi,<\/span><\/li>\n<li><span style=\"color: #000000;\">Aktifle\u015ftirmede ortalama kredi faiz oran\u0131n\u0131n hesaplanmas\u0131,<\/span><\/li>\n<li><span style=\"color: #000000;\">Ertelenmi\u015f vergi varl\u0131\u011f\u0131 ve y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn hesaplanmas\u0131,<\/span><\/li>\n<li><span style=\"color: #000000;\">Akt\u00fceryal ve iskonto edilmi\u015f k\u0131dem tazminat kar\u015f\u0131l\u0131\u011f\u0131 hesaplama,<\/span><\/li>\n<li><span style=\"color: #000000;\">Y\u0131llara yayg\u0131n in\u015faatlar\u0131n UFRS\u2019ye g\u00f6re yeniden d\u00fczenlenmesi,<\/span><\/li>\n<li><span style=\"color: #000000;\">Kapsaml\u0131 gelir tablosu haz\u0131rlama,<\/span><\/li>\n<li><span style=\"color: #000000;\">\u00d6zkaynak de\u011fi\u015fim tablosunun haz\u0131rlanmas\u0131<\/span><\/li>\n<li><span style=\"color: #000000;\">Nakit ak\u0131\u015f tablosu haz\u0131rlama,<\/span><\/li>\n<li><span style=\"color: #000000;\">Hisse ba\u015f\u0131na kazan\u00e7 hesaplama.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Form\u00fcl ve hesaplamalar Excel\u2019de g\u00f6sterilece\u011finden kat\u0131l\u0131mc\u0131lar e\u011fitme bilgisayarlar\u0131yla kat\u0131labilirler.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>E\u011fitim Tarihi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : <\/strong>12.09.2015 \u2013 13.09.2015 (Cumartesi-Pazar)<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>E\u011fitim Saatleri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : <\/strong>10:00 &#8211; 17:00 aras\u0131<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>E\u011fitmen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : <\/strong>H\u00fcseyin Bulut<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>E\u011fitim Yeri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : <\/strong>Dernek merkezi e\u011fitim salonu<\/span><\/p>\n<p><span style=\"color: #000000;\">Topkap\u0131 \u0130\u015f Merkezi \u2013 Topkap\u0131 &#8211; \u0130stanbul<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>E\u011fitime Kat\u0131lacak Ki\u015fi Say\u0131s\u0131\u00a0\u00a0\u00a0\u00a0 : <\/strong>20 (maksimum)<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>E\u011fitim \u00dccreti\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 400,00.-TL(Dernek \u00fcyelerine % 10 indirimlidir) <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">E\u011fitim bedeli Derne\u011fin a\u015fa\u011f\u0131daki hesap numaralar\u0131na yat\u0131r\u0131lacakt\u0131r. A\u00e7\u0131klamaya Ad Soyad ve UFRS E\u011fitim Bedeli olarak muhakkak belirtilmelidir.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Hesap Numaralar\u0131\u00a0\u00a0\u00a0 <\/strong>:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Akbank Esenler \u015eubesi \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u015eube Kodu 447 Hesap No:149303<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Akbank Cevizliba\u011f \u015eubesi \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u015eube kodu:1335 Hesap No:1581<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">E\u011fitime kat\u0131lacak kat\u0131l\u0131mc\u0131lar rezervasyon s\u0131ras\u0131na (<a style=\"color: #000000;\" href=\"http:\/\/www.baduder.org\/\">www.baduder.org<\/a>) g\u00f6re belirlenecek olup 20 ki\u015fi tamamland\u0131\u011f\u0131nda rezervasyon kapanacakt\u0131r.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Sayg\u0131lar\u0131m\u0131zla<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>BA\u011eIMSIZ DENET\u0130M UZMANLARI DERNE\u011e\u0130<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Y\u00d6NET\u0130M KURULU<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><div class=\"fm-message fm-notice-error\">There is no form selected or the form was deleted.<\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mali Tablolar\u0131n UFRS\u2019ye D\u00f6n\u00fc\u015ft\u00fcr\u00fclme E\u011fitimi \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Uygulamal\u0131 UFRS E\u011fitimi) \u00a0 Mali tablolar\u0131n Uluslararas\u0131 Finansal Raporlama Standartlar\u0131na (UFRS) g\u00f6re haz\u0131rlanmas\u0131 ve denetlenmesi yeni T\u00fcrk Ticaret Kanunu ile belirli \u015firketlere zorunlu hale getirilmi\u015f olup, daha \u00e7ok \u015firketi kapsay\u0131c\u0131 d\u00fczenlemeler halen devam etmektedir. Bakanlar Kurulu 2015 y\u0131l\u0131nda aktif toplam\u0131 50 milyon TL, sat\u0131\u015flar\u0131 100 milyon TL ve toplam [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2050,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[37,1,8],"tags":[258],"views":2718,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2048"}],"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=2048"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2048\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2050"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}