{"id":2091,"date":"2015-08-26T13:20:31","date_gmt":"2015-08-26T13:20:31","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=2091"},"modified":"2015-08-26T13:26:56","modified_gmt":"2015-08-26T13:26:56","slug":"basel-iii-kriterleri-ve-bagimsiz-denetime-etkileri","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/basel-iii-kriterleri-ve-bagimsiz-denetime-etkileri.html","title":{"rendered":"Basel III Kriterleri ve Ba\u011f\u0131ms\u0131z Denetime Etkileri"},"content":{"rendered":"

BASEL III KR\u0130TERLER\u0130 VE BA\u011eIMSIZ DENET\u0130ME ETK\u0130LER\u0130<\/strong><\/span><\/p>\n

\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\"aa\"<\/a> 1974 y\u0131l\u0131nda “Bankac\u0131l\u0131k D\u00fczenleme ve Denetim Uygulamalar\u0131 Komitesi” (Committee on Banking Regulations and Supervisory Practices) ad\u0131yla kurulan, Basel Bankac\u0131l\u0131k G\u00f6zetim Komitesi, bankac\u0131l\u0131k g\u00f6zetim ve denetiminde uluslararas\u0131 i\u015fbirli\u011fini sa\u011flamak amac\u0131yla G-10 \u00fclkelerinin merkez bankalar\u0131 guvern\u00f6rleri taraf\u0131ndan kurulmu\u015f bir \u00f6rg\u00fctlenme bi\u00e7imidir.<\/span><\/p>\n

\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bank for International Settlements (BIS), taraf\u0131ndan, 1989 y\u0131l\u0131nda yay\u0131nlanan ilk yani Basel I kriterleri veya standartlar\u0131, T\u00fcrkiye cenah\u0131nda ancak 2001 y\u0131l\u0131nda uygulama alan\u0131 bulmu\u015ftur.<\/span><\/p>\n

H\u00e2lbuki bu zamana kadar T\u00fcrk Bankalar\u0131 (1998-2001 y\u0131llar\u0131) \u00e7ok sert bir dalgalanma ile i\u00e7leri bo\u015falt\u0131lan ve halk\u0131 \u00e7ok zor durumlara d\u00fc\u015f\u00fcren bir ekonomik krize desise olmu\u015ftur.<\/span><\/p>\n

Risk y\u00f6netimlerinin yetersiz kalmas\u0131 m\u00fcnasebeti ile, asl\u0131na bak\u0131l\u0131rsa Basel I standartlar\u0131n\u0131n a\u00e7\u0131\u011f\u0131 ortaya \u00e7\u0131km\u0131\u015f ve bu a\u00e7\u0131k kapat\u0131larak ancak 2004 y\u0131l\u0131nda Basel II standartlar\u0131 y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Enron, Adelphia, Tyco International, WorldCom, Peregrine Systems\u2026 gibi halka a\u00e7\u0131k firmalar\u0131n faaliyetlerinde ve muhasebe i\u015flemlerinde hile, sahtecilik ve aldat\u0131c\u0131 i\u015flemlerin ger\u00e7ekle\u015ftirildi\u011fi ortaya \u00e7\u0131km\u0131\u015f ve bu t\u00fcr olumsuzluklar\u0131n, g\u00f6revleri bu t\u00fcr olaylar\u0131 ortaya \u00e7\u0131karmak olan ba\u011f\u0131ms\u0131z denetim kurulu\u015flar\u0131nca \u00e7\u0131kar ili\u015fkisi nedeniyle g\u00f6rmezden gelindi\u011fi anla\u015f\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bu kadar k\u0131sa zamanda, neden Basel II kriterlerine ge\u00e7i\u015fe gerek duyuldu\u011funu ve mevzuat\u0131n ne kadar ge\u00e7irgen bir yap\u0131ya sahip oldu\u011funu anlamak i\u00e7in, d\u00fcnyada 2001 y\u0131l\u0131nda meydana gelen ekonomik krizi tetikleyip, kelebek etkisi yapt\u0131\u011f\u0131n\u0131 g\u00f6zlemlemleyerek okumak ve okudu\u011fumuzu ise ders \u00e7\u0131kararak yeni kanun ve yapt\u0131r\u0131mlara yazmam\u0131z gerekti\u011fi ortaya \u00e7\u0131km\u0131\u015ft\u0131r.<\/span><\/p>\n

\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dolay\u0131s\u0131 ile ba\u011f\u0131ms\u0131z denetim unsuru hassasiyeti \u00f6ne \u00e7\u0131km\u0131\u015f ve bir zemine oturtulmas\u0131 esas al\u0131narak, SOX yasas\u0131 olu\u015fturularak, \u201cdenet\u00e7inin ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131\u201d, \u201ckurumsal y\u00f6neti\u015fim\u201d, \u201ci\u00e7 kontrol sisteminin de\u011ferlendirilmesi\u201d, \u201cgeli\u015ftirilmi\u015f kamu ayd\u0131nlatma sistemi\u201d gibi konular\u0131 daha bir \u00f6nemseyerek, temiz topluma do\u011fru ufuk verilmi\u015ftir.<\/span><\/p>\n

\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ancak 2008’de tekrar, k\u00fcresel krizle birlikte ortaya \u00e7\u0131kan ciddi finansal riskler, Basel II’nin yeterlili\u011finin sorgulanmas\u0131na neden olmu\u015ftur. Bu nedenle de Basel III kriterlerinin gereklili\u011fi g\u00fcndeme gelmi\u015ftir. Basel II uygulamalar\u0131na ili\u015fkin eksikliklerin bertaraf edilmesi amac\u0131yla \u00f6zellikle bu subprime mortgage\u00a0(y\u00fcksek risk ve y\u00fcksek faizli kredi)\u00a0krizi diye de tabir edilen krizin sonraki zamanlarda bir daha olmamas\u0131 ba\u011flam\u0131nda Basel III standartlar\u0131 uygulamaya al\u0131nmaya ba\u015flanm\u0131\u015ft\u0131r.<\/span><\/p>\n

\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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span>
\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nihai uygulama kararlar\u0131 12 Eyl\u00fcl 2010 tarihinde yay\u0131mlanm\u0131\u015ft\u0131r. G\u00fc\u00e7l\u00fc sermayeli bankac\u0131l\u0131k ve finans sistemlerinin olu\u015fturulmaya y\u00f6nelik kriterler kaleme al\u0131n\u0131rken, bir finansal ve ekonomik \u015foklara kar\u015f\u0131 diren\u00e7lerinin artt\u0131r\u0131lmas\u0131, risk y\u00f6netimi uygulamalar\u0131n\u0131n geli\u015ftirilmesi, kurumsal y\u00f6netimin etkinle\u015ftirilmesi, bankalar\u0131n a\u00e7\u0131k ve \u015feffaf bir \u015fekilde kamuoyunu bilgilendirme \u00f6zelliklerinin artt\u0131r\u0131lmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>\n

\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bu ama\u00e7 ve d\u00fczenlemeler \u00f6nemli sapmalar olmadan, Basel II standartlar\u0131n\u0131 daha da y\u00fck\u00fcml\u00fcl\u00fcklerini artt\u0131ran bir \u00f6zellik g\u00f6stermesi hasebiyle, bankac\u0131l\u0131k ve finans sisteminin tam anlam\u0131yla adapte olabilmesi 2019 y\u0131l\u0131na kadar devam edebilecektir.<\/span><\/p>\n

Bankac\u0131l\u0131k ve finans sistemlerine olan etkileri ve bu ama\u00e7la yap\u0131lan d\u00fczenlemelerden ari olarak, yurdumuzda \u201cDenetime \u0130li\u015fkin D\u00fczenlemeler\u201d \u00fczerindeki a\u011f\u0131rl\u0131\u011f\u0131, yaz\u0131n\u0131n konusudur.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 T\u00fcm bu geli\u015fmelerin T\u00fcrkiye \u00fczerindeki etkile\u015fimine bakt\u0131\u011f\u0131m\u0131z da, ilk olarak bu durum T\u00fcrk Ticaret Kanunu\u2018nun (TTK) de\u011fi\u015fmesi ile hemen hemen herkesin ve her kesimin bu de\u011fi\u015fime ayak uydurmaya \u00e7al\u0131\u015fmas\u0131nda kendini g\u00f6stermektedir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu (14.02.2011 tarih ve 27846 say\u0131l\u0131 Resmi Gazete\u2018de yay\u0131nlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve hemen sonra 30.06.2012 Tarihli ve 28339 say\u0131l\u0131 Resmi Gazete \u2018de yay\u0131nlanan 6335 Say\u0131l\u0131 Kanun ile Yap\u0131lan De\u011fi\u015fiklikler neticesi revize edilmi\u015ftir. Bu revize olan de\u011fi\u015fiklikler Kanun metnine i\u015flenmi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 De\u011fi\u015fen ve l\u00fczum \u00fczerine revize edilen bu durumda, bizleri ilgilendiren ise, TTK \u2018nun, \u015firketlere y\u00f6nelik denetim faaliyetlerini yeniden ve tamamen sisteme alan bir yap\u0131ya sokmas\u0131d\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Yap\u0131lacak denetim finansal tablolar\u0131 ve\/veya konsolide finansal tablolar\u0131 ve y\u0131ll\u0131k raporlar\u0131 da i\u00e7erecek \u015fekilde d\u00fczenlenmi\u015f olup, denetimin uluslararas\u0131 denetim standartlar\u0131na g\u00f6re yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dolay\u0131s\u0131yla yap\u0131lan de\u011fi\u015fiklikler \u00f6ncesi \u015firketlerin hepsinin ayn\u0131 kurallarla denetlenmesi ve ayn\u0131 \u015feffafl\u0131\u011fa ula\u015fmalar\u0131 beklenmekteydi. Ancak, yap\u0131lan de\u011fi\u015fikliklerden sonra denetime tabi olacak \u015firketlerin Bakanlar Kurulunca belirlenece\u011fi dolay\u0131s\u0131yla \u015firketlerin tamam\u0131n\u0131n denetime tabi olmayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine \u0130li\u015fkin Bakanlar Kurulu Karar\u0131\u201d (23.01.2013 tarihli ve 28537 say\u0131l\u0131 RG 2012\/4213 say\u0131l\u0131) ve bu karar\u0131n 4. maddesi uyar\u0131nca Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun (KGK) \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine Dair Bakanlar Kurulu Karar\u0131na \u0130li\u015fkin Usul ve Esaslar\u201d uyar\u0131nca (12.03.2013, 28585 say\u0131l\u0131 RG\u2018de yay\u0131mlanan) ba\u011f\u0131ms\u0131z denetime tabi olacak \u015firketler i\u00e7in \u00fc\u00e7 temel kriter belirlenmi\u015ftir. Bu kriterler (tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte); aktif toplam\u0131, net sat\u0131\u015f has\u0131lat\u0131 ve \u00e7al\u0131\u015fan say\u0131s\u0131d\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Buna g\u00f6re, 2015 y\u0131l\u0131 i\u00e7in, (20.02.2015 ve 29273 say\u0131l\u0131 Resmi Gazete ile) aktif toplam\u0131 50 milyon lira ve \u00fcst\u00fc, y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 100 milyon lira ve \u00fcst\u00fc, \u00e7al\u0131\u015fan say\u0131s\u0131 da 200 ki\u015fi ve \u00fcst\u00fc olmak \u00fczere 3 kriterden en az 2 tanesini \u00fcst \u00fcste iki hesap d\u00f6nemi ta\u015f\u0131yan \u015firketler ba\u011f\u0131ms\u0131z denetime tabi olacakt\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bununla birlikte, Bakanlar Kurulu Karar\u0131na g\u00f6re SPK kapsam\u0131ndaki \u015firketlerin, BDDK denetimine tabi finansal \u015firketlerin, kamu kurumu niteli\u011findeki kurulu\u015flar\u0131n i\u015ftiraki olan vb. \u015firketlerin denetimine ili\u015fkin \u00f6zel d\u00fczenlemeler getirilmi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bakanlar Kurulu Karar\u0131 ile belirlenen, \u015firketler d\u0131\u015f\u0131nda kalan anonim \u015firketlerin denetimine ili\u015fkin usul ve esaslar ile, denetim yapacak denet\u00e7ilerin niteliklerine, uyacaklar\u0131 etik ilkelere, g\u00f6rev ve yetkilerine, se\u00e7ilmelerine, g\u00f6revden al\u0131nmalar\u0131na veya ayr\u0131lmalar\u0131na; denetimin ve denetim raporlar\u0131n\u0131n i\u00e7eri\u011fine ve raporun genel kurula sunulmas\u0131na ili\u015fkin hususlar\u0131n G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131nca haz\u0131rlanan y\u00f6netmelikle d\u00fczenlenece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Ancak s\u00f6z konusu y\u00f6netmelik hen\u00fcz \u00e7\u0131kar\u0131lmam\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ayr\u0131ca \u00e7\u0131kar\u0131lacak y\u00f6netmelik kapsam\u0131nda denetime tabi oldu\u011fu h\u00e2lde s\u00f6z konusu denetimi yapt\u0131rmayanlar\u0131n finansal tablolar\u0131 ve y\u00f6netim kurulu y\u0131ll\u0131k faaliyet raporlar\u0131n\u0131n d\u00fczenlenmemi\u015f h\u00fckm\u00fcnde olaca\u011f\u0131 belirlenmi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Yine 6102 say\u0131l\u0131 TTK\u2019n\u0131n limited \u015firket denet\u00e7isini d\u00fczenleyen 635\u2019inci maddesinde, 397\u2019nci maddenin be\u015finci ve alt\u0131nc\u0131 f\u0131kralar\u0131 d\u0131\u015f\u0131nda kalan anonim \u015firketin denet\u00e7iye, denetime ve \u00f6zel denetime ili\u015fkin h\u00fck\u00fcmleri limited \u015firkete de uygulan\u0131r denilmi\u015ftir. B\u00f6ylece Bakanlar Kurulu b\u00fcy\u00fck limited \u015firketler haricindeki limited \u015firketler, haz\u0131rlanacak y\u00f6netmelikle dolay\u0131s\u0131yla, denetim kapsam\u0131 d\u0131\u015f\u0131nda b\u0131rak\u0131lm\u0131\u015ft\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 T\u00fcrkiye\u2019de 31.12.2012 tarihi itibariyle 898.628 adet ticaret \u015firketi (anonim, limited, kolektif, komandit \u015firketler ve kooperatifler) bulunmakta olup bunun yakla\u015f\u0131k 700.000 adedi limited, 95.000 adedi de anonim \u015firkettir. Bakanlar Kurulunca belirlenen ba\u011f\u0131ms\u0131z denetime tabi olacak \u015firket say\u0131s\u0131 ise yakla\u015f\u0131k 2.700 adet olup bunlar\u0131n tamam\u0131na yak\u0131n\u0131 b\u00fcy\u00fck anonim \u015firketlerdir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bunun yan\u0131nda kurulu\u015f maliyetleri daha d\u00fc\u015f\u00fck ve b\u00fcrokratik formaliteleri daha az oldu\u011fundan KOB\u0130\u2019lerin b\u00fcy\u00fck \u00e7o\u011funlu\u011fu limited \u015firket \u015feklinde kurulmaktad\u0131r. Yukar\u0131da da yer verildi\u011fi \u00fczere yap\u0131lan son d\u00fczenlemelerle Bakanlar Kurulunca belirlenen s\u0131n\u0131rlar\u0131n d\u0131\u015f\u0131nda kalan limited \u015firketler (neredeyse limited \u015firketlerin tamam\u0131) i\u00e7in herhangi bir denetim \u00f6ng\u00f6r\u00fclmemi\u015ftir.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Oysaki \u015firketler a\u00e7\u0131s\u0131ndan denetimin uzman ki\u015filerce uluslararas\u0131 standartlara g\u00f6re yap\u0131lmas\u0131n\u0131n finansal tablo ve raporlara olan g\u00fcveni art\u0131raca\u011f\u0131 ve \u015feffafl\u0131\u011f\u0131 sa\u011flayaca\u011f\u0131 a\u015fikard\u0131r. Hal b\u00f6yleyken \u00f6zellikle limited \u015firketler a\u00e7\u0131s\u0131ndan, de\u011fil uzman ki\u015filerce yap\u0131lacak ba\u011f\u0131ms\u0131z denetim, hi\u00e7bir denetimin \u00f6ng\u00f6r\u00fclmemesi bu \u015firketlere kredi verecek bankalar a\u00e7\u0131s\u0131ndan kredi riskini art\u0131rd\u0131\u011f\u0131ndan \u00f6n\u00fcm\u00fczdeki d\u00f6nemlerde KOB\u0130\u2019lerin bor\u00e7lanma maliyetleri muhtemelen artacak ve finansman kaynaklar\u0131na ula\u015fmalar\u0131 zorla\u015facakt\u0131r.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BASEL KR\u0130TERLER\u0130 \u00e7er\u00e7evesinde, ba\u011f\u0131ms\u0131z denetime tabi olmayan t\u00fcm raporlar\u0131n, kredibilite kapsam\u0131nda negatif olma e\u011filimi, bankalar ve di\u011fer finans kurulu\u015flar\u0131 taraf\u0131ndan sorgulan\u0131r olmaya ba\u015flanm\u0131\u015ft\u0131r. K\u00fcreselle\u015fmenin olmazsa olmaz\u0131n\u0131n ba\u011f\u0131ms\u0131z denetim oldu\u011funu, art\u0131k kapal\u0131 ekonomilerin batmaya mahk\u00fbm oldu\u011funu hepimiz bilmekteyiz.<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00d6n\u00fcm\u00fczdeki g\u00fcnlerin gelece\u011fimize \u0131\u015f\u0131k tutar mahiyette, bug\u00fcn\u00fcn g\u00f6lgelenmelerine muhalefet eden ayd\u0131nl\u0131klar i\u00e7inde olmas\u0131 temennisiyle,<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Tam ba\u011f\u0131ms\u0131z bir T\u00fcrkiye i\u00e7in \u201c Ba\u011f\u0131ms\u0131z Denetim \u201c ve Ba\u011f\u0131ms\u0131z Denet\u00e7i vazge\u00e7ilmez unsurlard\u0131r.<\/span><\/p>\n

\n Sayg\u0131lar\u0131mla. 03.07.2015<\/span><\/p>\n

\n

Selahattin \u0130PEK<\/span><\/p>\n

Ba\u011f\u0131ms\u0131z Denet\u00e7i<\/span>
\n bdselahattinipek@gmail.com<\/span><\/p>\n

Kaynak:<\/span>
\n * 6102 Say\u0131l\u0131 TTK<\/span>
\n * G\u00f6khan TA\u015ePINAR – Basel III kriterleri ve T\u00fcrk bankac\u0131l\u0131k sistemine etkileri\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

* Yusuf KADERL\u0130, S\u00fcleyman DO\u011eU, \u00d6zlem ARABACI- Basel III ve Yeni T\u00fcrk Ticaret Kanunu\u2019nun KOB\u0130\u2019lerin Finansman Sorunu \u00dczerindeki Muhtemel Etkileri <\/span>
\n * Okan Altunakar – SoX (Sarbanes-Oxley) Yasas\u0131 ve SoX Bazl\u0131 Ba\u011f\u0131ms\u0131z Denetim Standartlar\u0131 \u00a0\u00a0\u00a0(Sox 404)<\/span>\n<\/p>\n

\n","protected":false},"excerpt":{"rendered":"

BASEL III KR\u0130TERLER\u0130 VE BA\u011eIMSIZ DENET\u0130ME ETK\u0130LER\u0130 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1974 y\u0131l\u0131nda “Bankac\u0131l\u0131k D\u00fczenleme ve Denetim Uygulamalar\u0131 Komitesi” (Committee on Banking Regulations and Supervisory Practices) ad\u0131yla kurulan, Basel Bankac\u0131l\u0131k G\u00f6zetim Komitesi, bankac\u0131l\u0131k g\u00f6zetim ve denetiminde uluslararas\u0131 i\u015fbirli\u011fini sa\u011flamak amac\u0131yla G-10 \u00fclkelerinin merkez bankalar\u0131 guvern\u00f6rleri taraf\u0131ndan kurulmu\u015f bir \u00f6rg\u00fctlenme bi\u00e7imidir. \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Bank for International Settlements (BIS), taraf\u0131ndan, 1989 […]<\/p>\n","protected":false},"author":6,"featured_media":2072,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[259],"tags":[232,266,233,267,268,235],"views":1586,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2091"}],"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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/comments?post=2091"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/2091\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2072"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=2091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=2091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=2091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}