{"id":281,"date":"2014-02-01T10:11:56","date_gmt":"2014-02-01T10:11:56","guid":{"rendered":"http:\/\/www.baduder.com\/?p=281"},"modified":"2015-02-13T10:12:20","modified_gmt":"2015-02-13T10:12:20","slug":"tmstrfs-2013-seti-guncel","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/tmstrfs-2013-seti-guncel.html","title":{"rendered":"TMS\/TRFS 2013 Seti (G\u00fcncel)"},"content":{"rendered":"<table align=\"center\" border=\"1\" cellpadding=\"0\" cellspacing=\"0\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"75%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">F\u0130NANSAL RAPORLAMAYA \u0130L\u0130\u015eK\u0130N KAVRAMSAL &Ccedil;ER&Ccedil;EVE<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"15%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/F_R_I_K_C%281%29.pdf\" style=\"font-size: 9px; color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"75%\">\n\t\t\t\t&nbsp;\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"15%\">\n\t\t\t\t&nbsp;\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"75%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 1&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">T&Uuml;RK\u0130YE F\u0130NANSAL RAPORLAMA&nbsp;STANDARTLARININ \u0130LK UYGULAMASI<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"15%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_1.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none; \" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 2&nbsp;H\u0130SSE BAZLI &Ouml;DEMELER<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_2.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none; \" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 3&nbsp;\u0130\u015eLETME B\u0130RLE\u015eMELER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_3.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none; \" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 4&nbsp;S\u0130GORTA S&Ouml;ZLE\u015eMELER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_4.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none; \" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 5&nbsp;SATI\u015e AMA&Ccedil;LI ELDE TUTULAN DURAN VARLIKLAR VE&nbsp;DURDURULAN &nbsp;FAAL\u0130YETLER<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_5.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 6&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">MADEN KAYNAKLARININ&nbsp;ARA\u015eTIRILMASI VE DE\u011eERLEND\u0130R\u0130LMES\u0130<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_6.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 7&nbsp;F\u0130NANSAL ARA&Ccedil;LAR: A&Ccedil;IKLAMALAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_7.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 8&nbsp;FAAL\u0130YET B&Ouml;L&Uuml;MLER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_8.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 9 (2010 Versiyonu)&nbsp;F\u0130NANSAL ARA&Ccedil;LAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_9_%281%29.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 9 (2011 Versiyonu)&nbsp;F\u0130NANSAL ARA&Ccedil;LAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_9_%281%29.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 10&nbsp;KONSOL\u0130DE F\u0130NANSAL TABLOLAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_10.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 11&nbsp;M&Uuml;\u015eTEREK ANLA\u015eMALAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_11.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 12&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">D\u0130\u011eER \u0130\u015eLETMELERDEK\u0130 PAYLARA&nbsp;\u0130L\u0130\u015eK\u0130N A&Ccedil;IKLAMALAR<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_12.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS 13&nbsp;GER&Ccedil;E\u011eE UYGUN DE\u011eER &Ouml;L&Ccedil;&Uuml;M&Uuml;<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS\/TFRS_13.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t&nbsp;\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t&nbsp;\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 1&nbsp;F\u0130NANSAL TABLOLARIN SUNULU\u015eU<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS1.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 2&nbsp;STOKLAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS2.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 7&nbsp;NAK\u0130T AKI\u015e TABLOLARI<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS7.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 8&nbsp;MUHASEBE POL\u0130T\u0130KALARI, MUHASEBE TAHM\u0130NLER\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130KLER VE HATALAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS8.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 10&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">RAPORLAMA D&Ouml;NEM\u0130NDEN&nbsp;(B\u0130LAN&Ccedil;O TAR\u0130H\u0130NDEN) SONRAK\u0130 OLAYLAR<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS10.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 11&nbsp;\u0130N\u015eAAT S&Ouml;ZLE\u015eMELER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS11.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 12&nbsp;GEL\u0130R VERG\u0130LER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS12.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 16&nbsp;MADD\u0130 DURAN VARLIKLAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS16.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 17&nbsp;K\u0130RALAMA \u0130\u015eLEMLER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS17.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 18&nbsp;HASILAT<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS18.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 19&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">&Ccedil;ALI\u015eANLARA SA\u011eLANAN&nbsp;FAYDALAR<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS19.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; text-align: left;\" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 20&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">DEVLET TE\u015eV\u0130KLER\u0130N\u0130N MUHASEBELE\u015eT\u0130R\u0130LMES\u0130 VE DEVLET YARDIMLARININ A&Ccedil;IKLAMASI<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS20.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 21&nbsp;KUR DE\u011e\u0130\u015e\u0130M\u0130N\u0130N ETK\u0130LER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS21.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 23&nbsp;BOR&Ccedil;LANMA MAL\u0130YETLER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS23.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 24&nbsp;\u0130L\u0130\u015eK\u0130L\u0130 TARAF A&Ccedil;IKLAMALARI<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS24.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 26&nbsp;EMEKL\u0130L\u0130K FAYDA PLANLARINDA MUHASEBELE\u015eT\u0130RME ve RAPORLAMA<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS26.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 27&nbsp;B\u0130REYSEL F\u0130NANSAL TABLOLAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS27.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 28&nbsp;\u0130\u015eT\u0130RAKLERDEK\u0130 VE \u0130\u015e ORTAKLIKLARINDAK\u0130 YATIRIMLAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS28.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 29&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">Y&Uuml;KSEK ENFLASYONLU&nbsp;EKONOM\u0130LERDE F\u0130NANSAL RAPORLAMA<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS29.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 32&nbsp;F\u0130NANSAL ARA&Ccedil;LAR: SUNUM<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS32.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 33&nbsp;H\u0130SSE BA\u015eINA KAZAN&Ccedil;<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS33.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 34&nbsp;ARA D&Ouml;NEM F\u0130NANSAL RAPORLAMA<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS34.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 36&nbsp;VARLIKLARDA DE\u011eER D&Uuml;\u015e&Uuml;KL&Uuml;\u011e&Uuml;<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS36.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 37&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">KAR\u015eILIKLAR, KO\u015eULLU BOR&Ccedil;LAR&nbsp;VE KO\u015eULLU VARLIKLAR<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS37.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 38&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">MADD\u0130 OLMAYAN DURAN&nbsp;VARLIKLAR<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS38.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 39&nbsp;F\u0130NANSAL ARA&Ccedil;LAR: MUHASEBELE\u015eT\u0130RME VE &Ouml;L&Ccedil;ME<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS39.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 40&nbsp;YATIRIM AMA&Ccedil;LI GAYR\u0130MENKULLER<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS40.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS 41&nbsp;TARIMSAL FAAL\u0130YETLER<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS\/TMS41.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t&nbsp;\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t&nbsp;\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 1&nbsp;H\u0130ZMETTEN &Ccedil;EKME, RESTORASYON VE BENZER\u0130 MEVCUT Y&Uuml;K&Uuml;ML&Uuml;L&Uuml;KLERDEK\u0130 DE\u011e\u0130\u015e\u0130KL\u0130KLER<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM1.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 2&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">&Uuml;YELER\u0130N KOOPERAT\u0130F&nbsp;\u0130\u015eLETMELERDEK\u0130 H\u0130SSELER\u0130 VE&nbsp;BENZER\u0130 F\u0130NANSAL ARA&Ccedil;LAR<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM2.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 4&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">B\u0130R ANLA\u015eMANIN K\u0130RALAMA \u0130\u015eLEM\u0130&nbsp;\u0130&Ccedil;ER\u0130P \u0130&Ccedil;ERMED\u0130\u011e\u0130N\u0130N&nbsp;BEL\u0130RLENMES\u0130<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM4.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; text-align: left;\" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 5&nbsp;&nbsp;H\u0130ZMETTEN &Ccedil;EKME, RESTORASYON VE &Ccedil;EVRE REHAB\u0130L\u0130TASYON FONLARINDAN KAYNAKLANAN PAYLAR &Uuml;ZER\u0130NDEK\u0130 HAKLAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM5.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 6&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">&Ouml;ZEL B\u0130R P\u0130YASAYA KATILIMDAN DO\u011eAN Y&Uuml;K&Uuml;ML&Uuml;L&Uuml;KLER &#8211; ATIK<\/span><\/span><\/span><\/span><\/p>\n<p>\n\t\t\t\t\t&nbsp;\n\t\t\t\t<\/p>\n<div>\n\t\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">ELEKTR\u0130KL\u0130 VE ELEKTRON\u0130K&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">ALETLER<\/span><\/span><\/span><\/span>\n\t\t\t\t<\/div>\n<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM6.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 7&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">TMS 29 Y&Uuml;KSEK ENFLASYONLU&nbsp;EKONOM\u0130LERDE F\u0130NANSAL RAPORLAMA STANDARDI KAPSAMINDA D&Uuml;ZELTME&nbsp;YAKLA\u015eIMININ UYGULANMASI<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM7.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 10&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">ARA D&Ouml;NEM F\u0130NANSAL RAPORLAMA<\/span><\/span><\/span><\/span><\/p>\n<p>\n\t\t\t\t\t&nbsp;\n\t\t\t\t<\/p>\n<div>\n\t\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">VE DE\u011eER D&Uuml;\u015e&Uuml;KL&Uuml;\u011e&Uuml;<\/span><\/span><\/span>\n\t\t\t\t<\/div>\n<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM10.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 12&nbsp;\u0130MT\u0130YAZLI H\u0130ZMET ANLA\u015eMALARI<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM12.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 13&nbsp;M&Uuml;\u015eTER\u0130 SADAKAT PROGRAMLARI<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM13.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 14&nbsp;TMS 19-TANIMLANMI\u015e FAYDA VARLI\u011eININ L\u0130M\u0130T\u0130, ASGAR\u0130 FONLAMA KO\u015eULLARI VE BU KO\u015eULLARIN B\u0130RB\u0130R\u0130 \u0130LE ETK\u0130LE\u015e\u0130M\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM14.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 15&nbsp;GAYR\u0130MENKUL \u0130N\u015eAAT ANLA\u015eMALARI<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM15.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 16&nbsp;YURT DI\u015eINDAK\u0130 \u0130\u015eLETMEDE BULUNAN NET YATIRIMIN F\u0130NANSAL R\u0130SKTEN KORUNMASI<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM16.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 17&nbsp;NAK\u0130T DI\u015eI VARLIKLARIN ORTAKLARA DA\u011eITIMI<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM17.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 18&nbsp;M&Uuml;\u015eTER\u0130LERDEN VARLIK TRANSFERLER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM18.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 19&nbsp;F\u0130NANSAL BOR&Ccedil;LARIN &Ouml;ZKAYNA\u011eA DAYALI F\u0130NANSAL ARA&Ccedil;LARLA &Ouml;DENMES\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM19.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TFRS YORUM 20&nbsp;A&Ccedil;IK \u0130\u015eLETME MADEN\u0130N\u0130N &Uuml;RET\u0130M A\u015eAMASINDAK\u0130 DEKAPAJ MAL\u0130YETLER\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TFRS_Yorum\/TFRSYORUM20.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t&nbsp;\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t&nbsp;\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS YORUM 10&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">DEVLET YARDIMLARI &ndash; \u0130\u015eLETME&nbsp;FAAL\u0130YETLER\u0130 \u0130LE &Ouml;ZEL B\u0130R \u0130L\u0130\u015eK\u0130S\u0130 BULUNMAYANLAR<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS_Yorum\/TMSYORUM10.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS YORUM 15&nbsp;FAAL\u0130YET K\u0130RALAMALARI- TE\u015eV\u0130KLER<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS_Yorum\/TMSYORUM15.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS YORUM 25&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">GEL\u0130R VERG\u0130LER\u0130 &ndash; \u0130\u015eLETMEN\u0130N&nbsp;VEYA H\u0130SSEDARLARININ VERG\u0130 STAT&Uuml;S&Uuml;NDE DE\u011e\u0130\u015e\u0130KL\u0130KLER<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS_Yorum\/TMSYORUM25.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS YORUM 27&nbsp;YASAL A&Ccedil;IDAN K\u0130RALAMA G&Ouml;R&Uuml;N&Uuml;M&Uuml;NDEK\u0130 \u0130\u015eLEMLER\u0130N &Ouml;Z&Uuml;N&Uuml;N DE\u011eERLEND\u0130R\u0130LMES\u0130<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS_Yorum\/TMSYORUM27.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS YORUM 29&nbsp;\u0130MT\u0130YAZLI H\u0130ZMET ANLA\u015eMALARI &ndash; A&Ccedil;IKLAMALAR<\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS_Yorum\/TMSYORUM29.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS&nbsp;YORUM 31&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">HASILAT &ndash; REKLAM H\u0130ZMETLER\u0130&nbsp;\u0130&Ccedil;EREN TAKAS (BARTER) \u0130\u015eLEMLER\u0130<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS_Yorum\/TMSYORUM31.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<tr>\n<td style=\"margin: 0px; padding: 1px; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 504px; font-size: 8.5pt; background-color: transparent; \" width=\"62%\">\n\t\t\t\t<span style=\"color:#003366;\"><span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\">TMS&nbsp;YORUM 32&nbsp;<span style=\"background-color: transparent; line-height: 19.09090805053711px;\">MADD\u0130 OLMAYAN DURAN&nbsp;VARLIKLAR &ndash; \u0130NTERNET S\u0130TES\u0130 MAL\u0130YETLER\u0130<\/span><\/span><\/span><\/span>\n\t\t\t<\/td>\n<td style=\"margin: 0px; padding: 3.75pt 3.75pt 3.75pt 0.75pt; border-width: medium 1pt 1pt medium; border-style: none solid solid none; border-color: rgb(236, 233, 216) rgb(203, 204, 206) rgb(203, 204, 206) rgb(236, 233, 216); width: 171px; text-align: center; font-size: 8.5pt; background-color: transparent; \" width=\"21%\">\n\t\t\t\t<span style=\"font-family:arial,helvetica,sans-serif;\"><span style=\"font-size:9px;\"><a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/TFRS_2013\/TMS_Yorum\/TMSYORUM32.pdf\" style=\"color: rgb(65, 124, 171); text-decoration: none;\" target=\"_blank\"><span style=\"color:#003366;\">(PDF)<\/span><\/a><\/span><\/span>\n\t\t\t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div id=\"bottommodule\">\n\t&nbsp;\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>F\u0130NANSAL RAPORLAMAYA \u0130L\u0130\u015eK\u0130N KAVRAMSAL &Ccedil;ER&Ccedil;EVE (PDF) &nbsp; &nbsp; TFRS 1&nbsp;T&Uuml;RK\u0130YE F\u0130NANSAL RAPORLAMA&nbsp;STANDARTLARININ \u0130LK UYGULAMASI (PDF) TFRS 2&nbsp;H\u0130SSE BAZLI &Ouml;DEMELER (PDF) TFRS 3&nbsp;\u0130\u015eLETME B\u0130RLE\u015eMELER\u0130 (PDF) TFRS 4&nbsp;S\u0130GORTA S&Ouml;ZLE\u015eMELER\u0130 (PDF) TFRS 5&nbsp;SATI\u015e AMA&Ccedil;LI ELDE TUTULAN DURAN VARLIKLAR VE&nbsp;DURDURULAN &nbsp;FAAL\u0130YETLER (PDF) TFRS 6&nbsp;MADEN KAYNAKLARININ&nbsp;ARA\u015eTIRILMASI VE DE\u011eERLEND\u0130R\u0130LMES\u0130 (PDF) TFRS 7&nbsp;F\u0130NANSAL ARA&Ccedil;LAR: A&Ccedil;IKLAMALAR (PDF) TFRS 8&nbsp;FAAL\u0130YET B&Ouml;L&Uuml;MLER\u0130 (PDF) TFRS 9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[24],"tags":[52],"views":1106,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/281"}],"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=281"}],"version-history":[{"count":0,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/281\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}