{"id":3786,"date":"2017-07-31T22:18:27","date_gmt":"2017-07-31T22:18:27","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=3786"},"modified":"2017-07-31T22:18:27","modified_gmt":"2017-07-31T22:18:27","slug":"buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardi-resmi-gazetede-yayimlandi","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/buyuk-ve-orta-boy-isletmeler-icin-finansal-raporlama-standardi-resmi-gazetede-yayimlandi.html","title":{"rendered":"B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 Resmi Gazetede Yay\u0131mland\u0131"},"content":{"rendered":"<p><strong>(B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in<\/strong><\/p>\n<p><strong>Finansal Raporlama Standard\u0131 Yay\u0131mlanm\u0131\u015ft\u0131r.)<\/strong><\/p>\n<p>\u201cB\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 Hakk\u0131nda Tebli\u011f\u201d ve eki \u201c<strong>B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131<\/strong>\u201d 29 Temmuz 2017 tarihli ve 30138 Say\u0131l\u0131 M\u00fckerrer Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler i\u00e7in Finansal Raporlama Standard\u0131<\/strong>&nbsp;(BOB\u0130 FRS), ba\u011f\u0131ms\u0131z denetime t\u00e2bi olup T\u00fcrkiye Finansal Raporlama Standartlar\u0131n\u0131 (TFRS) uygulamayan i\u015fletmelerin uygulayacaklar\u0131 finansal raporlama \u00e7er\u00e7evesidir. BOB\u0130 FRS\u2019nin amac\u0131&nbsp;<strong>ger\u00e7e\u011fe uygun, finansal bilgi ihtiyac\u0131na uygun ve kar\u015f\u0131la\u015ft\u0131r\u0131labilir<\/strong>&nbsp;finansal tablolar d\u00fczenlenmesini sa\u011flamakt\u0131r.<\/p>\n<p>6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun (TTK) 88\u2019inci ve Ge\u00e7ici 1\u2019inci maddeleri uyar\u0131nca t\u00e2bi olduklar\u0131 kanunlar gere\u011fi defter tutmakla y\u00fck\u00fcml\u00fc olan ger\u00e7ek veya t\u00fczel ki\u015fi tacirlerin, m\u00fcnferit veya konsolide finansal tablolar\u0131n\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan yay\u0131mlanan T\u00fcrkiye Muhasebe Standartlar\u0131na (TMS) uygun olarak haz\u0131rlamalar\u0131 gerekti\u011fi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ayr\u0131ca ayn\u0131 maddelerde Kurumumuz de\u011fi\u015fik i\u015fletme b\u00fcy\u00fckl\u00fckleri ve sekt\u00f6rler i\u00e7in \u00f6zel standartlar koymaya ve d\u00fczenlemeler yapmaya yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n<p>S\u00f6z konusu maddeler uyar\u0131nca Kurumumuz 2013 y\u0131l\u0131 hesap d\u00f6nemine ili\u015fkin olarak; ba\u011f\u0131ms\u0131z denetime t\u00e2bi olan i\u015fletmelerin m\u00fcnferit ve konsolide finansal tablolar\u0131nda TFRS uygulamalar\u0131n\u0131 \u00f6ng\u00f6rm\u00fc\u015ft\u00fcr. Ancak TFRS uygulama kapsam\u0131n\u0131n ba\u011f\u0131ms\u0131z denetim kapsam\u0131yla ayn\u0131 olarak belirlenmesinin, sonraki y\u0131llarda ba\u011f\u0131ms\u0131z denetim kapsam\u0131n\u0131n geni\u015fletilmesiyle belirli b\u00fcy\u00fckl\u00fc\u011f\u00fcn alt\u0131ndaki \u00e7ok say\u0131da i\u015fletmeyi daha karma\u015f\u0131k bir standart seti olan TFRS\u2019yi uygulamak zorunda b\u0131rakaca\u011f\u0131 ve bunun da s\u00f6zkonusu i\u015fletmelere ilave maliyet y\u00fckleyece\u011fi de\u011ferlendirilmi\u015ftir. Di\u011fer taraftan, Avrupa Birli\u011fi (AB) \u00fclkeleri ve di\u011fer geli\u015fmi\u015f \u00fclke uygulamalar\u0131na bak\u0131ld\u0131\u011f\u0131nda Uluslararas\u0131 Finansal Raporlama Standartlar\u0131 (UFRS) uygulama kapsam\u0131n\u0131n sadece borsada i\u015flem g\u00f6ren i\u015fletmelerle s\u0131n\u0131rland\u0131r\u0131ld\u0131\u011f\u0131 ve borsada i\u015flem g\u00f6rmeyen farkl\u0131 b\u00fcy\u00fckl\u00fckteki i\u015fletmeler i\u00e7in UFRS\u2019lere k\u0131yasla uygulanmas\u0131 daha az maliyetli ve daha basit olan finansal raporlama \u00e7er\u00e7eveleri olu\u015fturuldu\u011fu g\u00f6r\u00fclmektedir.<\/p>\n<p>Bahsedilen bu nedenlerle, Kurumumuz da 2014 y\u0131l\u0131nda TFRS uygulama kapsam\u0131n\u0131 ba\u011f\u0131ms\u0131z denetim kapsam\u0131ndan ayr\u0131\u015ft\u0131rarak di\u011fer \u00fclke uygulamalar\u0131 gibi TFRS uygulama kapsam\u0131n\u0131 genel olarak kamu yarar\u0131n\u0131 ilgilendiren kurulu\u015flarla (KAY\u0130K) s\u0131n\u0131rland\u0131rm\u0131\u015ft\u0131r. Bunun yan\u0131 s\u0131ra, KAY\u0130K\u2019ler d\u0131\u015f\u0131nda kalan i\u015fletmelerin de iste\u011fe ba\u011fl\u0131 olarak TFRS uygulamalar\u0131na izin verilmi\u015ftir. TFRS uygulamayan i\u015fletmelerin ise Kurumumuz taraf\u0131ndan bir belirleme yap\u0131l\u0131ncaya kadar y\u00fcr\u00fcrl\u00fckteki mevzuat\u0131 uygulamalar\u0131na karar verilmi\u015ftir. Bu \u00e7er\u00e7evede TFRS uygulamayan i\u015fletmelerin uygulayacaklar\u0131 ge\u00e7erli finansal raporlama \u00e7er\u00e7evesi, Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ilki 26\/12\/1992 tarih, 21447 (M) say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan Muhasebe Sistemi Uygulama Genel Tebli\u011fleri (MSUGT) olarak belirlenmi\u015ftir.<\/p>\n<p>Vergi Usul Kanununa dayan\u0131larak \u00e7\u0131kar\u0131lan MSUGT\u2019larda \u00f6ncelikli amac\u0131n, mali tablolar\u0131n m\u00fckelleflerin vergi kar\u015f\u0131s\u0131ndaki durumunun g\u00f6sterilmesi olmas\u0131 sebebiyle finansal tablolar\u0131n ger\u00e7e\u011fe uygun, ihtiyaca uygun ve kar\u015f\u0131la\u015ft\u0131r\u0131labilir bilgi sa\u011flama amac\u0131ndan uzakla\u015ft\u0131\u011f\u0131 g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu sebeple Kurumumuz taraf\u0131ndan kapsaml\u0131 bir d\u00fczenleme yap\u0131l\u0131ncaya kadar s\u00f6z konusu eksikliklerin giderilebilmesi amac\u0131yla ba\u011f\u0131ms\u0131z denetime t\u00e2bi olup TFRS uygulamayan i\u015fletmelerin finansal tablolar\u0131n\u0131n haz\u0131rlanmas\u0131nda MSUGT\u2019lara ek olarak uygulanmak \u00fczere 29\/12\/2014 tarihli ve 41 say\u0131l\u0131 Kurul Karar\u0131yla \u201c<em>TMS\u2019leri Uygulamayan \u015eirketlerin Finansal Tablolar\u0131n\u0131n Haz\u0131rlanmas\u0131nda Uygulanacak \u0130lave Hususlar<\/em>\u201d yay\u0131mlanm\u0131\u015ft\u0131r. Bu d\u00fczenlemeyle MSUGT\u2019larda yer almayan veya ihtiyari b\u0131rak\u0131lan hususlarla ilgili temel kurallar (amortisman ve k\u0131dem tazminat\u0131 kar\u015f\u0131l\u0131\u011f\u0131 ay\u0131lmas\u0131n\u0131n zorunlu hale gelmesi gibi) getirilmesi ama\u00e7lanm\u0131\u015ft\u0131r.<\/p>\n<p>BOB\u0130 FRS, ba\u011f\u0131ms\u0131z denetime tabi olup TFRS uygulamayan i\u015fletmelerde MSUGT ve \u0130lave Hususlar\u2019\u0131n yerini alacakt\u0131r. Di\u011fer bir ifadeyle, ba\u011f\u0131ms\u0131z denetime tabi olup TFRS uygulamayan \u015firketlerin TTK uyar\u0131nca genel kurullar\u0131na sunulacak finansal tablolar\u0131n\u0131n haz\u0131rlanmas\u0131nda esas al\u0131nacak finansal raporlama \u00e7er\u00e7evesi BOB\u0130 FRS olacakt\u0131r. Ayr\u0131ca, BOB\u0130 FRS\u2019nin genel olarak KAY\u0130K\u2019ler d\u0131\u015f\u0131ndaki ba\u011f\u0131ms\u0131z denetime t\u00e2bi t\u00fcm \u015firketlerin ba\u011f\u0131ms\u0131z denetimlerinde k\u0131stas olu\u015fturacak olmas\u0131 sebebiyle uluslararas\u0131 standartlarda bir finansal raporlama ve ba\u011f\u0131ms\u0131z denetimin sa\u011flanmas\u0131 a\u00e7\u0131s\u0131ndan \u00fclkemiz ad\u0131na \u00f6nemli bir ad\u0131m olacakt\u0131r.<\/p>\n<p>BOB\u0130 FRS, 1\/1\/2018 tarihi ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde uygulanmak \u00fczere, yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>Kurumumuz verilerine g\u00f6re, 2016 y\u0131l\u0131nda ba\u011f\u0131ms\u0131z denetim s\u00f6zle\u015fmesi imzalayan 6.250 \u015firket bulunmaktad\u0131r. Bu \u015firketlerden KAY\u0130K tan\u0131m\u0131n\u0131 kar\u015f\u0131layan 1.550 \u015firket TFRS uygulamakta olup, kalan 4.700 \u015firket 1\/1\/2018\u2019den itibaren BOB\u0130 FRS\u2019yi uygulayacakt\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>BOB\u0130 FRS\u2019nin Genel \u00d6zellikleri<\/strong><\/p>\n<p>BOB\u0130 FRS\u2019nin genel \u00f6zelliklerini a\u015fa\u011f\u0131daki \u015fekilde \u00f6zetlemek m\u00fcmk\u00fcnd\u00fcr:<\/p>\n<ul>\n<li>27 b\u00f6l\u00fcmden olu\u015fmaktad\u0131r. \u0130\u015fletmelerin genel olarak kar\u015f\u0131la\u015fabilece\u011fi t\u00fcm muhasebe i\u015flemlerine ili\u015fkin muhasebe esaslar\u0131n\u0131 belirlemektedir. Bu y\u00f6n\u00fcyle ba\u015fka bir standart setine ihtiya\u00e7 duyulmadan finansal tablolar\u0131n haz\u0131rlanmas\u0131na imk\u00e2n vermektedir.<\/li>\n<li>Kabul edilebilir bir finansal raporlama \u00e7er\u00e7evesinin gerektirdi\u011fi t\u00fcm \u00f6zellikleri ta\u015f\u0131maktad\u0131r.<\/li>\n<li>Uluslararas\u0131 muhasebe ve finansal raporlama uygulamalar\u0131yla ve AB d\u00fczenlemeleriyle uyumludur.<\/li>\n<li>AB Muhasebe Direktifindeki \u201c\u00f6nce k\u00fc\u00e7\u00fckleri d\u00fc\u015f\u00fcn\u201d yakla\u015f\u0131m\u0131na da uygun olarak, orta b\u00fcy\u00fckl\u00fckteki i\u015fletmeler i\u00e7in genel olarak maliyet esasl\u0131 bir finansal raporlama \u00f6ng\u00f6r\u00fclm\u00fc\u015f; b\u00fcy\u00fck i\u015fletmelere y\u00f6nelik ise il\u00e2ve y\u00fck\u00fcml\u00fcl\u00fckler getirilmi\u015ftir.<\/li>\n<li>Ekinde m\u00fcnferit ve konsolide finansal tablo \u00f6rneklerine yer verilmi\u015ftir.<\/li>\n<li>Ekinde ayr\u0131ca Terimler S\u00f6zl\u00fc\u011f\u00fcne yer verilmi\u015ftir.<\/li>\n<li>Konular sade ve anla\u015f\u0131labilir bir dille kaleme al\u0131nm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>24 \u0130lde 25 Tan\u0131t\u0131m Toplant\u0131s\u0131 Yap\u0131lacakt\u0131r.<\/strong><\/p>\n<p>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu yetkilileri ve uzmanlar\u0131 taraf\u0131ndan, i\u015f hacmi itibar\u0131yla b\u00fcy\u00fck ve orta boy i\u015fletmelerin daha fazla bulundu\u011fu 24 ilde 25 toplant\u0131 (\u0130stanbul\u2019da iki toplant\u0131) d\u00fczenlenerek BOB\u0130 FRS\u2019nin tan\u0131t\u0131m\u0131n\u0131 yapacakt\u0131r. Bu iller ile toplant\u0131 tarihleri \u00f6n\u00fcm\u00fczdeki g\u00fcnlerde Kamu G\u00f6zetimi Kurumunun internet sitesinde (<strong>kgk.gov.tr<\/strong>) a\u00e7\u0131klanacakt\u0131r.<\/p>\n<p>Kamuoyuna sayg\u0131yla duyurulur.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkanl\u0131\u011f\u0131<\/strong><\/p>\n<p><strong><a href=\"http:\/\/www.resmigazete.gov.tr\/eskiler\/2017\/07\/20170729M1-1.htm\" target=\"_blank\" rel=\"noopener\">Resmi Gazete \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n<p><strong><a href=\"http:\/\/www.kgk.gov.tr\/Portalv2Uploads\/files\/PDF%20linkleri\/BOB%C4%B0%20FRS.pdf\" target=\"_blank\" rel=\"noopener\">BOB\u0130 FRS(pdf) \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 Yay\u0131mlanm\u0131\u015ft\u0131r.) \u201cB\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 Hakk\u0131nda Tebli\u011f\u201d ve eki \u201cB\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131\u201d 29 Temmuz 2017 tarihli ve 30138 Say\u0131l\u0131 M\u00fckerrer Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler i\u00e7in Finansal Raporlama Standard\u0131&nbsp;(BOB\u0130 FRS), ba\u011f\u0131ms\u0131z denetime [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2528,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":1110,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3786"}],"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=3786"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3786\/revisions"}],"predecessor-version":[{"id":3787,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/3786\/revisions\/3787"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/2528"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=3786"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=3786"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=3786"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}