{"id":4296,"date":"2018-09-22T14:07:38","date_gmt":"2018-09-22T14:07:38","guid":{"rendered":"http:\/\/www.baduder.org\/tr\/?p=4296"},"modified":"2018-09-22T14:12:05","modified_gmt":"2018-09-22T14:12:05","slug":"turkiye-muhasebe-standartlari-tms-uygulama-kapsamina-iliskin-kurul-karari","status":"publish","type":"post","link":"https:\/\/www.baduder.org\/tr\/turkiye-muhasebe-standartlari-tms-uygulama-kapsamina-iliskin-kurul-karari.html","title":{"rendered":"T\u00fcrkiye Muhasebe Standartlar\u0131 (TMS) Uygulama Kapsam\u0131na \u0130li\u015fkin Kurul Karar\u0131"},"content":{"rendered":"
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T\u00fcrkiye Muhasebe Standartlar\u0131 (TMS) Uygulama Kapsam\u0131na \u0130li\u015fkin Kurul Karar\u0131<\/div>\n
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19 Eyl\u00fcl 2018 Tarihli ve 30540 (As\u0131l) Say\u0131l\u0131 Resm\u00ee Gazete<\/div>\n<\/div>\n
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Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/div>\n
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Ama\u00e7 ve Dayanak<\/div>\n
MADDE 1 – (1) Bu Karar\u0131n amac\u0131; 13\/1\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 88 inci ve Ge\u00e7ici 1 inci maddeleri ile 26\/9\/2011 tarihli ve 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 9 uncu, 26 nc\u0131 ve Ge\u00e7ici 1 inci maddeleri uyar\u0131nca bu kapsamdaki kurum, kurulu\u015f ve i\u015fletmelerin m\u00fcnferit ve konsolide f\u0131nansal tablolar\u0131n\u0131n haz\u0131rlanmas\u0131nda esas al\u0131nacak T\u00fcrkiye Muhasebe Standartlar\u0131n\u0131n belirlenmesidir.<\/div>\n
Tan\u0131mlar<\/div>\n
MADDE 2 – (1) Bu Kararda ge\u00e7en;<\/div>\n
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a) Ba\u011f\u0131ms\u0131z Denetime T\u00e2bi \u0130\u015fletme: 13\/1\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 397 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca Cumhurba\u015fkan\u0131nca belirlenen ba\u011f\u0131ms\u0131z denetime tabi olan i\u015fletmeleri,<\/div>\n
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b) B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 (BOB\u0130 FRS): Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu (Kurum) taraf\u0131ndan yay\u0131mlanan ve ba\u011f\u0131ms\u0131z denetime t\u00e2bi olup T\u00fcrkiye Finansal Raporlama Standartlar\u0131n\u0131 uygulamayan i\u015fletmelerin uygulayacaklar\u0131 finansal raporlama standard\u0131m,<\/div>\n
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c) T\u00fcrkiye Finansal Raporlama Standartlan (TFRS): Kurum taraf\u0131ndan T\u00fcrkiye Muhasebe Standard\u0131, T\u00fcrkiye Finansal Raporlama Standard\u0131, T\u00fcrkiye Muhasebe Standard\u0131 Yorum ve T\u00fcrkiye Finansal Raporlama Standard\u0131 Yorum adlar\u0131yla yay\u0131mlanan standartlan,<\/div>\n
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\u00e7) T\u00fcrkiye Muhasebe Standartlar\u0131 (TMS): Kurum taraf\u0131ndan yay\u0131mlanan T\u00fcrkiye Finansal Raporlama Standartlan ile B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131n\u0131 ve farkl\u0131 i\u015fletme b\u00fcy\u00fckl\u00fckleri, sekt\u00f6rler ve k\u00e2r amac\u0131 g\u00fctmeyen kurulu\u015flar i\u00e7in Kurum taraf\u0131ndan belirlenen standartlar\u0131 ve bunlarla ili\u015fkili di\u011fer d\u00fczenlemeleri<\/div>\n
ifade eder.<\/div>\n
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Karar<\/div>\n
MADDE 3 – (1)<\/div>\n
a) Ekli listedeki kurum, kurulu\u015f ve i\u015fletmelerin m\u00fcnferit ve konsolide finansal tablolanmn haznlanmasmda TFRS Terin uygulanmas\u0131na,<\/div>\n
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b) Ba\u011f\u0131ms\u0131z denetime tabi olup, ekli listede yer almayan kurum, kurulu\u015f ve i\u015fletmelerin m\u00fcnferit ve konsolide finansal tablolar\u0131n\u0131n haz\u0131rlanmas\u0131nda BOB\u0130 FRS\u2019nin uygulanmas\u0131na; ancak s\u00f6z konusu kurum, kurulu\u015f ve i\u015fletmelerin iste\u011fe ba\u011fl\u0131 olarak TFRS\u2019leri uygulayabilece\u011fine,<\/div>\n
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c) Yukar\u0131daki kapsama d\u00e2hil olmayan kurum, kurulu\u015f ve i\u015fletmelere y\u00f6nelik Kurum taraf\u0131ndan hen\u00fcz bir TMS yay\u0131nlanmad\u0131\u011f\u0131ndan bunlar\u0131n m\u00fcnferit ve\/veya konsolide fmansal tablolar\u0131n\u0131n haz\u0131rlanmas\u0131nda y\u00fcr\u00fcrl\u00fckteki mevzuat\u0131n uygulanmas\u0131na; ancak s\u00f6z konusu kurum, kurulu\u015f ve i\u015fletmelerin m\u00fcnferit ve\/veya konsolide fmansal tablolar\u0131n\u0131n haz\u0131rlanmas\u0131nda iste\u011fe ba\u011fl\u0131 olarak TFRS\u2019leri ya da BOB\u00ce FRS\u2019yi uygulayabilece\u011fine,<\/div>\n
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karar verilmi\u015ftir.<\/div>\n
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Y\u00fcr\u00fcrl\u00fck<\/div>\n
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MADDE 4 – (1) 26\/08\/2014 tarihli ve 29100 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 21\/08\/2014 tarihli ve 26 say\u0131l\u0131 TMS Uygulama Kapsam\u0131na \u0130li\u015fkin Kurul Karar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/strong><\/div>\n
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EKL\u0130 L\u0130STE<\/div>\n
1)6\/12\/2012 tarihli ve 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu uyar\u0131nca Sermaye Piyasas\u0131 Kurulunun d\u00fczenleme ve denetimine tabi i\u015fletmelerden;<\/div>\n
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a) Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada ve\/veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6ren anonim \u015firketler,<\/div>\n
b) Yat\u0131r\u0131m kurulu\u015flar\u0131,<\/div>\n
c) Kolektif yat\u0131r\u0131m kurulu\u015flar\u0131,<\/div>\n
d) Portf\u00f6y y\u00f6netim \u015firketleri,<\/div>\n
e) \u0130potek finansman\u0131 kurulu\u015flar\u0131,<\/div>\n
f) Konut finansman\u0131 ve varl\u0131k finansman\u0131 fonlar\u0131,<\/div>\n
g) Varl\u0131k kiralama \u015firketleri,<\/div>\n
h) Merkez\u00ee takas kurulu\u015flar\u0131,<\/div>\n
i) Merkez\u00ee saklama kurulu\u015flar\u0131,<\/div>\n
j) Veri depolama kurulu\u015flar\u0131,<\/div>\n
k) Sermaye piyasas\u0131 ara\u00e7lar\u0131 bir borsada ve\/veya te\u015fkilatlanm\u0131\u015f di\u011fer piyasalarda i\u015flem g\u00f6rmeyen ancak Sermaye Piyasas\u0131 Kanunu kapsam\u0131nda ha\u0130ka a\u00e7\u0131k say\u0131lan \u015firketlerden a\u015fa\u011f\u0131daki \u00fc\u00e7 \u00f6l\u00e7\u00fctten en az ikisini sa\u011flayanlar:<\/div>\n
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– Aktif toplam\u0131 onbe\u015f milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/div>\n
– Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 yirmi milyon ve \u00fcst\u00fc T\u00fcrk Liras\u0131.<\/div>\n
– \u00c7al\u0131\u015fan say\u0131s\u0131 elli ve \u00fcst\u00fc.<\/div>\n
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2)19\/10\/2005 tarihli ve 5411 say\u0131l\u0131 Bankac\u0131l\u0131k Kanunu uyar\u0131nca Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumunun d\u00fczenleme ve denetimine tabi i\u015fletmelerden;<\/div>\n
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a) Bankalar,<\/div>\n
b) Finansal kiralama \u015firketleri, e) Fakt\u00f6ring \u015firketleri,<\/div>\n
d) Finansman \u015firketleri,<\/div>\n
e) Varl\u0131k y\u00f6netim \u015firketleri,<\/div>\n
f) Derecelendirme kurulu\u015flar\u0131,<\/div>\n
g) Finansal holding \u015firketleri,<\/div>\n
h) Finansal holding \u015firketleri \u00fczerinde 5411 say\u0131l\u0131 Kanunda tan\u0131mland\u0131\u011f\u0131 \u015fekliyle nitelikli paya sahip olan \u015firketler.<\/div>\n
i) \u00d6deme kurulu\u015flar\u0131 ve elektronik para kurulu\u015flar\u0131.<\/div>\n
3) 3\/6\/2007 tarihli ve 5684 say\u0131l\u0131 Sigortac\u0131l\u0131k Kanunu ile 28\/3\/2001 tarihli ve 4632 say\u0131l\u0131 Bireysel Emeklilik Tasarruf ve Yat\u0131r\u0131m Sistemi Kanunu kapsam\u0131nda faaliyet g\u00f6stermekte olan sigorta, reas\u00fcrans ve emeklilik \u015firketleri.<\/div>\n
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4) Borsa \u0130stanbul Piyasalar\u0131nda faaliyet g\u00f6stermesine izin verilen; yetkili m\u00fcesseseler, k\u0131ymetli madenler arac\u0131 kurumlan, k\u0131ymetli maden \u00fcretimi veya ticareti ile i\u015ftigal eden anonim \u015firketler.<\/strong><\/div>\n","protected":false},"excerpt":{"rendered":"

T\u00fcrkiye Muhasebe Standartlar\u0131 (TMS) Uygulama Kapsam\u0131na \u0130li\u015fkin Kurul Karar\u0131   19 Eyl\u00fcl 2018 Tarihli ve 30540 (As\u0131l) Say\u0131l\u0131 Resm\u00ee Gazete   Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:   Ama\u00e7 ve Dayanak MADDE 1 – (1) Bu Karar\u0131n amac\u0131; 13\/1\/2011 tarihli ve 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 88 inci ve Ge\u00e7ici 1 inci maddeleri ile 26\/9\/2011 […]<\/p>\n","protected":false},"author":1,"featured_media":4044,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[]},"categories":[1,8],"tags":[],"views":866,"_links":{"self":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4296"}],"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=4296"}],"version-history":[{"count":1,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4296\/revisions"}],"predecessor-version":[{"id":4297,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/posts\/4296\/revisions\/4297"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media\/4044"}],"wp:attachment":[{"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/media?parent=4296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/categories?post=4296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.baduder.org\/tr\/wp-json\/wp\/v2\/tags?post=4296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}