{"id":4686,"date":"2011-09-24T16:57:20","date_gmt":"2011-09-24T13:57:20","guid":{"rendered":"http:\/\/www.altso.org.tr\/genel\/tfrs-uygulamalari-anlatildi\/"},"modified":"2011-09-24T16:57:20","modified_gmt":"2011-09-24T13:57:20","slug":"tfrs-uygulamalari-anlatildi","status":"publish","type":"post","link":"https:\/\/www.altso.org.tr\/en\/genel\/tfrs-uygulamalari-anlatildi\/","title":{"rendered":"TFRS UYGULAMALARI ANLATILDI"},"content":{"rendered":"

HEDEF T\u00dcM D\u00dcNYADA ORTAK B\u0130R MUHASEBE D\u0130L\u0130 OLU\u015eTURMAK<\/strong> K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler \u0130\u00e7in T\u00fcrkiye Finansal Raporlama Standard\u0131 \u201cKOB\u0130 TFRS Semineri 24 Eyl\u00fcl 2011 g\u00fcn\u00fc\u00a0 ALTSO VE ALSMO i\u015fbirli\u011finde ger\u00e7ekle\u015ftirildi. Seminer ALTSO Web TV\u2019den canl\u0131 olarak yay\u0131nland\u0131.<\/p>\n

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Saat 14:00\u2019da ALTSO Konferans Salonu\u2019nda ba\u015flayan seminere konu\u015fmac\u0131 olarak Ba\u015fken \u00dcniversitesi Muhasebe Y\u00f6netim B\u00f6l\u00fcm Ba\u015fkan\u0131 Prof Dr Nalan Akdo\u011fan kat\u0131ld\u0131. <\/p>\n

Toplant\u0131n\u0131n a\u00e7\u0131l\u0131\u015f konu\u015fmas\u0131n\u0131 yapan Alanya Ticaret ve Sanayi Odas\u0131 Ba\u015fkan\u0131 Kerim Aydo\u011fan, \u00dclkemizde ve b\u00f6lgemizde faaliyet g\u00f6steren i\u015fletmelerin neredeyse % 99,94\u2019\u00fcn\u00fc KOB\u0130 dedi\u011fimiz K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler olu\u015fturdu\u011funa dikkat \u00e7ekerek, K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler \u0130\u00e7in T\u00fcrkiye Finansal Raporlama Standard\u0131 \u201cKOB\u0130 TFRS\u201d seminerinin Alanya i\u00e7in \u00f6nemine dikkat \u00e7ekti. Aydo\u011fan konu\u015fmas\u0131nda; \u201cBilindi\u011fi gibi i\u015f d\u00fcnyas\u0131na bir\u00e7ok de\u011fi\u015fikli\u011fi de beraberinde getiren 6102 Say\u0131l\u0131 T\u00fcrk Ticaret Kanunu 14 \u015eubat 2011 tarihli Resmi Gazetede yay\u0131nlanm\u0131\u015ft\u0131r. Yeni Kanunun \u00f6nemli bir\u00e7ok h\u00fckm\u00fc 1 Temmuz 2012\u2019de; di\u011fer k\u0131s\u0131mlar\u0131 ise 1 Ocak 2013 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.\u00a0 6102 Say\u0131l\u0131 yeni T\u00fcrk Ticaret Kanunu\u2019nun 68. maddesi gere\u011fince 01.01.2013 tarihinden itibaren T\u00fcrkiye\u2019de yer alan t\u00fcm t\u00fczel ve ger\u00e7ek ki\u015filer yasal defterlerini T\u00fcrkiye Finansal Raporlama Standartlar\u0131na g\u00f6re tutacakt\u0131r. Bu bak\u0131mdan Prof Dr Nalan Akdo\u011fan\u2019\u0131n bug\u00fcn verece\u011fi bilgiler \u00f6zellikle muhasebeci ve mali m\u00fc\u015favirlerimiz a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r. Umar\u0131z bu seminer b\u00f6lgemiz ve \u00fclkemiz i\u00e7in hay\u0131rlara vesile olur\u201d dedi. \u201cTFRS\u2019DEN KA\u00c7I\u015e YOK\u201d
<\/strong>Prof Dr Nalan Akdo\u011fan ise, Yeni T\u00fcrk Ticaret Kanunu\u2019nda TFRS\u2019ye s\u0131kl\u0131kla at\u0131fta bulunuldu\u011funu belirterek uygulamadan ka\u00e7man\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131n\u0131n alt\u0131n\u0131 \u00e7izdi. Akdo\u011fan, Kobiler i\u00e7in finansal raporlama standard\u0131n\u0131n, Kobiler taraf\u0131ndan kullan\u0131lmak \u00fczere yay\u0131mlanan standart oldu\u011funu s\u00f6yledi. \u00a0\u201cMuhasebenin \u00fcretti\u011fi bilgilerin g\u00fcvenilir, anla\u015f\u0131labilir, kar\u015f\u0131la\u015ft\u0131r\u0131labilir ve bilgi kullan\u0131c\u0131lar\u0131n\u0131n ihtiyac\u0131na uygun olmas\u0131 g\u00fcn\u00fcm\u00fczde finansal raporlaman\u0131n en \u00f6nemli ko\u015fuludur\u201d diyerek s\u00f6zlerini s\u00fcrd\u00fcren Akdo\u011fan, \u201cGer\u00e7e\u011fe uygun sunum, do\u011fru ve g\u00fcvenilir bilgi \u00fcretmek, \u015feffafl\u0131\u011f\u0131 sa\u011flamak, bilgi kullan\u0131c\u0131s\u0131na ihtiyac\u0131na uygun yeterli bilgiyi vermek d\u00fcnya uygulamalar\u0131nda kar\u015f\u0131la\u015ft\u0131r\u0131labilirli\u011fi sa\u011flamak a\u00e7\u0131s\u0131ndan d\u00fcnyada ortak bir muhasebe dilinin olu\u015fturulmas\u0131, muhasebe d\u00fczenleyici otoritelerin temel hedefi ve amac\u0131 olmu\u015ftur. Yay\u0131mlanan uluslar aras\u0131 finansal raporlama standartlar\u0131n\u0131n b\u00fct\u00fcn d\u00fcnyada ilgi g\u00f6rmesi ve \u00fclke uygulamalar\u0131nda yeknesakl\u0131\u011f\u0131 sa\u011flamas\u0131, bu konuda Kobiler i\u00e7in de \u00f6zel baz\u0131 \u00e7al\u0131\u015fmalar\u0131n yap\u0131lmas\u0131 gereksinimini ortaya \u00e7\u0131kartm\u0131\u015ft\u0131r\u201d dedi. \u201cTam set IAS\/IFRS \u2018ler, k\u00fc\u00e7\u00fck ve orta \u00f6l\u00e7ekli isletmelerin ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamada biraz karma\u015f\u0131k ve zor oldu\u011funu da belirten Prof Dr Nalan Akdo\u011fan, bu nedenle Kobiler i\u00e7in, gereksinimlerine uygun , tam setin genel yap\u0131s\u0131ndan ayr\u0131lmadan onlara \u00f6zg\u00fcn daha basit bir standart yay\u0131mlanmas\u0131 ihtiyac\u0131n\u0131 g\u00fcndeme getirildi\u011fini s\u00f6yledi.\u00a0 ULUSLAR ARASI KOB\u0130 STANDARDINA N\u0130YE GEREK VAR?
<\/strong>Her \u00fclkenin kendisine \u00f6zg\u00fc muhasebe uygulamalar\u0131 varken b\u00fct\u00fcn d\u00fcnyada uygulanacak Kobi standard\u0131na gerek olup olmad\u0131\u011f\u0131 hususundaki\u00a0 bir soruyu akla gelebilece\u011fini s\u00f6yleyen Akdo\u011fan; \u201cAncak uluslar aras\u0131 ticaretin geli\u015fmesi, uluslar aras\u0131 piyasalarda internet ortam\u0131nda yat\u0131r\u0131m yapabilme kolayl\u0131\u011f\u0131,\u00a0 yat\u0131r\u0131mc\u0131lar\u0131n \u00fclkeler aras\u0131nda hareket kolayl\u0131\u011f\u0131 Kobiler i\u00e7in de geli\u015fmelerinde bir f\u0131rsat\u00a0 olmaktad\u0131r. Kobi muhasebe standartlar\u0131; geli\u015fmekte olan \u00fclkelerin KOBI\u2019lerine uluslar aras\u0131 ortamda kendini g\u00f6sterme olana\u011f\u0131 verecek ve KOBI\u2019ler aras\u0131nda e\u015fitlik sa\u011flanacakt\u0131r. Ayn\u0131 \u015fekilde\u00a0 \u0130\u015fletmeler b\u00fcy\u00fcd\u00fc\u011f\u00fcnde ve bu nedenle s\u0131n\u0131f de\u011fi\u015ftirdi\u011finde, tam standart setine ge\u00e7ti\u011finde sorunlar ya\u015fanmayacakt\u0131r. Bu gerek\u00e7eyle 9\u00a0 Temmuz 2009 tarihinde Kobiler i\u00e7in muhasebe standard\u0131 yay\u0131mlanm\u0131\u015f ve y\u00fcr\u00fcrl\u00fck tarihi de\u00a0 \u00fclkelerin haz\u0131r oldu\u011fu d\u00f6nemlerde uygulamaya konulmak \u00fczere \u00fclkelerin tercihlerine b\u0131rak\u0131lm\u0131\u015ft\u0131r. B\u00f6ylece b\u00fct\u00fcn d\u00fcnyada Kobiler de ayni muhasebe standard\u0131n\u0131 uygulayacaklar\u0131ndan d\u00fczenleyecekleri finansal raporlar kar\u015f\u0131la\u015ft\u0131r\u0131labilir olacak bu da g\u00fcven unsurunu art\u0131raca\u011f\u0131ndan\u00a0 d\u00fcnya ticaretinin geli\u015fmesine katk\u0131 verecektir\u201d dedi. ALTSO WEB TV\u2019DEN CANLI YAYINLANDI
<\/strong>\u00d6te yandan s\u00f6z konusu seminer ALTSO Web TV\u2019den (www.alanyaweb.tv<\/a> ) de canl\u0131 olarak yay\u0131nland\u0131. \u00c7e\u015fitli sebeplerle etkinliklere kat\u0131lamayan oda \u00fcyelerinin i\u015f yerlerinden de odada ger\u00e7ekle\u015fen etkinlikleri takip etmelerine olanak sa\u011flayan ALTSO Web TV naklen yay\u0131nlar\u0131n\u0131n d\u0131\u015f\u0131nda \u00f6nemli programlar\u0131 videolar b\u00f6l\u00fcm\u00fcnden de izlenmesine olanak sa\u011fl\u0131yor. S\u00f6z konusu seminere ait video da ALTSO Web TV\u2019den tekrar izleyebilirsiniz. * KOB\u0130’lerde Fianansal Raporlama (TFRS) Semineri –1.B\u00f6l\u00fcm izlemek\u00a0i\u00e7in TIKLAYINIZ..
<\/a>* KOB\u0130’lerde Fianansal Raporlama (TFRS) Semineri –2.B\u00f6l\u00fcm \u0130zlemek \u0130\u00e7in TIKLAYINIZ..<\/a> <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

HEDEF T\u00dcM D\u00dcNYADA ORTAK B\u0130R MUHASEBE D\u0130L\u0130 OLU\u015eTURMAK K\u00fc\u00e7\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler \u0130\u00e7in T\u00fcrkiye Finansal Raporlama Standard\u0131 \u201cKOB\u0130 TFRS Semineri 24 Eyl\u00fcl 2011 g\u00fcn\u00fc\u00a0 ALTSO VE ALSMO i\u015fbirli\u011finde ger\u00e7ekle\u015ftirildi. Seminer ALTSO Web TV\u2019den canl\u0131 olarak yay\u0131nland\u0131.<\/p>\n","protected":false},"author":1,"featured_media":4692,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"gallery","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4686","post","type-post","status-publish","format-gallery","has-post-thumbnail","hentry","category-genel","post_format-post-format-gallery"],"_links":{"self":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/posts\/4686","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/comments?post=4686"}],"version-history":[{"count":0,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/posts\/4686\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/media\/4692"}],"wp:attachment":[{"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/media?parent=4686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/categories?post=4686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.altso.org.tr\/en\/wp-json\/wp\/v2\/tags?post=4686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}