{"id":13927,"date":"2019-11-27T06:55:12","date_gmt":"2019-11-27T06:55:12","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=13927"},"modified":"2019-11-27T06:55:12","modified_gmt":"2019-11-27T06:55:12","slug":"finansal-kiralama-faktoring-ve-finansman-sirketlerinin-muhasebe-uygulamalari-ile-finansal-tablolari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-9","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2019\/11\/finansal-kiralama-faktoring-ve-finansman-sirketlerinin-muhasebe-uygulamalari-ile-finansal-tablolari-hakkinda-yonetmelikte-degisiklik-yapilmasina-dair-yonetmelik-9\/","title":{"rendered":"Finansal Kiralama, Faktoring ve Finansman \u015eirketlerinin Muhasebe Uygulamalar\u0131 ile Finansal Tablolar\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/2010\/07\/bankalarin-likidite-yeterliliginin-olculmesine-ve-degerlendirilmesine-iliskin-yonetmelikte-degisiklik-yapilmasina-iliskin-yonetmelik\/bddk\/\" rel=\"attachment wp-att-578\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-578\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/07\/bddk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Finansal Kiralama Finansal Tablolar\u0131 De\u011fi\u015fiklik 27 Kas\u0131m 2019 Tarihli Resmi Gazete Say\u0131: 30961 Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumundan: MADDE 1 \u2013&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center;\"><strong>Finansal Kiralama, Faktoring ve Finansman \u015eirketlerinin Muhasebe Uygulamalar\u0131 ile Finansal Tablolar\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2019-11-27T06:36:50+03:00\">27 Kas\u0131m 2019 <\/time><\/div>\n<div class=\"entry-content\">\n<p><strong>Finansal Kiralama Finansal Tablolar\u0131 De\u011fi\u015fiklik<\/strong><\/p>\n<p>27 Kas\u0131m 2019 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 30961<\/p>\n<p><strong>Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumundan:<\/strong><\/p>\n<p><strong>MADDE 1 \u2013<\/strong>\u00a024\/12\/2013\u00a0tarihli ve 28861 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Finansal Kiralama,\u00a0Faktoring\u00a0ve Finansman \u015eirketlerinin Muhasebe Uygulamalar\u0131 ile Finansal Tablolar\u0131 Hakk\u0131nda Y\u00f6netmeli\u011fe ba\u015fl\u0131\u011f\u0131yla birlikte a\u015fa\u011f\u0131daki 4\/A maddesi eklenmi\u015ftir.<\/p>\n<p>\u201c<strong>Kay\u0131ttan d\u00fc\u015fme<\/strong><\/p>\n<p><strong>MADDE 4\/A \u2013<\/strong>\u00a0(1) Bu Y\u00f6netmeli\u011fin 6\u00a0nc\u0131\u00a0maddesi uyar\u0131nca \u201cZarar Niteli\u011findeki Alacaklar\u201d hesab\u0131nda izlenen ve bor\u00e7lunun temerr\u00fcd\u00fc nedeniyle \u00f6m\u00fcr boyu beklenen kredi zarar\u0131 kar\u015f\u0131l\u0131\u011f\u0131 veya \u00f6zel kar\u015f\u0131l\u0131k ayr\u0131lan alacaklar\u0131n geri kazan\u0131lmas\u0131na ili\u015fkin makul beklentiler bulunmayan k\u0131sm\u0131, bu alacaklar\u0131n \u201cZarar Niteli\u011findeki Alacaklar\u201d hesab\u0131na aktar\u0131lmalar\u0131n\u0131 takip eden ilk raporlama d\u00f6neminden (ara d\u00f6nem veya\u00a0y\u0131l sonu\u00a0raporlama d\u00f6nemi) itibaren TFRS 9 kapsam\u0131nda kay\u0131tlardan d\u00fc\u015f\u00fclebilir.<\/p>\n<p>(2) Tahsil imk\u00e2n\u0131 kalmayan alacaklar\u0131n bu maddenin birinci f\u0131kras\u0131 kapsam\u0131nda kay\u0131tlardan d\u00fc\u015f\u00fclmesi bir muhasebe uygulamas\u0131d\u0131r ve alacak hakk\u0131ndan vazge\u00e7ilmesi sonucunu do\u011furmaz.<\/p>\n<p>(3) Alacaklar\u0131n geri kazan\u0131lmas\u0131na ili\u015fkin makul beklentilerin bulunmad\u0131\u011f\u0131na ili\u015fkin olarak \u015firket\u00e7e belirlenen g\u00f6stergeler ve kay\u0131ttan d\u00fc\u015f\u00fclm\u00fc\u015f olmakla birlikte takibi yap\u0131lan alacaklara ili\u015fkin politikalar da d\u00e2hil olmak \u00fczere kay\u0131ttan d\u00fc\u015fme politikas\u0131, TFRS 9 kapsam\u0131nda d\u00f6nem i\u00e7erisinde kay\u0131ttan d\u00fc\u015f\u00fclen tutarlar ve bunun takibe d\u00f6n\u00fc\u015f\u00fcm oran\u0131na olan etkisi finansal tablolar\u0131n dipnotlar\u0131nda a\u00e7\u0131klan\u0131r.\u201d<\/p>\n<p><strong>MADDE 2 \u2013\u00a0<\/strong>Bu Y\u00f6netmelik\u00a019\/7\/2019\u00a0tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 3 \u2013\u00a0<\/strong>Bu Y\u00f6netmelik h\u00fck\u00fcmlerini Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<div class=\"mom-e3lanat-wrap  \">\n<div class=\"mom-e3lanat \">\n<div class=\"mom-e3lanat-inner\">\n<div class=\"mom-e3lan\" data-id=\"72847\">\u00a0<\/div>\n<\/div>\n<\/div>\n<\/div>\n<table width=\"0\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"567\">\n<p><strong>Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete\u2019nin<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"285\"><strong>Tarihi<\/strong><\/td>\n<td width=\"282\">\n<p><strong>Say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"285\">24\/12\/2013<\/td>\n<td width=\"282\">28861<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"567\">\n<p><strong>Y\u00f6netmelikte De\u011fi\u015fiklik Yapan Y\u00f6netmeliklerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete\u2019nin<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"285\"><strong>Tarihi<\/strong><\/td>\n<td width=\"282\">\n<p><strong>Say\u0131s\u0131<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">1-<\/td>\n<td width=\"253\">7\/2\/2014<\/td>\n<td width=\"282\">28906<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">2-<\/td>\n<td width=\"253\">26\/6\/2015<\/td>\n<td width=\"282\">29398<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">3-<\/td>\n<td width=\"253\">8\/1\/2016<\/td>\n<td width=\"282\">29587<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">4-<\/td>\n<td width=\"253\">27\/9\/2016<\/td>\n<td width=\"282\">29840<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">5-<\/td>\n<td width=\"253\">14\/12\/2016<\/td>\n<td width=\"282\">29918<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">6-<\/td>\n<td width=\"253\">17\/8\/2017<\/td>\n<td width=\"282\">30157<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">7-<\/td>\n<td width=\"253\">21\/10\/2017<\/td>\n<td width=\"282\">30217<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">8-<\/td>\n<td width=\"253\">2\/5\/2018<\/td>\n<td width=\"282\">30409<\/td>\n<\/tr>\n<tr>\n<td width=\"32\">9-<\/td>\n<td width=\"253\">1\/2\/2019<\/td>\n<td width=\"282\">30673<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Finansal Kiralama Finansal Tablolar\u0131 De\u011fi\u015fiklik 27 Kas\u0131m 2019 Tarihli Resmi Gazete Say\u0131: 30961 Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumundan: MADDE 1 \u2013&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-13927","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13927","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=13927"}],"version-history":[{"count":2,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13927\/revisions"}],"predecessor-version":[{"id":13929,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/13927\/revisions\/13929"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=13927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=13927"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=13927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}