{"id":1487,"date":"2011-01-23T08:14:55","date_gmt":"2011-01-23T08:14:55","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=1487"},"modified":"2011-01-23T08:14:55","modified_gmt":"2011-01-23T08:14:55","slug":"bankalarca-kamuya-aciklanacak-finansal-tablolar-ile-bunlara-iliskin-aciklama-ve-dipnotlar-hakkinda-tebligde-degisiklik-yapilmasina-iliskin-teblig","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2011\/01\/bankalarca-kamuya-aciklanacak-finansal-tablolar-ile-bunlara-iliskin-aciklama-ve-dipnotlar-hakkinda-tebligde-degisiklik-yapilmasina-iliskin-teblig\/","title":{"rendered":"Bankalarca Kamuya A\u00e7\u0131klanacak Finansal Tablolar ile Bunlara \u0130li\u015fkin A\u00e7\u0131klama ve Dipnotlar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f"},"content":{"rendered":"

\"\"<\/a>…<\/span>A\u00e7\u0131klama ve Dipnotlar Hakk\u0131nda Tebli\u011fin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n


\n<\/span><\/p>\n

<\/span><\/p>\n

23 Ocak 2011 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 27824<\/p>\n

Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumundan:<\/p>\n

BANKALARCA KAMUYA A\u00c7IKLANACAK F\u0130NANSAL TABLOLAR \u0130LE<\/strong><\/p>\n

BUNLARA \u0130L\u0130\u015eK\u0130N A\u00c7IKLAMA VE D\u0130PNOTLAR HAKKINDA<\/strong><\/p>\n

TEBL\u0130\u011eDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA \u0130L\u0130\u015eK\u0130N TEBL\u0130\u011e<\/strong><\/p>\n

MADDE 1 \u2013<\/strong> 10\/2\/2007 tarihli ve 26430 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan Bankalarca Kamuya A\u00e7\u0131klanacak Finansal Tablolar ile Bunlara \u0130li\u015fkin A\u00e7\u0131klama ve Dipnotlar Hakk\u0131nda Tebli\u011fin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(1) Naz\u0131m hesaplar ile birlikte bilan\u00e7o (finansal durum tablosu), gelir tablosu (k\u00e2r ve zarar cetveli), \u00f6zkaynaklarda muhasebele\u015ftirilen gelir gider kalemlerine ili\u015fkin tablo (di\u011fer kapsaml\u0131 gelir tablosu), \u00f6zkaynak de\u011fi\u015fim tablosu, nakit ak\u0131\u015f tablosu ile k\u00e2r da\u011f\u0131t\u0131m tablosundan olu\u015fan finansal tablolar, mevduat bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131nca ek-1\u2019de, kat\u0131l\u0131m bankalar\u0131nca ek-2\u2019de, \u201cTFRS 9 Finansal Ara\u00e7lar\u201d Standard\u0131n\u0131 1\/1\/2013 tarihi \u00f6ncesi hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulamak isteyen mevduat bankalar\u0131 ile kalk\u0131nma ve yat\u0131r\u0131m bankalar\u0131nca ek-5 ve ek-1\u2019de, kat\u0131l\u0131m bankalar\u0131nca ek-6 ve ek-2\u2019de yer alan \u015fekil ve i\u00e7erikte haz\u0131rlan\u0131r. TFRS 9 uygulamas\u0131n\u0131 se\u00e7en bankalar taraf\u0131ndan, yeni uygulama ile \u00f6nceki uygulama aras\u0131ndaki farkl\u0131l\u0131klar\u0131n yans\u0131mas\u0131 dipnotlarda a\u00e7\u0131klan\u0131r. T\u00fcrkiye Muhasebe Standartlar\u0131na g\u00f6re olu\u015fturulmas\u0131 gereken a\u00e7\u0131klama ve dipnotlar ilgisine g\u00f6re bankalarca bu Tebli\u011f kapsam\u0131nda belirlenen sistemi bozmadan ilgili b\u00f6l\u00fcm, madde, f\u0131kra, bent ve alt bendi izleyecek \u015fekilde d\u00fczenlenir.\u201d<\/p>\n

MADDE 2 \u2013 <\/strong>Bu Tebli\u011f 31\/12\/2010 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 3 \u2013 <\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n\n\n\n\n\n\n\n\n\n
Y\u00f6netmeli\u011fin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete\u2019nin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
10\/2\/2007<\/td>\n26430<\/td>\n<\/tr>\n
Y\u00f6netmelikte De\u011fi\u015fiklik Yapan Y\u00f6netmeliklerin Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazete\u2019nin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
1-<\/td>\n22\/9\/2007<\/td>\n26651<\/td>\n<\/tr>\n
2-<\/td>\n2\/4\/2009<\/td>\n27188<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ekleri i\u00e7in t\u0131klay\u0131n\u0131z<\/span><\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

…A\u00e7\u0131klama ve Dipnotlar Hakk\u0131nda Tebli\u011fin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/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-1487","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1487","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=1487"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1487\/revisions"}],"predecessor-version":[{"id":1488,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/1487\/revisions\/1488"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=1487"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=1487"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=1487"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}