{"id":2793,"date":"2011-10-28T05:28:22","date_gmt":"2011-10-28T05:28:22","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=2793"},"modified":"2011-10-28T05:28:22","modified_gmt":"2011-10-28T05:28:22","slug":"bireysel-finansal-tablolara-iliskin-turkiye-muhasebe-standardi-tms-27-hakkinda-teblig-sira-no214","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2011\/10\/bireysel-finansal-tablolara-iliskin-turkiye-muhasebe-standardi-tms-27-hakkinda-teblig-sira-no214\/","title":{"rendered":"Bireysel Finansal Tablolara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 27) Hakk\u0131nda Tebli\u011f (S\u0131ra No:214)"},"content":{"rendered":"

\"\"<\/a>Bu Tebli<\/span>\u011f<\/span>in amac<\/span>\u0131<\/span>; bu Tebli<\/span>\u011f<\/span>in 1 no<\/span>\u2019<\/span>lu ekinde yer alan <\/span>\u201c<\/span>TMS 27 Bireysel Finansal Tablolar<\/span>\u201d<\/span> (TMS 27) Standard<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f<\/span>e konulmas<\/span>\u0131<\/span>d<\/span>\u0131<\/span>r. <\/span><\/p>\n

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28 Ekim 2011 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28098 <\/span><\/p>\n

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T<\/span>\u00fc<\/span>rkiye Muhasebe Standartlar<\/span>\u0131<\/span> Kurulundan:<\/span><\/p>\n

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B<\/strong><\/span>\u0130<\/strong><\/span>REYSEL F<\/strong><\/span>\u0130<\/strong><\/span>NANSAL TABLOLARA <\/strong><\/span>\u0130<\/strong><\/span>L<\/strong><\/span>\u0130\u015e<\/strong><\/span>K<\/strong><\/span>\u0130<\/strong><\/span>N T<\/strong><\/span>\u00dc<\/strong><\/span>RK<\/strong><\/span>\u0130<\/strong><\/span>YE MUHASEBE <\/strong><\/span><\/p>\n

STANDARDI (TMS 27) HAKKINDA TEBL<\/strong><\/span>\u0130\u011e<\/strong><\/span><\/p>\n

SIRA NO: 214<\/strong><\/span><\/p>\n

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Ama<\/span>\u00e7<\/span><\/strong><\/p>\n

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MADDE 1 <\/span>\u2013<\/span><\/strong> (1) Bu Tebli<\/span>\u011f<\/span>in amac<\/span>\u0131<\/span>; bu Tebli<\/span>\u011f<\/span>in 1 no<\/span>\u2019<\/span>lu ekinde yer alan <\/span>\u201c<\/span>TMS 27 Bireysel Finansal Tablolar<\/span>\u201d<\/span> (TMS 27) Standard<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f<\/span>e konulmas<\/span>\u0131<\/span>d<\/span>\u0131<\/span>r. <\/span><\/p>\n

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Kapsam<\/span><\/strong><\/p>\n

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MADDE 2 <\/span>\u2013<\/span><\/strong> (1) Bu Tebli<\/span>\u011f<\/span>in kapsam<\/span>\u0131<\/span> Ek\/1<\/span>\u2019<\/span>de yer alan TMS 27 metninde belirlenmi<\/span>\u015f<\/span>tir. <\/span><\/p>\n

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Hukuki dayanak<\/span><\/strong><\/p>\n

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MADDE 3 <\/span>\u2013<\/span><\/strong> (1) Bu Tebli<\/span>\u011f<\/span>, 28\/7\/1981 tarihli ve 2499 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Sermaye Piyasas<\/span>\u0131<\/span> Kanununun Ek-1 inci maddesi ile 24\/2\/2004 tarihli ve 2004\/6924 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Bakanlar Kurulu Karar<\/span>\u0131<\/span> ile y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f<\/span>e giren T<\/span>\u00fc<\/span>rkiye Muhasebe Standartlar<\/span>\u0131<\/span> Kurulunun <\/span>\u00c7<\/span>al<\/span>\u0131\u015f<\/span>malar<\/span>\u0131<\/span>na <\/span>\u0130<\/span>li<\/span>\u015f<\/span>kin Usul ve Esaslar Hakk<\/span>\u0131<\/span>nda Y<\/span>\u00f6<\/span>netmeli<\/span>\u011f<\/span>in 9 uncu maddesinin (b) bendine dayan<\/span>\u0131<\/span>larak haz<\/span>\u0131<\/span>rlanm<\/span>\u0131\u015f<\/span>t<\/span>\u0131<\/span>r.<\/span><\/p>\n

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Tan<\/span>\u0131<\/span>mlar<\/span><\/strong><\/p>\n

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MADDE 4 <\/span>\u2013<\/span><\/strong> (1) Bu Tebli<\/span>\u011f<\/span>de ge<\/span>\u00e7<\/span>en;<\/span><\/p>\n

(a) TMSK ve Kurul: T<\/span>\u00fc<\/span>rkiye Muhasebe Standartlar<\/span>\u0131<\/span> Kurulunu,<\/span><\/p>\n

(b) TMS: T<\/span>\u00fc<\/span>rkiye Muhasebe Standartlar<\/span>\u0131<\/span>n<\/span>\u0131<\/span>,<\/span><\/p>\n

(c) TFRS: T<\/span>\u00fc<\/span>rkiye Finansal Raporlama Standartlar<\/span>\u0131<\/span>n<\/span>\u0131<\/span>,<\/span><\/p>\n

(d) Yorum: T<\/span>\u00fc<\/span>rkiye Finansal Raporlama Standartlar<\/span>\u0131<\/span> ile ilgili olarak uygulamaya y<\/span>\u00f6<\/span>n vermek veya standartlara a<\/span>\u00e7\u0131<\/span>kl<\/span>\u0131<\/span>k kazand<\/span>\u0131<\/span>rmak <\/span>\u00fc<\/span>zere Kurul onay<\/span>\u0131<\/span> ile kamuoyuna duyurulan metni,<\/span><\/p>\n

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ifade eder.<\/span><\/p>\n

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Y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc<\/span>kten kald<\/span>\u0131<\/span>r<\/span>\u0131<\/span>lan mevzuat<\/span><\/strong><\/p>\n

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MADDE 5 <\/span>\u2013<\/span><\/strong> (1) Bu Tebli<\/span>\u011f<\/span> ve bu Tebli<\/span>\u011f<\/span>in 1 no<\/span>\u2019<\/span>lu ekinde yer alan TMS 27 Standard<\/span>\u0131<\/span>n<\/span>\u0131<\/span>n uygulanmas<\/span>\u0131<\/span>yla, 13\/8\/2008 tarihli ve 26966 say<\/span>\u0131<\/span>l<\/span>\u0131<\/span> Resm<\/span>\u00ee<\/span> Gazete<\/span>\u2019<\/span>de yay<\/span>\u0131<\/span>mlanan TMS 27 Konsolide ve Bireysel Finansal Tablolara <\/span>\u0130<\/span>li<\/span>\u015f<\/span>kin T<\/span>\u00fc<\/span>rkiye Muhasebe Standard<\/span>\u0131<\/span> (TMS 27) Hakk<\/span>\u0131<\/span>nda Tebli<\/span>\u011f<\/span> ve Tebli<\/span>\u011f<\/span> eki TMS 27 Konsolide ve Bireysel Finansal Tablolar Standard<\/span>\u0131<\/span> y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc<\/span>kten kalkar.<\/span><\/p>\n

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Ge<\/span>\u00e7<\/span>i<\/span>\u015f<\/span> s<\/span>\u00fc<\/span>reci<\/span><\/strong><\/p>\n

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GE<\/span>\u00c7\u0130<\/span>C<\/span>\u0130<\/span> MADDE 1 <\/span>\u2013<\/span><\/strong> (1) <\/span>\u0130<\/span>steyen i<\/span>\u015f<\/span>letmeler bu h<\/span>\u00fc<\/span>k<\/span>\u00fc<\/span>mler <\/span>\u00e7<\/span>er<\/span>\u00e7<\/span>evesinde, bu Tebli<\/span>\u011f<\/span>i ve bu Tebli<\/span>\u011f<\/span>in 1 no<\/span>\u2019<\/span>lu ekinde yer alan <\/span>\u201c<\/span>TMS 27 Bireysel Finansal Tablolar<\/span>\u201d<\/span> Standard<\/span>\u0131<\/span>n<\/span>\u0131<\/span> 1\/1\/2013 tarihi <\/span>\u00f6<\/span>ncesi hesap d<\/span>\u00f6<\/span>nemlerine ili<\/span>\u015f<\/span>kin finansal tablolar<\/span>\u0131<\/span>nda uygulayabilirler. Bu TMS<\/span>\u2019<\/span>nin 1\/1\/2013 <\/span>\u00f6<\/span>ncesi hesap d<\/span>\u00f6<\/span>nemlerine ili<\/span>\u015f<\/span>kin finansal tablolarda uygulanmas<\/span>\u0131<\/span> halinde, bu durum dipnotlarda a<\/span>\u00e7\u0131<\/span>klan<\/span>\u0131<\/span>r ve s<\/span>\u00f6<\/span>z konusu tablolarda TFRS 10, TFRS 11, TFRS 12 ve TMS 28 (2011<\/span>\u2019<\/span>de yay<\/span>\u0131<\/span>mlanan) Standartlar<\/span>\u0131<\/span> da uygulan<\/span>\u0131<\/span>r.<\/span><\/p>\n

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Y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc<\/span>k<\/span><\/strong><\/p>\n

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MADDE 6 <\/span>\u2013<\/span><\/strong> (1) Bu Tebli<\/span>\u011f<\/span> ve bu Tebli<\/span>\u011f<\/span>in 1 no<\/span>\u2019<\/span>lu ekinde yer alan <\/span>\u201c<\/span>TMS 27 Bireysel Finansal Tablolar<\/span>\u201d<\/span> Standard<\/span>\u0131<\/span>, 31\/12\/2012 tarihinden sonra ba<\/span>\u015f<\/span>layan hesap d<\/span>\u00f6<\/span>nemlerinde uygulanmak <\/span>\u00fc<\/span>zere yay<\/span>\u0131<\/span>mland<\/span>\u0131\u011f\u0131<\/span> tarihte y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>rl<\/span>\u00fc\u011f<\/span>e girer. <\/span><\/p>\n

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Y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>tme<\/span><\/strong><\/p>\n

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MADDE 7 <\/span>\u2013<\/span><\/strong> (1) Bu Tebli<\/span>\u011f<\/span> h<\/span>\u00fc<\/span>k<\/span>\u00fc<\/span>mlerini T<\/span>\u00fc<\/span>rkiye Muhasebe Standartlar<\/span>\u0131<\/span> Kurulu y<\/span>\u00fc<\/span>r<\/span>\u00fc<\/span>t<\/span>\u00fc<\/span>r.<\/span><\/p>\n

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Tebli<\/span><\/span>\u011f<\/span><\/span>in eklerini g<\/span><\/span>\u00f6<\/span><\/span>rmek i<\/span><\/span>\u00e7<\/span><\/span>in t<\/span><\/span>\u0131<\/span><\/span>klay<\/span><\/span>\u0131<\/span><\/span>n<\/span><\/span>\u0131<\/span><\/span>z<\/span><\/span><\/a><\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin 1 no\u2019lu ekinde yer alan \u201cTMS 27 Bireysel Finansal Tablolar\u201d (TMS 27) Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/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-2793","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2793","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=2793"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2793\/revisions"}],"predecessor-version":[{"id":2794,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/2793\/revisions\/2794"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=2793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=2793"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=2793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}