{"id":18416,"date":"2024-02-26T06:53:51","date_gmt":"2024-02-26T06:53:51","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=18416"},"modified":"2024-02-26T06:53:51","modified_gmt":"2024-02-26T06:53:51","slug":"kooperatiflerin-denetimi-ve-tabi-olacaklari-finansal-raporlama-cercevesinin-belirlenmesi","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2024\/02\/kooperatiflerin-denetimi-ve-tabi-olacaklari-finansal-raporlama-cercevesinin-belirlenmesi\/","title":{"rendered":"Kooperatiflerin Denetimi ve Tabi Olacaklar\u0131 Finansal Raporlama \u00c7er\u00e7evesinin Belirlenmesi"},"content":{"rendered":"

\"\"<\/a>Kooperatiflerin Denetimi ve Tabi Olacaklar\u0131 Finansal Raporlama \u00c7er\u00e7evesinin Belirlenmesi Bilindi\u011fi \u00fczere, 26\/10\/2021 tarih ve 31640 say\u0131l\u0131 Resm\u00ee Gazet…<\/p>\n

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Kooperatiflerin Denetimi ve Tabi Olacaklar\u0131 Finansal Raporlama \u00c7er\u00e7evesinin Belirlenmesi<\/strong><\/p>\n

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Tarih:\u00a0
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Kooperatiflerin Denetimi ve Tabi Olacaklar\u0131 Finansal Raporlama \u00c7er\u00e7evesinin Belirlenmesi<\/h4>\n

Bilindi\u011fi \u00fczere, 26\/10\/2021 tarih ve 31640 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan\u00a07339 say\u0131l\u0131 \u201cKooperatifler Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Kanun<\/a>\u201dla\u00a01163 say\u0131l\u0131 \u201cKooperatifler Kanunu<\/a>\u201dnun (Kanun) 69\u2019uncu maddesine \u201cd\u0131\u015f denetim\u201d ba\u015fl\u0131\u011f\u0131 alt\u0131nda yeni h\u00fck\u00fcmler eklenerek belirli k\u0131staslar\u0131 sa\u011flayan kooperatif ve \u00fcst kurulu\u015flar\u0131 i\u00e7in d\u0131\u015f denetim yapt\u0131rma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir. \u0130lgili Kanunu\u2019nun 65\u2019inci maddesine dayan\u0131larak Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan \u201cKooperatif ve \u00dcst Kurulu\u015flar\u0131n\u0131n Denetimine Dair Y\u00f6netmelik<\/a>\u201d (Y\u00f6netmelik), 01\/02\/2022 tarihli ve 31737 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve Y\u00f6netmelik\u2019te belirlenen \u015fartlar\u0131 sa\u011flayan kooperatiflerin d\u0131\u015f denetime, ilgili Bakanl\u0131k\u00e7a d\u0131\u015f denetimle yetkilendirilen birlik ve merkez birliklerinin ise\u00a06102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu<\/a>\u2019nun (TTK) ilgili h\u00fck\u00fcmlerine g\u00f6re ba\u011f\u0131ms\u0131z denetime tabi olaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/p>\n

Di\u011fer taraftan,\u00a0K\u00fc\u00e7\u00fck ve Mikro \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 (K\u00dcM\u0130 FRS)<\/a>, Resm\u00ee Gazete\u2019de yay\u0131mlanarak 1\/1\/2023 tarihi ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde uygulanmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, kapsam itibar\u0131yla TTK\u2019ya g\u00f6re ba\u011f\u0131ms\u0131z denetime tabi olmay\u0131p, di\u011fer ilgili mevzuat uyar\u0131nca yapt\u0131r\u0131lacak ba\u011f\u0131ms\u0131z denetimlerde, ger\u00e7ek ve t\u00fczel ki\u015fi tacirlerin finansal tablolar\u0131nda uygulayacaklar\u0131 bir finansal raporlama \u00e7er\u00e7evesidir. \u00d6te yandan s\u00f6z konusu \u015firketler haz\u0131rlayacaklar\u0131 finansal tablolarda K\u00dcM\u0130 FRS yerine, TFRS veya BOB\u0130 FRS uygulamay\u0131 tercih edebileceklerdir.<\/p>\n

\u0130lgili Kanun ve Y\u00f6netmelik kapsam\u0131nda d\u0131\u015f denetime tabi olan kooperatifler ile d\u0131\u015f denetimle yetkilendirilen birlik ve merkez birliklerinin finansal tablolar\u0131n\u0131 hangi finansal raporlama \u00e7er\u00e7evesine g\u00f6re haz\u0131rlayacaklar\u0131 konusunda ya\u015fanan teredd\u00fctleri gidermek amac\u0131yla bu duyuru haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

1. \u0130LG\u0130L\u0130 MEVZUAT<\/strong><\/p>\n

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2. DE\u011eERLEND\u0130RME<\/strong><\/p>\n

Yukar\u0131daki mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde konuyla ilgili olarak a\u015fa\u011f\u0131daki de\u011ferlendirmeler yap\u0131lm\u0131\u015ft\u0131r:<\/p>\n

1. Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7al\u0131\u015fma konusu, ortak say\u0131s\u0131 ve ciro gibi k\u0131staslar dikkate al\u0131narak belirlenen kooperatif ve \u00fcst kurulu\u015flar\u0131 d\u0131\u015f denetime tabidir.<\/p>\n

2. K\u00dcM\u0130 FRS, TTK\u2019ya g\u00f6re ba\u011f\u0131ms\u0131z denetime tabi olmay\u0131p, di\u011fer ilgili mevzuat uyar\u0131nca yapt\u0131r\u0131lacak ba\u011f\u0131ms\u0131z denetimlerde, ger\u00e7ek ve t\u00fczel ki\u015fi tacirlerin finansal tablolar\u0131nda uygulayacaklar\u0131 bir finansal raporlama \u00e7er\u00e7evesidir.<\/p>\n

3. Mevzuat kapsam\u0131nda d\u0131\u015f denetim kavram\u0131n\u0131n ba\u011f\u0131ms\u0131z denetimden farkl\u0131 bir kavram olarak ele al\u0131nmas\u0131 nedeniyle d\u0131\u015f denetime tabi kooperatif ve \u00fcst kurulu\u015flar\u0131 taraf\u0131ndan finansal tablolar\u0131n haz\u0131rlanmas\u0131nda tabi olduklar\u0131 mevzuat\u0131n uygulanmas\u0131 ve enflasyon d\u00fczeltmelerinin ilgili mevzuata g\u00f6re yap\u0131lmas\u0131 gerekir. Bununla birlikte, d\u0131\u015f denetime tabi kooperatif ve \u00fcst kurulu\u015flar taraf\u0131ndan TTK uyar\u0131nca haz\u0131rlanan finansal tablolarda, iste\u011fe ba\u011fl\u0131 olarak K\u00dcM\u0130 FRS uygulanabilir.<\/p>\n

4. \u0130lgili Bakanl\u0131k\u00e7a d\u0131\u015f denetimle yetkilendirilen birlik ve merkez birlikleri, Kooperatifler Kanunu (ilgili mevzuat) uyar\u0131nca ba\u011f\u0131ms\u0131z denetime tabidir ve bu nedenle finansal tablolar\u0131n\u0131n haz\u0131rlanmas\u0131nda K\u00dcM\u0130 FRS\u2019nin uygulanmas\u0131 ve K\u00dcM\u0130 FRS\u2019nin 5.4 il\u00e2 22.3 paragraflar\u0131 uyar\u0131nca da enflasyon d\u00fczeltmelerinin yap\u0131lmas\u0131 gerekir.<\/p>\n

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5. \u0130lgili Bakanl\u0131k\u00e7a d\u0131\u015f denetimle yetkilendirilen birlik ve merkez birliklerinin haz\u0131rlayacaklar\u0131 finansal tablolarda K\u00dcM\u0130 FRS yerine TFRS veya BOB\u0130 FRS\u2019yi uygulamay\u0131 tercih edebilecekleri ve enflasyon d\u00fczeltmelerinin de tercih edilen Standarda uygun olarak yap\u0131lmas\u0131 gerekti\u011fi de\u011ferlendirilmektedir.<\/div>\n

<\/ins><\/div>\n

Kamuoyuna sayg\u0131yla duyurulur.<\/p>\n

EK:\u00a0<\/strong>KOOPERAT\u0130FLER\u0130N DENET\u0130M\u0130 VE TAB\u0130 OLACAKLARI F\u0130NANSAL RAPORLAMA \u00c7ER\u00c7EVES\u0130N\u0130N BEL\u0130RLENMES\u0130NE \u0130L\u0130\u015eK\u0130N KARAR A\u011eACI<\/p>\n

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1 TTK\u2019n\u0131n 124 \u00fcnc\u00fc maddesi uyar\u0131nca ticaret \u015firketleri. kollektif, komandit, anonim, limited ve kooperatif \u015firketlerden olu\u015fmaktad\u0131r.<\/em><\/p>\n

2 Kooperatif ve \u00dcst Kurulu\u015flar\u0131n\u0131n Denetimine Dair Y\u00f6netmelik\u2019in 4\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (\u011f) bendi uyar\u0131nca faal kooperatifler. 1163 say\u0131l\u0131 Kooperatifler Kanununun 81\u2019\u0131nci maddesine g\u00f6re da\u011f\u0131lmayan kooperatif ve \u00fcst kurulu\u015flar\u0131n\u0131 ifade etmektedir.<\/em><\/p>\n<\/div>\n

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Kooperatiflerin Denetimi ve Tabi Olacaklar\u0131 Finansal Raporlama \u00c7er\u00e7evesinin Belirlenmesi Bilindi\u011fi \u00fczere, 26\/10\/2021 tarih ve 31640 say\u0131l\u0131 Resm\u00ee Gazet…  <\/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-18416","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=18416"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18416\/revisions"}],"predecessor-version":[{"id":18417,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/18416\/revisions\/18417"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=18416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=18416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=18416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}