{"id":19401,"date":"2026-01-02T12:30:17","date_gmt":"2026-01-02T12:30:17","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19401"},"modified":"2026-01-02T12:30:17","modified_gmt":"2026-01-02T12:30:17","slug":"2025-yili-faaliyet-donemine-iliskin-surdurulebilirlik-raporlarinin-hazirlanmasinda-uygulanacak-muafiyetler","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2026\/01\/2025-yili-faaliyet-donemine-iliskin-surdurulebilirlik-raporlarinin-hazirlanmasinda-uygulanacak-muafiyetler\/","title":{"rendered":"2025 Y\u0131l\u0131 Faaliyet D\u00f6nemine \u0130li\u015fkin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n Haz\u0131rlanmas\u0131nda Uygulanacak Muafiyetler"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4557\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Mevzuat\u0131n Ad\u0131: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulunun 25\/12\/2025 Tarihli ve 75935942-050.01.04-[01\/38488] Say\u0131l\u0131 Karar\u0131 Kamu G\u00f6zeti..<\/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>2025 Y\u0131l\u0131 Faaliyet D\u00f6nemine \u0130li\u015fkin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n Haz\u0131rlanmas\u0131nda Uygulanacak Muafiyetler<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-30T00:26:18+03:00\">30 Aral\u0131k 2025 <\/time><\/div>\n<div class=\"entry-content\">\n<p><em><strong>Mevzuat\u0131n Ad\u0131<\/strong>: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulunun 25\/12\/2025 Tarihli ve 75935942-050.01.04-[01\/38488] Say\u0131l\u0131 Karar\u0131<\/em><\/p>\n<p>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n<p>KURUL KARARI<\/p>\n<p>Karar No: 75935942-050.01.04-[01\/38488]<\/p>\n<p>Karar Tarihi: 25\/12\/2025<\/p>\n<p><strong>Konu:<\/strong>\u00a02024 Y\u0131l\u0131 Raporlama D\u00f6neminde \u0130lk Kez TSRS\u2019lere Uygun Olarak S\u00fcrd\u00fcr\u00fclebilirlik Raporlamas\u0131 Yapan \u0130\u015fletmelerin, 2025 Y\u0131l\u0131 Faaliyet D\u00f6nemine \u0130li\u015fkin S\u00fcrd\u00fcr\u00fclebilirlik Raporlar\u0131n\u0131n Haz\u0131rlanmas\u0131nda Uygulanacak Muafiyetler<\/p>\n<p>29 Aral\u0131k 2023 tarihli ve 32414 (1.M) say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 21632 say\u0131l\u0131 Kurul Karar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2024\/05\/31\/turkiye-surdurulebilirlik-raporlama-standartlari-tsrs\/\">T\u00fcrkiye S\u00fcrd\u00fcr\u00fclebilirlik Raporlama Standartlar\u0131 (TSRS)<\/a><\/strong>, 1\/1\/2024 tarihinde veya sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde uygulanmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>TSRS 1 S\u00fcrd\u00fcr\u00fclebilirlikle \u0130lgili Finansal Bilgilerin A\u00e7\u0131klanmas\u0131na \u0130li\u015fkin Genel H\u00fck\u00fcmler Standard\u0131n\u0131n E4, E5 ve E6 (b) paragraflar\u0131ndaki ilk y\u0131ll\u0131k raporlama d\u00f6nemine ili\u015fkin ge\u00e7i\u015f muafiyetlerinin, 2024 y\u0131l\u0131 raporlama d\u00f6neminde ilk kez TSRS\u2019lere uygun olarak s\u00fcrd\u00fcr\u00fclebilirlik raporlamas\u0131 yapan i\u015fletmeler i\u00e7in bir y\u0131l s\u00fcreyle uzat\u0131lmas\u0131na,<\/p>\n<p>oy birli\u011fiyle karar verilmi\u015ftir.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mevzuat\u0131n Ad\u0131: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulunun 25\/12\/2025 Tarihli ve 75935942-050.01.04-[01\/38488] Say\u0131l\u0131 Karar\u0131 Kamu G\u00f6zeti.. &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-19401","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19401","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=19401"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19401\/revisions"}],"predecessor-version":[{"id":19402,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19401\/revisions\/19402"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}