{"id":502,"date":"2010-07-03T06:49:38","date_gmt":"2010-07-03T06:49:38","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=502"},"modified":"2010-07-03T06:49:38","modified_gmt":"2010-07-03T06:49:38","slug":"finansal-araclar-aciklamalara-iliskin-turkiye-finansal-raporlama-standardi-tfrs-7-hakkinda-tebligde-degisiklik-yapilmasina-iliskin-teblig-sira-no196","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2010\/07\/finansal-araclar-aciklamalara-iliskin-turkiye-finansal-raporlama-standardi-tfrs-7-hakkinda-tebligde-degisiklik-yapilmasina-iliskin-teblig-sira-no196\/","title":{"rendered":"Finansal Ara\u00e7lar: A\u00e7\u0131klamalara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 7) Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f (S\u0131ra No:196)"},"content":{"rendered":"

\"\"<\/a>“TFRS 7 Finansal Ara\u00e7lar: A\u00e7\u0131klamalar” Standard\u0131n\u0131n 44G Paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

<\/p>\n

03 Temmuz 2010 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 27630<\/span><\/p>\n

T\u00fcrkiye Muhasebe Standartlar\u0131 Kurulundan:<\/span><\/p>\n

Finansal Ara\u00e7lar: A\u00e7\u0131klamalara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 7) Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f (S\u0131ra No:196)<\/strong><\/span><\/p>\n

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

MADDE 1 \u2013<\/span><\/strong> <\/span>30\/1\/2007<\/span> tarih ve 26419 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 42 S\u0131ra <\/span>no\u2019lu<\/span> Finansal Ara\u00e7lar: A\u00e7\u0131klamalara \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 (TFRS 7) Hakk\u0131nda Tebli\u011fin ekinde yer alan “TFRS 7 Finansal Ara\u00e7lar: A\u00e7\u0131klamalar” Standard\u0131n\u0131n 44G Paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n

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

\u201c44G. Bu Standard\u0131n 27, 39 ve B11 Paragraflar\u0131nda yap\u0131lan de\u011fi\u015fiklikler ile 27A, 27B, B10A ve B11A-B11F Paragraflar\u0131 <\/span>31\/12\/2008<\/span> tarihinden sonra ba\u015flayan hesap d\u00f6nemlerinde uygulan\u0131r. S\u00f6z konusu Paragraflar uyar\u0131nca \u00f6ng\u00f6r\u00fclen a\u00e7\u0131klamalar\u0131n:<\/span><\/p>\n

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

(a) <\/span>31\/12\/2009\u2019dan<\/span> \u00f6nce sona eren kar\u015f\u0131la\u015ft\u0131rmal\u0131 bir y\u0131ll\u0131k d\u00f6nemde sunulan bir finansal durum tablosunu i\u00e7eren y\u0131ll\u0131k veya ara d\u00f6nem i\u00e7in veya<\/span><\/p>\n

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

(b) <\/span>31\/12\/2009\u2019dan<\/span> \u00f6nceki kar\u015f\u0131la\u015ft\u0131r\u0131labilir en erken d\u00f6nemin ba\u015f\u0131na ait herhangi bir finansal durum tablosu i\u00e7in <\/span><\/p>\n


\nsunulmas\u0131 gerekli de\u011fildir. <\/span><\/p>\n

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

Erken uygulamaya izin verilmektedir. Bu durumda, an\u0131lan husus dipnotlarda a\u00e7\u0131klan\u0131r.<\/span>*<\/span>\u201d<\/span><\/p>\n

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

MADDE 2 \u2013 <\/span><\/strong>Bu Tebli\u011f <\/span>31\/12\/2008<\/span> tarihinden sonra ba\u015flayan hesap d\u00f6nemleri i\u00e7in ge\u00e7erli olmak \u00fczere, yay\u0131mland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girer. \u0130steyen i\u015fletmeler, bu Tebli\u011fi <\/span>1\/1\/2009<\/span> tarihi \u00f6ncesinde ba\u015flayan hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulayabilirler. Bu durumda, an\u0131lan husus dipnotlarda a\u00e7\u0131klan\u0131r.<\/span><\/p>\n

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

MADDE 3 \u2013 <\/span><\/strong>Bu Tebli\u011f h\u00fck\u00fcmlerini T\u00fcrkiye Muhasebe Standartlar\u0131 Kurulu y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n

\u00ad\u00ad\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014\u2014<\/span><\/p>\n

*<\/span> <\/span>44G Paragraf\u0131 Haziran 2010\u2019da TFRS 1\u2019de yap\u0131lan de\u011fi\u015fiklik sonucunda, TFRS 7\u2019de May\u0131s 2009\u2019da yap\u0131lan de\u011fi\u015fiklik ile ortaya konan sonu\u00e7lara ve ama\u00e7lanan ge\u00e7i\u015fe a\u00e7\u0131kl\u0131k getirmek amac\u0131yla de\u011fi\u015ftirilmi\u015ftir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

“TFRS 7 Finansal Ara\u00e7lar: A\u00e7\u0131klamalar” Standard\u0131n\u0131n 44G Paragraf\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-502","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/502","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=502"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/502\/revisions"}],"predecessor-version":[{"id":504,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/502\/revisions\/504"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}