{"id":5103,"date":"2013-03-12T06:44:39","date_gmt":"2013-03-12T06:44:39","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=5103"},"modified":"2013-03-12T06:44:39","modified_gmt":"2013-03-12T06:44:39","slug":"kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-2832013-tarihli-ve-75935942-050-01-04-0105-sayili-karari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/03\/kamu-gozetimi-muhasebe-ve-denetim-standartlari-kurulunun-2832013-tarihli-ve-75935942-050-01-04-0105-sayili-karari\/","title":{"rendered":"Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurulunun 28\/3\/2013 Tarihli ve 75935942-050.01.04-[01\/05] Say\u0131l\u0131 Karar\u0131"},"content":{"rendered":"

\"kamu-gozetim-kgk\"<\/a>Ba\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine \u0130li\u015fkin Bakanlar Kurulu Karar\u0131n\u0131n uygulanmas\u0131na y\u00f6nelik usul ve esaslar\u0131<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

12 Mart 2013 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28585<\/span><\/p>\n

 <\/p>\n

Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/span><\/p>\n

KURUL KARARI<\/b><\/span><\/p>\n

Karar No:\u00a0<\/span><\/strong>75935942-050.01.04 \u2013 [01\/05]<\/span><\/p>\n

Toplant\u0131 Tarihi:\u00a0<\/span><\/strong>28\/2\/2013<\/span><\/p>\n

6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu uyar\u0131nca 23\/1\/2013 tarihli ve 28537 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 2012\/4213 say\u0131l\u0131 \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine ili\u015fkin Bakanlar Kurulu Karar\u0131\u201dn\u0131n 4 \u00fcnc\u00fc maddesinin alt\u0131nc\u0131 f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanan \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine Dair Bakanlar Kurulu Karar\u0131na \u0130li\u015fkin Usul ve Esaslar\u201d\u0131n ekteki \u015fekilde yay\u0131mlanmas\u0131na karar verilmi\u015ftir.\u00a0<\/span><\/p>\n

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

\u00a0<\/span><\/strong><\/p>\n

BA\u011eIMSIZ DENET\u0130ME TAB\u0130 OLACAK \u015e\u0130RKETLER\u0130N BEL\u0130RLENMES\u0130NE DA\u0130R BAKANLAR KURULU KARARINA \u0130L\u0130\u015eK\u0130N USUL VE ESASLAR<\/span><\/strong><\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Ama\u00e7, Kapsam, Dayanak ve Tan\u0131mlar<\/b><\/span><\/p>\n

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

MADDE 1 \u2013<\/span><\/strong>\u00a0(1) Bu Usul ve Esaslar\u0131n amac\u0131, 23\/1\/2013 tarihli ve 28537 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan<\/span>2012\/4213 say\u0131l\u0131 Ba\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine \u0130li\u015fkin Bakanlar Kurulu Karar\u0131n\u0131n<\/span><\/a><\/span>\u00a0uygulanmas\u0131na y\u00f6nelik usul ve esaslar\u0131 d\u00fczenlemektir.<\/span><\/p>\n

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

MADDE 2 \u2013<\/span><\/strong>\u00a0(1) Bu Usul ve Esaslar, 2012\/4213 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 \u00e7er\u00e7evesinde \u015firketlerin ba\u011f\u0131ms\u0131z denetime tabi olmas\u0131na, ba\u011f\u0131ms\u0131z denetimin kapsam\u0131ndan \u00e7\u0131kmas\u0131na ve ilk uygulamaya ili\u015fkin hususlar\u0131 kapsar.<\/span><\/p>\n

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

MADDE 3 \u2013\u00a0<\/span><\/strong>(1) Bu Usul ve Esaslar, 2012\/4213 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n 4 \u00fcnc\u00fc maddesinin alt\u0131nc\u0131 f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

Tan\u0131mlar<\/span><\/strong><\/p>\n

MADDE 4 \u2013<\/span><\/strong>\u00a0(1) Bu Usul ve Esaslardaki terimler 2012\/4213 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131nda yer alan anlamlar\u0131yla kullan\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca, bu Usul ve Esaslar\u0131n uygulanmas\u0131nda;<\/span><\/p>\n

 <\/p>\n

a) Bakanlar Kurulu Karar\u0131: 23\/1\/2013 tarihli ve 28537 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 2012\/4213 say\u0131l\u0131 Ba\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine ili\u015fkin Bakanlar Kurulu Karar\u0131n\u0131,<\/span><\/p>\n

b) Denetim: Ba\u011f\u0131ms\u0131z denetimi,<\/span><\/p>\n

c) Kurum: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunu,<\/span><\/p>\n

\u00e7) T\u00fcrkiye Denetim Standartlar\u0131 (TDS): 26\/9\/2011 tarihli ve\u00a0<\/span>660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname<\/span><\/a><\/span>uyar\u0131nca y\u00fcr\u00fcrl\u00fc\u011fe konulan, bilgi sistemleri denetimi dahil olmak \u00fczere, denetim alan\u0131nda uluslararas\u0131 standartlarla uyumlu e\u011fitim, etik, kalite kontrol ve denetim standartlar\u0131 ile bu alana ili\u015fkin di\u011fer d\u00fczenlemeleri,<\/span><\/p>\n

 <\/p>\n

d) T\u00fcrkiye Muhasebe Standartlar\u0131 (TMS): 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararname uyar\u0131nca Kurul taraf\u0131ndan onaylanarak T\u00fcrkiye Muhasebe Standard\u0131 ve T\u00fcrkiye Finansal Raporlama Standard\u0131 ad\u0131yla yay\u0131mlanan muhasebe standartlar\u0131 ile bu alana ili\u015fkin di\u011fer d\u00fczenlemeleri,<\/span><\/p>\n

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

(2) Ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirak kavramlar\u0131, denetime tabi olunup olunmad\u0131\u011f\u0131n\u0131n belirlenmesinde esas al\u0131nan ve y\u00fcr\u00fcrl\u00fckteki mevzuat uyar\u0131nca haz\u0131rlanm\u0131\u015f finansal tablolardaki anlamlar\u0131yla dikkate al\u0131n\u0131r.<\/span><\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Denetime Tabi Olma<\/b><\/span><\/p>\n

\u00d6l\u00e7\u00fctler<\/span><\/strong><\/p>\n

MADDE 5 \u2013\u00a0<\/span><\/strong>(1) \u015eirketlerin denetime tabi olup olmad\u0131\u011f\u0131n\u0131n belirlenmesinde tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte aktif toplam\u0131na, y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131na ve \u00e7al\u0131\u015fan say\u0131s\u0131na ili\u015fkin genel \u00f6l\u00e7\u00fctler a\u015fa\u011f\u0131daki gibi belirlenmi\u015ftir:<\/span><\/p>\n

Aktif toplam\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 150 milyon TL ve \u00fczeri<\/span><\/p>\n

Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 200 milyon TL ve \u00fczeri<\/span><\/p>\n

\u00c7al\u0131\u015fan say\u0131s\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 : 500 \u00e7al\u0131\u015fan ve \u00fczeri<\/span><\/p>\n

(2) Bakanlar Kurulu Karar\u0131na g\u00f6re \u015firketlerin denetime tabi olmas\u0131 i\u00e7in yukar\u0131da belirtilen \u00fc\u00e7 \u00f6l\u00e7\u00fctten ikisini \u00fcst \u00fcste iki hesap d\u00f6nemi sa\u011flamas\u0131 gerekir. Birbirini takip eden hesap d\u00f6nemlerinde sa\u011flanan iki \u00f6l\u00e7\u00fct\u00fcn ayn\u0131 \u00f6l\u00e7\u00fctler olmas\u0131 \u015fart de\u011fildir. A\u015fa\u011f\u0131daki tabloda \u00f6rnek bir \u015firket i\u00e7in hesap d\u00f6nemleri itibar\u0131yla \u00f6l\u00e7\u00fctlerin sa\u011flanmas\u0131 ve denetime tabi olma durumu g\u00f6sterilmi\u015ftir:<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n
Hesap d\u00f6nemleri<\/span><\/td>\n\n

Bilan\u00e7o aktif toplam\u0131 150 milyon TL veya \u00fczeri midir?<\/span><\/p>\n<\/td>\n

\n

Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 200 milyon TL veya \u00fczeri midir?<\/span><\/p>\n<\/td>\n

\n

\u00c7al\u0131\u015fan say\u0131s\u0131 500 veya \u00fczeri midir?<\/span><\/p>\n<\/td>\n

\n

Kriterlerden en az ikisini sa\u011fl\u0131yor mu?<\/span><\/p>\n<\/td>\n

\n

Denetime tabi midir?<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2011<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Sa\u011flam\u0131yor<\/span><\/p>\n<\/td>\n

\n

Referans y\u0131l<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2012<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Sa\u011fl\u0131yor<\/span><\/p>\n<\/td>\n

\n

Referans y\u0131l<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2013<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Sa\u011fl\u0131yor<\/span><\/p>\n<\/td>\n

\n

Tabi de\u011fildir<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2014*<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Sa\u011flam\u0131yor<\/span><\/p>\n<\/td>\n

\n

Tabidir<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2015<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Sa\u011flam\u0131yor<\/span><\/p>\n<\/td>\n

\n

Tabidir<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2016<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Sa\u011fl\u0131yor<\/span><\/p>\n<\/td>\n

\n

Tabi de\u011fildir<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

a\u015fa\u011f\u0131daki gibi belirlenmi\u015ftir.* \u00a0\u00a0 31\/12\/2014 tarihinde sona eren hesap d\u00f6neminde \u00f6l\u00e7\u00fctlerden en az ikisinin s\u0131n\u0131rlar\u0131n\u0131n y\u00fczde yirmi veya daha fazla alt\u0131nda kal\u0131nmad\u0131\u011f\u0131 varsay\u0131lm\u0131\u015ft\u0131r.<\/span><\/em><\/p>\n

 <\/p>\n

(3) Bakanlar Kurulu Karar\u0131na ekli (II) say\u0131l\u0131 listede belirtilen alanlarda faaliyet g\u00f6steren \u015firketler ayn\u0131 listede yer verilen \u00f6l\u00e7\u00fctler dikkate al\u0131nmak suretiyle denetime tabidir. \u00d6l\u00e7\u00fctlerin s\u00f6z konusu listede belirtilen s\u0131n\u0131rlamalar \u00e7er\u00e7evesinde a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131n belirlenmesinde ikinci f\u0131kradaki usul uygulan\u0131r.<\/span><\/p>\n

 <\/p>\n

(4) Bakanlar Kurulu Karar\u0131na ekli (I) say\u0131l\u0131 listede belirtilen alanlarda faaliyet g\u00f6steren \u015firketler ise herhangi bir \u00f6l\u00e7\u00fct \u015fart\u0131 aranmaks\u0131z\u0131n denetime tabidir.<\/span><\/p>\n

 <\/p>\n

(5) Denetim, \u015firketin konsolide finansal tablolar\u0131n\u0131n yan\u0131nda m\u00fcnferit finansal tablolar\u0131n\u0131 da i\u00e7erir.<\/span><\/p>\n

 <\/p>\n

(6) Bakanlar Kurulu Karar\u0131 uyar\u0131nca denetime tabi olma \u015fartlar\u0131n\u0131 ta\u015f\u0131mayan bir \u015firket, sadece ana ortakl\u0131\u011f\u0131n\u0131n, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n\u0131n veya i\u015ftirakinin Bakanlar Kurulu Karar\u0131 kapsam\u0131nda denetime tabi olmas\u0131 nedeniyle denetime tabi olmaz. Bu durum, topluluk denet\u00e7isinin konsolide finansal tablolar\u0131n denetimine ili\u015fkin 13\/1\/2011 tarihli ve\u00a0<\/span>6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu<\/span><\/a><\/span>\u00a0ve TDS \u00e7er\u00e7evesindeki y\u00fck\u00fcml\u00fcl\u00fcklerini ortadan kald\u0131rmaz.<\/span><\/p>\n

 <\/p>\n

Esas al\u0131nacak finansal tablolar<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 6 \u2013<\/span><\/strong>\u00a0(1) Denetime tabi olunup olunmad\u0131\u011f\u0131n\u0131n belirlenmesinde, \u015firketler ile bu \u015firketlerin ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftiraklerinin aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 hesaplan\u0131rken vergi mevzuat\u0131 \u00e7er\u00e7evesinde kamu idarelerine sunulmak \u00fczere haz\u0131rlanan son iki hesap d\u00f6nemine ili\u015fkin bilan\u00e7o ve gelir tablosu dikkate al\u0131n\u0131r. Denetim kapsam\u0131na girildikten sonra 11 inci madde h\u00fckm\u00fc uygulan\u0131r. Yurtd\u0131\u015f\u0131nda bulunan ba\u011fl\u0131 ortakl\u0131k ve i\u015ftiraklerinin, varsa denetimden ge\u00e7mi\u015f uluslararas\u0131 muhasebe standartlar\u0131na uygun finansal tablolar\u0131, olmamas\u0131 halinde tabi olduklar\u0131 mevzuat uyar\u0131nca haz\u0131rlad\u0131klar\u0131 finansal tablolar\u0131 dikkate al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

Aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n hesaplanmas\u0131<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 7 \u2013\u00a0<\/span><\/strong>(1) Aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n hesab\u0131nda, 6 nc\u0131 maddede belirtilen finansal tablolar \u00e7er\u00e7evesinde, varsa \u015firketin ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n ve i\u015ftiraklerinin aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 da dikkate al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

(2) Ba\u011fl\u0131 ortakl\u0131klar\u0131 veya i\u015ftirakleri bulunan \u015firketlerin aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 tutar\u0131n\u0131n hesab\u0131nda a\u015fa\u011f\u0131daki i\u015flemler yap\u0131l\u0131r:<\/span><\/p>\n

 <\/p>\n

a) Aktif toplam\u0131n\u0131n hesab\u0131nda, \u015firketin kendi aktif toplam\u0131ndan, ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n ve i\u015ftiraklerinin kay\u0131tl\u0131 de\u011ferleri \u00e7\u0131kar\u0131l\u0131r. Bulunan tutara, ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n aktif toplam\u0131n\u0131n tamam\u0131 ve i\u015ftiraklerinin aktif toplam\u0131ndan kendi i\u015ftirak hissesi pay\u0131na d\u00fc\u015fen k\u0131sm\u0131 eklenir.<\/span><\/p>\n

 <\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n hesab\u0131nda, \u015firketin kendi y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131na ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n tamam\u0131, i\u015ftiraklerinin y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131ndan kendi i\u015ftirak hissesi pay\u0131na d\u00fc\u015fen k\u0131sm\u0131 eklenir.<\/span><\/p>\n

 <\/p>\n

c) Grup i\u00e7i i\u015flemlerden do\u011fan varl\u0131k, bor\u00e7, gelir ve giderlerden, ba\u011fl\u0131 ortakl\u0131klarla olanlar\u0131n tamam\u0131, \u015firketin ve ba\u011fl\u0131 ortakl\u0131klar\u0131n do\u011frudan i\u015ftirakleriyle olanlar\u0131n\u0131n ise hisselerine d\u00fc\u015fen pay\u0131 elimine edilir. Grup i\u00e7i i\u015flemlerin k\u0131smen veya tamamen elimine edilmesi ihtiyaridir.<\/span><\/p>\n

 <\/p>\n

(3) \u015eirketlerin ba\u011fl\u0131 ortakl\u0131klar\u0131 arac\u0131l\u0131\u011f\u0131yla dolayl\u0131 olarak sahip olduklar\u0131 ba\u011fl\u0131 ortakl\u0131klar ve i\u015ftirakler de \u015firketin ba\u011fl\u0131 ortakl\u0131\u011f\u0131 ve i\u015ftiraki olarak de\u011ferlendirilir.<\/span><\/p>\n

 <\/p>\n

\u00d6rne\u011fin;<\/b>\u00a0A \u015eirketinin B \u015eirketinde %70, B \u015eirketinin ise C ve D \u015eirketlerinde s\u0131ras\u0131yla %60 ve %15 oranlar\u0131nda oy hakk\u0131na sahip oldu\u011fu durumda, A \u015eirketi aktif toplam\u0131n\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131 hesaplarken, C \u015eirketini ba\u011fl\u0131 ortakl\u0131\u011f\u0131, D \u015eirketini de %15 oran\u0131nda oy hakk\u0131na sahip oldu\u011fu i\u015ftiraki olarak de\u011ferlendirir.<\/span><\/p>\n

 <\/p>\n

(4) \u015eirketlerin veya ba\u011fl\u0131 ortakl\u0131klar\u0131n i\u015ftiraklerinin sahip oldu\u011fu ba\u011fl\u0131 ortakl\u0131klar ve i\u015ftirakler, ilgili i\u015ftirakin finansal tablolar\u0131ndaki de\u011ferleri \u00fczerinden dikkate al\u0131n\u0131r. Bu sebeple, \u015firketin veya ba\u011fl\u0131 ortakl\u0131klar\u0131n i\u015ftiraklerinin ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleri eliminasyon i\u015flemlerine dahil edilmez.<\/span><\/p>\n

 <\/p>\n

\u00d6rne\u011fin;<\/b>\u00a0A \u015eirketinin B \u015eirketinde %40, B \u015eirketinin ise C ve D \u015eirketlerinde s\u0131ras\u0131yla %60 ve %15 oranlar\u0131nda oy hakk\u0131na sahip oldu\u011fu durumda, A \u015eirketi aktif toplam\u0131n\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131 hesaplarken, sadece B \u015eirketini i\u015ftiraki olarak de\u011ferlendirir. C ve D \u015eirketlerinin aktif toplam\u0131n\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131 dikkate almaz. Dolay\u0131s\u0131yla, C ve D \u015eirketlerinin A ve B \u015eirketleriyle ger\u00e7ekle\u015ftirdi\u011fi i\u015flemler eliminasyona dahil edilmez.<\/span><\/p>\n

 <\/p>\n

(5) Aktif toplam\u0131n\u0131n ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n hesab\u0131nda, \u015firketin yurtd\u0131\u015f\u0131ndaki ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n ve i\u015ftiraklerinin aktif toplamlar\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 da dikkate al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

\u00c7al\u0131\u015fan say\u0131s\u0131n\u0131n hesaplanmas\u0131<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 8 \u2013\u00a0<\/span><\/strong>(1) \u015eirketin \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n belirlenmesinde, muhtasar beyannamede bildirilen ayl\u0131k toplam \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n y\u0131ll\u0131k ortalamas\u0131 dikkate al\u0131n\u0131r. S\u00f6z konusu y\u0131ll\u0131k ortalama, aylar itibar\u0131yla ayl\u0131k \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n toplam\u0131n\u0131n on ikiye b\u00f6l\u00fcnmesiyle elde edilir. \u00c7\u0131rakl\u0131k ve mesleki e\u011fitim s\u00f6zle\u015fmesi kapsam\u0131nda \u015firkette mesleki e\u011fitim g\u00f6ren \u00e7\u0131raklar ve staj yapan \u00f6\u011frenciler \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmaz.<\/span><\/p>\n

 <\/p>\n

(2) Ortalama \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n belirlenmesinde, ana ortakl\u0131\u011f\u0131n ve ba\u011fl\u0131 ortakl\u0131klar\u0131n bu maddeye g\u00f6re hesaplanan \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n toplam\u0131 dikkate al\u0131n\u0131r. \u0130\u015ftiraklerin bu maddeye g\u00f6re hesaplanan \u00e7al\u0131\u015fan say\u0131s\u0131 ise \u015firketin i\u015ftirakteki hissesi oran\u0131nda dikkate al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

\u00d6rne\u011fin,<\/b>\u00a0a\u015fa\u011f\u0131da ayl\u0131k \u00e7al\u0131\u015fan say\u0131lar\u0131 belirtilen, ba\u011fl\u0131 ortakl\u0131\u011f\u0131 B \u015eirketi ve %20 i\u015ftiraki C \u015eirketi olan A \u015eirketinin ilgili hesap d\u00f6nemine ili\u015fkin ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 \u015fu \u015fekilde hesaplan\u0131r:<\/span><\/p>\n

 <\/p>\n

\u00d6rne\u011fin,<\/b>\u00a0B \u015eirketi A \u015eirketinin ba\u011fl\u0131 ortakl\u0131\u011f\u0131 olup A \u015eirketinin C \u015eirketinde %20 oran\u0131nda i\u015ftiraki vard\u0131r. S\u00f6z konusu \u015firketlerin ayl\u0131k \u00e7al\u0131\u015fan say\u0131lar\u0131na ili\u015fkin bilgiler a\u015fa\u011f\u0131daki tabloda yer almaktad\u0131r:<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Aylar<\/span><\/strong><\/p>\n<\/td>\n

\n

A \u015eirketi<\/span><\/strong><\/p>\n<\/td>\n

\n

B \u015eirketi<\/span><\/strong><\/p>\n<\/td>\n

\n

C \u015eirketi<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0Ocak<\/span><\/td>\n\n

300<\/span><\/p>\n<\/td>\n

\n

170<\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0\u015eubat<\/span><\/td>\n\n

305<\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n

\n

170<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Mart<\/span><\/td>\n\n

310<\/span><\/p>\n<\/td>\n

\n

185<\/span><\/p>\n<\/td>\n

\n

145<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Nisan<\/span><\/td>\n\n

305<\/span><\/p>\n<\/td>\n

\n

195<\/span><\/p>\n<\/td>\n

\n

150<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0May\u0131s<\/span><\/td>\n\n

300<\/span><\/p>\n<\/td>\n

\n

185<\/span><\/p>\n<\/td>\n

\n

150<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Haziran<\/span><\/td>\n\n

295<\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n

\n

160<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Temmuz<\/span><\/td>\n\n

290<\/span><\/p>\n<\/td>\n

\n

170<\/span><\/p>\n<\/td>\n

\n

160<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0A\u011fustos<\/span><\/td>\n\n

285<\/span><\/p>\n<\/td>\n

\n

135<\/span><\/p>\n<\/td>\n

\n

160<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Eyl\u00fcl<\/span><\/td>\n\n

290<\/span><\/p>\n<\/td>\n

\n

140<\/span><\/p>\n<\/td>\n

\n

170<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Ekim<\/span><\/td>\n\n

310<\/span><\/p>\n<\/td>\n

\n

165<\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Kas\u0131m<\/span><\/td>\n\n

310<\/span><\/p>\n<\/td>\n

\n

165<\/span><\/p>\n<\/td>\n

\n

180<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Aral\u0131k<\/span><\/td>\n\n

300<\/span><\/p>\n<\/td>\n

\n

170<\/span><\/p>\n<\/td>\n

\n

140<\/span><\/p>\n<\/td>\n<\/tr>\n

\u00a0Toplam<\/span><\/strong><\/td>\n\n

3.600<\/span><\/strong><\/p>\n<\/td>\n

\n

2.040<\/span><\/strong><\/p>\n<\/td>\n

\n

1.945<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n

\u00a0Y\u0131ll\u0131k ortalama (Toplam\/12)<\/span><\/strong><\/td>\n\n

300<\/span><\/strong><\/p>\n<\/td>\n

\n

170<\/span><\/strong><\/p>\n<\/td>\n

\n

162,08<\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

Yukar\u0131daki tabloda, \u015firketler itibar\u0131yla y\u0131ll\u0131k \u00e7al\u0131\u015fan say\u0131s\u0131 ve ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 hesaplanm\u0131\u015ft\u0131r. Buna g\u00f6re, A \u015eirketinin y\u0131ll\u0131k ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 hesaplan\u0131rken; A ve B \u015eirketlerinin y\u0131ll\u0131k ortalama \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n tamam\u0131 ile C \u015eirketinin y\u0131ll\u0131k ortalama \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n sadece %20\u2019si toplan\u0131r. Dolay\u0131s\u0131yla, A \u015eirketi i\u00e7in toplam y\u0131ll\u0131k ortalama \u00e7al\u0131\u015fan say\u0131s\u0131 (300 + 170 + (162,08 x %20) = ) 502,42\u2019dir.<\/span><\/p>\n

 <\/p>\n

(3) \u00c7al\u0131\u015fan say\u0131s\u0131n\u0131n hesab\u0131nda, 7 nci madde \u00e7er\u00e7evesinde \u015firketin kendisinin, ba\u011fl\u0131 ortakl\u0131klar\u0131n\u0131n ve i\u015ftiraklerinin yurti\u00e7indeki ve yurtd\u0131\u015f\u0131ndaki \u00e7al\u0131\u015fan say\u0131lar\u0131 da dikkate al\u0131n\u0131r.<\/span><\/p>\n

 <\/p>\n

Birden fazla takvim y\u0131l\u0131na sirayet eden in\u015faat ve onarma i\u015fleri<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 9 \u2013<\/span><\/strong>\u00a0(1) 6 ve 7 nci maddelerde belirtilen hususlara ek olarak, birden fazla takvim y\u0131l\u0131na sirayet eden in\u015faat ve onarma i\u015flerini \u00fcstlenen \u015firketler a\u00e7\u0131s\u0131ndan aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 a\u015fa\u011f\u0131daki gibi tespit edilir:<\/span><\/p>\n

 <\/p>\n

a) Aktif toplam\u0131n\u0131n hesab\u0131nda, Tekd\u00fczen Hesap Plan\u0131nda yer alan \u201c170-177 Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri\u201d hesaplar\u0131 dikkate al\u0131nmaz.<\/span><\/p>\n

 <\/p>\n

b) Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n hesab\u0131nda, Tekd\u00fczen Hesap Plan\u0131nda yer alan \u201c350-358 Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Hakedi\u015f Bedelleri\u201d hesaplar\u0131na sadece ilgili d\u00f6nemde kaydedilen tutarlar y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131na eklenir.<\/span><\/p>\n

 <\/p>\n

c) \u0130\u015fin bitiminde Tekd\u00fczen Hesap Plan\u0131nda yer alan 350-358 nolu hesaplardan ilgili d\u00f6nem gelir tablosuna aktar\u0131lan k\u0131s\u0131mlar y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n hesab\u0131nda dikkate al\u0131nmaz.<\/span><\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/b><\/span><\/p>\n

Denetim Kapsam\u0131ndan \u00c7\u0131kma<\/b><\/span><\/p>\n

Denetimin kapsam\u0131ndan \u00e7\u0131kma<\/span><\/strong><\/p>\n

MADDE 10 \u2013<\/span><\/strong>\u00a0(1) Denetime tabi \u015firketler, tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte 5 inci maddede belirtilen \u00f6l\u00e7\u00fctlerden en az ikisine ait s\u0131n\u0131rlar\u0131n art arda iki hesap d\u00f6neminde alt\u0131nda kalmas\u0131 durumunda, m\u00fcteakip hesap d\u00f6neminden itibaren denetim kapsam\u0131ndan \u00e7\u0131kar. Birbirini takip eden hesap d\u00f6nemlerinde s\u0131n\u0131rlar\u0131n alt\u0131nda kal\u0131nan iki \u00f6l\u00e7\u00fct\u00fcn ayn\u0131 olmas\u0131 \u015fart de\u011fildir. A\u015fa\u011f\u0131daki tabloda \u00f6rnek bir \u015firket i\u00e7in hesap d\u00f6nemleri itibar\u0131yla \u00f6l\u00e7\u00fctlerin sa\u011flanmas\u0131 ve denetime tabi olma durumu g\u00f6sterilmi\u015ftir:<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\n\n\n\n\n\n\n\n\n\n
\n

Hesap d\u00f6nemleri<\/span><\/p>\n<\/td>\n

\n

Bilan\u00e7o aktif toplam\u0131 150 milyon TL veya \u00fczeri midir?<\/span><\/p>\n<\/td>\n

\n

Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131200 milyon TL veya \u00fczeri midir?<\/span><\/p>\n<\/td>\n

\n

\u00c7al\u0131\u015fan say\u0131s\u0131 500 veya \u00fczeri midir?<\/span><\/p>\n<\/td>\n

\n

Kriterlerden en az ikisini sa\u011fl\u0131yor mu?<\/span><\/p>\n<\/td>\n

\n

Denetime tabi midir?<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2011<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Sa\u011fl\u0131yor<\/span><\/p>\n<\/td>\n

\n

Referans y\u0131l<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2012<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Sa\u011fl\u0131yor<\/span><\/p>\n<\/td>\n

\n

Referans y\u0131l<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2013<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Sa\u011fl\u0131yor<\/span><\/p>\n<\/td>\n

\n

Tabidir<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2014*<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Sa\u011flam\u0131yor<\/span><\/p>\n<\/td>\n

\n

Tabidir<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2015<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Sa\u011flam\u0131yor<\/span><\/p>\n<\/td>\n

\n

Tabidir<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

1\/1-31\/12 2016<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Hay\u0131r<\/span><\/p>\n<\/td>\n

\n

Evet<\/span><\/p>\n<\/td>\n

\n

Sa\u011fl\u0131yor<\/span><\/p>\n<\/td>\n

\n

Tabi de\u011fildir<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

* \u00a0\u00a0\u00a0<\/span>31\/12\/2014 tarihinde sona eren hesap d\u00f6neminde \u00f6l\u00e7\u00fctlerden en az ikisinin s\u0131n\u0131rlar\u0131n\u0131n y\u00fczde yirmi veya daha fazla alt\u0131nda kal\u0131nmad\u0131\u011f\u0131 varsay\u0131lm\u0131\u015ft\u0131r.<\/span><\/em><\/p>\n

 <\/p>\n

(2) Denetime tabi \u015firketler, 7 nci madde \u00e7er\u00e7evesinde tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte, bir hesap d\u00f6neminde 5 inci maddede belirtilen \u00f6l\u00e7\u00fctlerden en az ikisinin s\u0131n\u0131rlar\u0131n\u0131n y\u00fczde yirmi veya daha fazla alt\u0131nda kalmas\u0131 durumunda, m\u00fcteakip hesap d\u00f6neminden itibaren denetim kapsam\u0131ndan \u00e7\u0131kar. \u00d6rne\u011fin, 1\/1\/2013-31\/12\/2013 hesap d\u00f6neminde denetime tabi olan bir \u015firketin 31\/12\/2013 tarihinde sona eren hesap d\u00f6neminde aktif toplam\u0131 110 milyon TL, y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 150 milyon TL ve \u00e7al\u0131\u015fan say\u0131s\u0131 550 ki\u015fidir. \u015eirket, s\u00f6z konusu hesap d\u00f6neminde, aktif toplam\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 \u00f6l\u00e7\u00fctlerine ili\u015fkin s\u0131n\u0131rlar\u0131n y\u00fczde yirmiden daha fazla alt\u0131nda kalm\u0131\u015ft\u0131r. Bu nedenle \u015firket, 1\/1\/2014-31\/12\/2014 hesap d\u00f6nemi i\u00e7in denetimin kapsam\u0131ndan \u00e7\u0131kar.<\/span><\/p>\n

 <\/p>\n

(3) Bu madde h\u00fckm\u00fc, denetime tabi \u015firketlerden Bakanlar Kurulu Karar\u0131na ekli (I) say\u0131l\u0131 liste kapsam\u0131nda bulunan \u015firketler a\u00e7\u0131s\u0131ndan uygulanmaz.<\/span><\/p>\n

 <\/p>\n

Esas al\u0131nacak finansal tablolar<\/span><\/strong><\/p>\n

 <\/p>\n

MADDE 11 \u2013<\/span><\/strong>\u00a0(1) Denetime tabi olan \u015firketler, finansal tablolar\u0131n\u0131 6102 say\u0131l\u0131 Kanun ve TMS\u2019ye g\u00f6re haz\u0131rlar. Bu \u015firketler daha sonraki hesap d\u00f6nemlerinde denetim kapsam\u0131nda olup olmad\u0131klar\u0131n\u0131 de\u011ferlendirirken, aktif toplam\u0131n\u0131n ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n hesab\u0131nda 6102 say\u0131l\u0131 Kanun ve TMS\u2019ye g\u00f6re haz\u0131rlad\u0131klar\u0131 finansal tablolar\u0131 dikkate al\u0131r. Bu durumda, ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirak kavramlar\u0131 6102 say\u0131l\u0131 Kanun ve TMS\u2019deki anlamlar\u0131yla dikkate al\u0131n\u0131r. \u00d6l\u00e7\u00fctlerin belirlenmesinde ba\u011fl\u0131 ortakl\u0131klar\u0131n tam konsolidasyon y\u00f6ntemine, i\u015ftiraklerin ise \u00f6zkaynak y\u00f6ntemine g\u00f6re konsolide edildikleri finansal tablolar kullan\u0131l\u0131r. Ortalama \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n hesab\u0131nda 8 inci madde h\u00fck\u00fcmleri uygulan\u0131r.<\/span><\/p>\n

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Denetim kapsam\u0131ndan \u00e7\u0131k\u0131lmas\u0131ndan sonra esas al\u0131nacak finansal tablolar<\/span><\/strong><\/p>\n

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MADDE 12 \u2013<\/span><\/strong>\u00a0(1) Denetime tabi olan bir \u015firketin sonraki hesap d\u00f6nemlerinde denetim kapsam\u0131ndan \u00e7\u0131kmas\u0131 durumunda, s\u00f6z konusu \u015firketin m\u00fcteakip hesap d\u00f6nemlerinde denetime tabi olup olmayaca\u011f\u0131n\u0131n tespitinde 6, 7 ve 9 uncu madde h\u00fck\u00fcmleri uygulan\u0131r.<\/span><\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/b><\/span><\/p>\n

\u00c7e\u015fitli ve Son H\u00fck\u00fcmler<\/b><\/span><\/p>\n

Kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak sunulan finansal tablolar<\/span><\/strong><\/p>\n

MADDE 13 \u2013<\/span><\/strong>\u00a0(1) Denetime tabi olunan hesap d\u00f6nemlerine ili\u015fkin finansal tablolar denetimden ge\u00e7mi\u015f olarak sunulur. Ge\u00e7mi\u015f hesap d\u00f6nemi veya d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131n kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak sunulmas\u0131 esast\u0131r. Ge\u00e7mi\u015f hesap d\u00f6nemlerinde denetime tabi olunmam\u0131\u015f ise, denetimden ge\u00e7mi\u015f finansal tablolarla kar\u015f\u0131la\u015ft\u0131rmal\u0131 olarak sunulan ge\u00e7mi\u015f d\u00f6nem finansal tablolar\u0131n\u0131n denetimden ge\u00e7mi\u015f olmas\u0131 zorunlu de\u011fildir.<\/span><\/p>\n

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GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/span><\/strong>\u00a0(1) Hesap d\u00f6nemi takvim y\u0131l\u0131 olan \u015firketler a\u00e7\u0131s\u0131ndan; 2013 hesap d\u00f6nemi finansal tablolar\u0131n\u0131n denetime tabi olup olmad\u0131\u011f\u0131n\u0131n belirlenmesinde, 1\/1\/2013 tarihinden \u00f6nce sona eren son iki hesap d\u00f6nemine ili\u015fkin bilan\u00e7o (di\u011fer bir ifadeyle, 31\/12\/2011 ve 31\/12\/2012 tarihli) ve gelir tablosu (2011 ve 2012 hesap d\u00f6nemlerine ili\u015fkin) kullan\u0131l\u0131r.<\/span><\/p>\n

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(2) \u00d6zel hesap d\u00f6nemini uygulayan \u015firketler a\u00e7\u0131s\u0131ndan; denetime tabi olunup olunmad\u0131\u011f\u0131n\u0131n belirlenmesinde, 6102 say\u0131l\u0131 Kanunun Ge\u00e7ici 6 nc\u0131 maddesinin ikinci f\u0131kras\u0131 uyar\u0131nca 2012 ve 2013 y\u0131llar\u0131nda sona eren hesap d\u00f6nemlerine ili\u015fkin d\u00f6nem sonu (\u00f6rne\u011fin, 30\/6\/2012 ve 30\/6\/2013 tarihli) finansal tablolar\u0131 kullan\u0131l\u0131r.<\/span><\/p>\n

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Y\u00fcr\u00fcrl\u00fck<\/span><\/strong><\/p>\n

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MADDE 14 \u2013\u00a0<\/span><\/strong>(1) Bu Usul ve Esaslar 1\/1\/2013 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

Y\u00fcr\u00fctme<\/span><\/strong><\/p>\n

MADDE 15 \u2013\u00a0<\/span><\/strong>(1) Bu Usul ve Esaslar h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ba\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine \u0130li\u015fkin Bakanlar Kurulu Karar\u0131n\u0131n uygulanmas\u0131na y\u00f6nelik usul ve esaslar\u0131  <\/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-5103","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5103","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=5103"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5103\/revisions"}],"predecessor-version":[{"id":5104,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/5103\/revisions\/5104"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=5103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=5103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=5103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}