{"id":6275,"date":"2013-12-10T07:11:06","date_gmt":"2013-12-10T07:11:06","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=6275"},"modified":"2013-12-10T07:11:06","modified_gmt":"2013-12-10T07:11:06","slug":"finansal-tablolarin-bagimsiz-denetiminde-ilgili-mevzuatin-dikkate-alinmasi-bds-250-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-7","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2013\/12\/finansal-tablolarin-bagimsiz-denetiminde-ilgili-mevzuatin-dikkate-alinmasi-bds-250-hakkinda-teblig-turkiye-denetim-standartlari-tebligi-no-7\/","title":{"rendered":"Finansal Tablolar\u0131n Ba\u011f\u0131ms\u0131z Denetiminde \u0130lgili Mevzuat\u0131n Dikkate Al\u0131nmas\u0131 (BDS 250) Hakk\u0131nda Tebli\u011f T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No: 7"},"content":{"rendered":"

\"kamu-gozetim-kgk\"<\/a>Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Finansal Tablolar\u0131n Ba\u011f\u0131ms\u0131z Denetiminde \u0130lgili Mevzuat\u0131n Dikkate Al\u0131nmas\u0131<\/span><\/p>\n

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<\/p>\n

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10 Aral\u0131k 2013 Tarihli Resmi Gazete<\/span><\/p>\n

Say\u0131: 28847<\/span><\/p>\n

 <\/p>\n

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

F\u0130NANSAL TABLOLARIN BA\u011eIMSIZ DENET\u0130M\u0130NDE \u0130LG\u0130L\u0130 MEVZUATIN D\u0130KKATE ALINMASI (BDS 250) HAKKINDA TEBL\u0130\u011e T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130 NO: 7<\/b><\/span><\/p>\n

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

MADDE 1 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Finansal Tablolar\u0131n Ba\u011f\u0131ms\u0131z Denetiminde \u0130lgili Mevzuat\u0131n Dikkate Al\u0131nmas\u0131 Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/span><\/p>\n

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

MADDE 2 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 250 metninde belirlenmi\u015ftir.<\/span><\/p>\n

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

MADDE 3 \u2013\u00a0<\/span><\/strong>(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve <\/span>660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin<\/span><\/a><\/span> 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/span><\/p>\n

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

MADDE 4 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/span><\/p>\n

a) Ba\u015fkan: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131n\u0131,<\/span><\/p>\n

b) Denet\u00e7i: Ba\u011f\u0131ms\u0131z denet\u00e7iyi,<\/span><\/p>\n

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

\u00e7) Kurum: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunu,<\/span><\/p>\n

ifade\u00a0eder.<\/span><\/p>\n

Ge\u00e7i\u015f h\u00fck\u00fcmleri<\/span><\/strong><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011fin yay\u0131m\u0131 tarihine kadar 660 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin ge\u00e7ici 1 inci maddesine g\u00f6re mevcut mevzuat h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclen ba\u011f\u0131ms\u0131z denetim faaliyetleri, bu Tebli\u011f h\u00fck\u00fcmleri \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclm\u00fc\u015f kabul edilir.<\/span><\/p>\n

 <\/p>\n

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

 <\/p>\n

MADDE 5 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011f\u00a01\/1\/2013\u00a0tarihinde ve sonras\u0131nda ba\u015flayacak hesap d\u00f6nemlerinden itibaren uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/span><\/p>\n

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

MADDE 6 \u2013<\/span><\/strong>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/span><\/p>\n

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

Ekleri i\u00e7in t\u0131klay\u0131n\u0131z<\/span><\/span><\/a><\/strong><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Finansal Tablolar\u0131n Ba\u011f\u0131ms\u0131z Denetiminde \u0130lgili Mevzuat\u0131n Dikkate Al\u0131nmas\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-6275","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6275","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=6275"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6275\/revisions"}],"predecessor-version":[{"id":6276,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/6275\/revisions\/6276"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=6275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=6275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=6275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}