{"id":14556,"date":"2023-12-28T20:52:52","date_gmt":"2023-12-28T20:52:52","guid":{"rendered":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2023\/12\/28\/spk-enflasyon-muhasebesi-uygulamasina-iliskin-duyuru-yapti\/"},"modified":"2023-12-28T20:52:52","modified_gmt":"2023-12-28T20:52:52","slug":"spk-enflasyon-muhasebesi-uygulamasina-iliskin-duyuru-yapti","status":"publish","type":"post","link":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/2023\/12\/28\/spk-enflasyon-muhasebesi-uygulamasina-iliskin-duyuru-yapti\/","title":{"rendered":"SPK enflasyon muhasebesi uygulamas\u0131na ili\u015fkin duyuru yapt\u0131!"},"content":{"rendered":"

Sermaye Piyasas\u0131 Kurulu (SPK) 28 Aral\u0131k 2023 tarihinde 2023-81 numaral\u0131 b\u00fcltenini yay\u0131nlad\u0131. Son b\u00fcltende enflasyon muhasebesi uygulamas\u0131na ili\u015fkin duyuru yap\u0131ld\u0131. <\/p>\n

\"SPK<\/figure>\n

Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan 23.11.2023 tarihinde yap\u0131lan duyuruda; T\u00fcrkiye Finansal Raporlama Standartlar\u0131\u2019n\u0131 uygulayan i\u015fletmelerin 31.12.2023 tarihinde veya sonras\u0131nda sona eren y\u0131ll\u0131k raporlama d\u00f6nemine ait finansal tablolar\u0131n\u0131n, T\u00fcrkiye Muhasebe Standard\u0131 29 \u201cY\u00fcksek Enflasyonlu Ekonomilerde Finansal Raporlama\u201dda (TMS 29) yer alan ilgili muhasebe ilkelerine uygun olarak enflasyon etkisine g\u00f6re d\u00fczeltilerek sunulmas\u0131 gerekti\u011fi ile kendi
alanlar\u0131nda d\u00fczenleme ve denetleme yapmakla yetkili olan kurum ya da kurulu\u015flar\u0131n TMS 29 h\u00fck\u00fcmlerinin uygulanmas\u0131na y\u00f6nelik olarak farkl\u0131 ge\u00e7i\u015f tarihleri belirleyebilece\u011fi hususlar\u0131 kamuya ilan edilmi\u015ftir.
Bu kapsamda;
a) T\u00fcrkiye Muhasebe\/Finansal Raporlama Standartlar\u0131n\u0131 uygulayan Kurulumuz finansal raporlama d\u00fczenlemelerine tabi ihra\u00e7\u00e7\u0131lar ile sermaye piyasas\u0131 kurumlar\u0131n\u0131n, 31.12.2023 tarihi itibariyle sona eren hesap d\u00f6nemlerine ait y\u0131ll\u0131k finansal raporlar\u0131ndan ba\u015flamak \u00fczere TMS 29 h\u00fck\u00fcmlerini uygulamak suretiyle enflasyon muhasebesi uygulamas\u0131na,
b) \u00d6zel hesap d\u00f6nemi bulunan sermaye piyasas\u0131 kurumlar\u0131 ile ihra\u00e7\u00e7\u0131lar\u0131n, 31.12.2023 tarihinden sonra sona erecek ilk hesap d\u00f6nemine ait y\u0131ll\u0131k finansal raporlar\u0131ndan ba\u015flamak \u00fczere TMS 29 h\u00fck\u00fcmlerini uygulamak suretiyle enflasyon muhasebesi
uygulamas\u0131na,
c) II-14.1 \u201cSermaye Piyasas\u0131nda Finansal Raporlamaya \u0130li\u015fkin Esaslar Tebli\u011fi\u201d ve II.14.2 \u201cYat\u0131r\u0131m Fonlar\u0131n\u0131n Finansal Raporlama Esaslar\u0131na \u0130li\u015fkin Tebli\u011fi\u201dnde belirlenen bildirim s\u00fcrelerine, TMS 29\u2019un ilk kez uygulanaca\u011f\u0131 y\u0131ll\u0131k finansal raporlar i\u00e7in 10 hafta, 31.03.2024 ile 30.06.2024 tarihli ve \u00f6zel hesap d\u00f6nemine sahip olanlar\u0131n enflasyon muhasebesi uygulanacak ilk y\u0131ll\u0131k finansal raporlar\u0131n\u0131 takiben haz\u0131rlanacak ilk iki ara d\u00f6nem finansal raporlar\u0131 i\u00e7in 6 hafta ilave edilmesine
karar verilmi\u015ftir.<\/p>\n

\"|<\/figure>\n

Borsa ve halka arzlar ile ilgili geli\u015fmeleri en h\u0131zl\u0131 \u015fekilde \u00f6\u011frenmek ve Rotaborsa telegram hesab\u0131n\u0131 takip etmek i\u00e7in t\u0131klay\u0131n\u0131z.<\/mark><\/mark><\/strong><\/a><\/p>\n

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<\/div>\n<\/div>\n
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Sermaye Piyasas\u0131 Kurulu ceza ya\u011fd\u0131rd\u0131! 3 \u015firkete para cezas\u0131!<\/a><\/p><\/blockquote>\n<\/div>\n<\/figure>\n

\n
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Kontrolmatik\u2019ten (KONTR) bedelli ve bedelsiz sermaye art\u0131r\u0131m\u0131 karar\u0131!<\/a><\/p><\/blockquote>\n<\/div>\n<\/figure>\n

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Yabanc\u0131dan borsada dev hisse al\u0131\u015f\u0131!<\/a><\/p><\/blockquote>\n<\/div>\n<\/figure>\n

\u0130\u015f ili\u015fkisi a\u00e7\u0131klayan \u015firketler<\/strong><\/p>\n

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Bug\u00fcn tam 12 \u015firket yeni i\u015f ili\u015fkisi a\u00e7\u0131klad\u0131!<\/a><\/p><\/blockquote>\n<\/div>\n<\/figure>\n

Para giri\u015fi olan hisseler<\/strong><\/p>\n

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G\u00fcbreta\u015f, Aselsan, THY! \u0130\u015fte borsada para giri\u015fi olan hisseler<\/a><\/p><\/blockquote>\n<\/div>\n<\/figure>\n

Para \u00e7\u0131k\u0131\u015f\u0131 olan hisseler<\/strong><\/p>\n

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TAB G\u0131da, MIATK, Sasa Polyester! \u0130\u015fte borsada para \u00e7\u0131k\u0131\u015f\u0131 olan hisseler<\/a><\/p><\/blockquote>\n<\/div>\n<\/figure>\n

Kontrolmatik bor\u00e7lanma a\u00e7\u0131klamas\u0131<\/strong><\/p>\n

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Kontrolmatik\u2019ten (KONTR) dev bor\u00e7lanma karar\u0131!<\/a><\/p><\/blockquote>\n<\/div>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"

Sermaye Piyasas\u0131 Kurulu (SPK) 28 Aral\u0131k 2023 tarihinde 2023-81 numaral\u0131 b\u00fcltenini yay\u0131nlad\u0131. Son b\u00fcltende enflasyon muhasebesi uygulamas\u0131na ili\u015fkin duyuru yap\u0131ld\u0131. Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu taraf\u0131ndan 23.11.2023 tarihinde yap\u0131lan duyuruda; T\u00fcrkiye Finansal Raporlama Standartlar\u0131\u2019n\u0131 uygulayan i\u015fletmelerin 31.12.2023 tarihinde veya sonras\u0131nda sona eren y\u0131ll\u0131k raporlama d\u00f6nemine ait finansal tablolar\u0131n\u0131n, T\u00fcrkiye Muhasebe Standard\u0131 29 \u201cY\u00fcksek […]<\/p>\n","protected":false},"author":1,"featured_media":14557,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-14556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-borsa-haberleri"],"_links":{"self":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/14556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=14556"}],"version-history":[{"count":0,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/14556\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media\/14557"}],"wp:attachment":[{"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=14556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=14556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amazing-banzai.188-132-230-163.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=14556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}