{"id":10555,"date":"2022-07-22T12:38:04","date_gmt":"2022-07-22T09:38:04","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10555"},"modified":"2022-07-22T12:38:04","modified_gmt":"2022-07-22T09:38:04","slug":"gider-ve-yukumlulukler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/gider-ve-yukumlulukler-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"G\u0130DER VE Y\u00dcK\u00dcML\u00dcL\u00dcKLER \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Emeklilik Bor\u00e7lar\u0131n\u0131n \u00d6l\u00e7\u00fclmesi<\/span><\/strong><\/h3>\n

Bethlehem Steel’in kazan\u0131lm\u0131\u015f, birikmi\u015f ve \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fcklerinin emeklilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn \u00fc\u00e7 ayr\u0131 \u00f6l\u00e7\u00fcs\u00fcn\u00fc g\u00f6sterir. Y\u00f6neticiler ve analistler, bunlardan hangisinin firman\u0131n emeklilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc en iyi temsil etti\u011fi konusunda genellikle anla\u015famazlar.<\/span><\/p>\n

Y\u00f6neticiler bazen, kazan\u0131lm\u0131\u015f faydalar\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn en iyi \u00f6l\u00e7\u00fcs\u00fc oldu\u011funu iddia ederler, \u00e7\u00fcnk\u00fc bu, firma faaliyetlerini derhal durdursa bile, \u00e7al\u0131\u015fanlara \u00f6denmesi gereken miktard\u0131r. Bununla birlikte, firman\u0131n yak\u0131n vadede tasfiye etmesi beklenmedik\u00e7e, mali tablolar\u0131n bir “s\u00fcrekli i\u015fletme” varsay\u0131m\u0131n\u0131 yans\u0131tt\u0131\u011f\u0131n\u0131 unutmay\u0131n.<\/span><\/p>\n

Alternatif olarak, baz\u0131 firmalar, birikmi\u015f fayda tutar\u0131n\u0131n, firman\u0131n s\u00fcreklili\u011fini varsayd\u0131\u011f\u0131, ancak hen\u00fcz ger\u00e7ekle\u015fmemi\u015f maa\u015f art\u0131\u015flar\u0131n\u0131 i\u00e7ermedi\u011fi i\u00e7in uygun bir \u00f6l\u00e7\u00fc oldu\u011funu iddia etmektedir.<\/span><\/p>\n

Son olarak, analistler s\u0131kl\u0131kla, beklenen emeklilik \u00f6demelerine (normal maa\u015f art\u0131\u015f oranlar\u0131 varsay\u0131larak) dayand\u0131\u011f\u0131ndan, \u00f6ng\u00f6r\u00fclen sosyal yard\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn en ger\u00e7ek\u00e7i oldu\u011funu ileri s\u00fcrerler. Ayr\u0131ca analistler, gelecekteki emeklilik \u00f6demelerinin tahmininde gelecekteki maa\u015f art\u0131\u015flar\u0131 g\u00f6z ard\u0131 edildi\u011finden birikmi\u015f fayda \u00f6l\u00e7\u00fcm\u00fcn\u00fcn anlaml\u0131 olmad\u0131\u011f\u0131n\u0131 savunuyorlar. Gelecekteki enflasyon, mevcut de\u011ferleri hesaplamak i\u00e7in kullan\u0131lan iskonto oranlar\u0131na yans\u0131t\u0131l\u0131yor.<\/span><\/p>\n

Mevcut muhasebe standartlar\u0131 bu uyu\u015fmazl\u0131klar\u0131 \u00e7\u00f6zmeyi ama\u00e7lamamaktad\u0131r. Asl\u0131nda, daha \u00f6nce tart\u0131\u015f\u0131ld\u0131\u011f\u0131 gibi, asgari emeklilik y\u00fck\u00fcml\u00fcl\u00fcklerinin bilan\u00e7o a\u00e7\u0131klamalar\u0131 birikmi\u015f fayda \u00f6l\u00e7\u00fcs\u00fcn\u00fc kullan\u0131rken, gelir \u00f6l\u00e7\u00fcleri \u00f6ng\u00f6r\u00fclen fayda \u00f6l\u00e7\u00fcs\u00fcne dayanmaktad\u0131r. Muhasebe standartlar\u0131, iki t\u00fcr emeklilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc i\u00e7eren bir uzla\u015fmay\u0131 yans\u0131t\u0131r.\u00a0<\/span><\/p>\n

Farkl\u0131 Bir Varl\u0131k Olarak Emekli Sand\u0131\u011f\u0131<\/span><\/strong><\/h3>\n

Emeklilik fonu, g\u00f6sterildi\u011fi gibi, i\u015fveren ile emeklilik yararlan\u0131c\u0131s\u0131 aras\u0131nda yaln\u0131zca bir arac\u0131d\u0131r. \u0130\u015fveren, t\u00fcm emeklilik yard\u0131mlar\u0131ndan nihai olarak sorumludur ve emeklilik fonunun yat\u0131r\u0131mlar\u0131yla ilgili t\u00fcm riskleri \u00fcstlenir. Sonu\u00e7 olarak, bir\u00e7ok analist emeklilik fonunu i\u015fveren firmas\u0131ndan ayr\u0131 bir varl\u0131k olarak g\u00f6rmemekte ve emeklilik plan\u0131 varl\u0131klar\u0131n\u0131n ve y\u00fck\u00fcml\u00fcl\u00fcklerinin finansal raporlama amac\u0131yla i\u015fvereninkilere dahil edilmesi (konsolide edilmesi) gerekti\u011fini \u00f6nermektedir.<\/span><\/p>\n

\u0130\u015fveren firman\u0131n konsolidasyonu ve emeklilik plan\u0131, \u00e7o\u011fu end\u00fcstriyel firman\u0131n mali tablolar\u0131n\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015ftirecektir. \u00d6rne\u011fin, Bethlehem Steel’in emeklilik plan\u0131nda 1997 y\u0131l\u0131 sonunda 4.9 milyar dolarl\u0131k varl\u0131k ve 5.5 milyar dolarl\u0131k y\u00fck\u00fcml\u00fcl\u00fck vard\u0131.<\/span><\/p>\n

Bethlehem Steel’in kendisi o tarihte yakla\u015f\u0131k 4,8 milyar dolarl\u0131k varl\u0131\u011fa (emeklilik tutarlar\u0131 hari\u00e7) ve sadece 1,2 milyar dolarl\u0131k \u00f6zkaynaklara sahipti. Bu durumda, emeklilik fonu varl\u0131klar\u0131n\u0131n ve y\u00fck\u00fcml\u00fcl\u00fcklerinin Bethlehem Steel’in bilan\u00e7osuna dahil edilmesi, \u015firketin g\u00f6r\u00fcnen boyutunu neredeyse iki kat\u0131na ve rapor edilen bor\u00e7 finansman\u0131n\u0131 iki kat\u0131ndan fazlas\u0131na \u00e7\u0131karacakt\u0131r.<\/span><\/p>\n

EMEKL\u0130L\u0130K SONRASI D\u0130\u011eER G\u0130DER VE Y\u00dcK\u00dcML\u00dcL\u00dcKLER<\/span><\/strong><\/h4>\n

ABD’deki t\u00fcm i\u015f\u00e7ilerin yakla\u015f\u0131k \u00fc\u00e7te biri, emeklilikten sonra \u00e7al\u0131\u015fan\u0131n kapsam\u0131na devam eden i\u015fveren sa\u011fl\u0131k planlar\u0131 kapsam\u0131ndad\u0131r. Emekli sa\u011fl\u0131k yard\u0131mlar\u0131n\u0131n maliyetleri \u00f6nemlidir ve insanlar daha uzun ya\u015fad\u0131k\u00e7a artmaya devam etmesi beklenmektedir. Enflasyon ve t\u0131p teknolojisindeki geli\u015fmeler de muhtemelen artan sa\u011fl\u0131k maliyetlerine katk\u0131da bulunacakt\u0131r.<\/span><\/p>\n

1993 y\u0131l\u0131na kadar, emeklilik d\u0131\u015f\u0131 bu emeklilik sonras\u0131 faydalar\u0131 raporlaman\u0131n en yayg\u0131n yolu, giderlerin nakit olarak rapor edildi\u011fi ve gelecekteki \u00f6demeler i\u00e7in herhangi bir y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn tan\u0131nmad\u0131\u011f\u0131, kulland\u0131k\u00e7a \u00f6de esas\u0131na g\u00f6reydi.<\/span><\/p>\n

Ancak mevcut muhasebe standartlar\u0131, firmalar\u0131n gelecekteki fayda sa\u011flama y\u00fck\u00fcml\u00fcl\u00fcklerini rapor etmelerini ve \u00e7al\u0131\u015fanlar\u0131n hizmet verdi\u011fi y\u0131llar boyunca giderleri tahakkuk etmelerini gerektirmektedir. Etkilenen firmalar\u0131n \u00e7o\u011fu i\u00e7in tahakkuk esas\u0131na ge\u00e7i\u015f, t\u0131bbi yard\u0131mlar i\u00e7in halihaz\u0131rda kabul edilen giderlerin miktar\u0131n\u0131 iki ila \u00fc\u00e7 kat art\u0131rd\u0131 (y\u00fczde 200 ila 300)<\/span><\/p>\n

.Sonu\u00e7 olarak, 1993 y\u0131l\u0131nda yeni standard\u0131n benimsenmesi, ABD’nin en b\u00fcy\u00fck 100 \u015firketindeki k\u00e2rlar\u0131 yakla\u015f\u0131k y\u00fczde 33 oran\u0131nda azaltt\u0131. Ayr\u0131ca, ilgili y\u00fck\u00fcml\u00fcl\u00fcklerin tan\u0131nmas\u0131, \u00f6zkaynaklar\u0131 ortalama y\u00fczde 20 oran\u0131nda azaltt\u0131. \u00d6rne\u011fin, General Motors Corporation’da \u00f6zkaynaklardaki azalma y\u00fczde 80’i a\u015ft\u0131.<\/span><\/p>\n

\n

D\u00f6nem sonu kar\u015f\u0131l\u0131k ay\u0131rma<\/span>
\nTMS 37 \u00f6zet<\/span>
\nKar\u015f\u0131l\u0131k gideri<\/a> ay\u0131rma \u015fartlar\u0131<\/span>
\nKar\u015f\u0131l\u0131k ay\u0131rma Kayd\u0131<\/span>
\nKar\u015f\u0131l\u0131k ay\u0131rma nedir<\/span>
\nKo\u015fullu bor\u00e7 nedir<\/span>
\nMuhasebe kar\u015f\u0131l\u0131k ay\u0131rma<\/span>
\nMuhasebe kar\u015f\u0131l\u0131k ay\u0131rma nedir<\/span><\/p>\n

\n

Emeklilik D\u0131\u015f\u0131 Emeklilik Sonras\u0131 Fayda A\u00e7\u0131klamalar\u0131n\u0131n \u00d6rne\u011fi<\/span><\/strong><\/h3>\n

Bethlehem Steel’in di\u011fer emeklilik sonras\u0131 sosyal yard\u0131m a\u00e7\u0131klamalar\u0131ndan al\u0131nt\u0131lar i\u00e7erir ve tart\u0131\u015fmam\u0131z i\u00e7in bir temel te\u015fkil edecektir. Bu a\u00e7\u0131klamalar\u0131n genel bi\u00e7imi ve i\u00e7eri\u011finin daha \u00f6nce emeklilik yard\u0131mlar\u0131 i\u00e7in g\u00f6sterilenlerle paralellik g\u00f6sterdi\u011fine dikkat edin.<\/span><\/p>\n

Analist, firman\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn \u00f6l\u00e7\u00fcm\u00fcne ve y\u0131ll\u0131k giderin belirlenmesine odaklanacakt\u0131r. Bethlehem Steel’in 1997 y\u0131l\u0131 sonunda emeklilik d\u0131\u015f\u0131 emeklilik sonras\u0131 yard\u0131mlar i\u00e7in 1,9 milyar $’l\u0131k bir y\u00fck\u00fcml\u00fcl\u00fck bildirdi\u011fini g\u00f6steriyor. Bu miktar, bu faydalar\u0131n bug\u00fcnk\u00fc de\u011feri (2,06 milyar $) ile ger\u00e7e\u011fe uygun de\u011ferdeki plan varl\u0131klar\u0131 (120 milyon $) aras\u0131ndaki fark\u0131 temsil ediyor.<\/span><\/p>\n

Bu \u00f6l\u00e7\u00fcm, daha \u00f6nce g\u00f6sterilen emeklilik y\u00fck\u00fcml\u00fcl\u00fcklerinin \u00f6l\u00e7\u00fcm\u00fcne benzese de, dikkate de\u011fer iki fark vard\u0131r. \u0130lk olarak, birikmi\u015f emeklilik sonras\u0131 fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, \u00e7al\u0131\u015fanlar\u0131n ve emeklilerin bug\u00fcne kadar kazanm\u0131\u015f olduklar\u0131 gelecekteki faydalar\u0131n bug\u00fcnk\u00fc de\u011ferini de \u00f6l\u00e7er.<\/span><\/p>\n

Hesaplama, varsay\u0131lan bir ortalama sa\u011fl\u0131k hizmeti trend oran\u0131na dayal\u0131 olarak gelecekteki t\u0131bbi maliyet de\u011fi\u015fikliklerini i\u00e7erir. Bu, gelecekte beklenen fiyat de\u011fi\u015fikliklerini g\u00f6z ard\u0131 eden asgari emeklilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn hesaplanmas\u0131yla keskin bir tezat olu\u015fturuyor. T\u0131bbi enflasyonun gelecekteki fiyat\u0131n\u0131 tahmin etmek ku\u015fkusuz zor ve Bethlehem Steel ayr\u0131ca analiste \u00f6l\u00e7\u00fcmlerin duyarl\u0131l\u0131\u011f\u0131 hakk\u0131nda bir tahmin de sa\u011fl\u0131yor.\u00a0<\/span><\/p>\n

\u0130kincisi, plan varl\u0131klar\u0131n\u0131n ger\u00e7e\u011fe uygun de\u011ferleri, birikmi\u015f fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne g\u00f6re k\u00fc\u00e7\u00fckt\u00fcr. \u00c7ok az firma emeklilik d\u0131\u015f\u0131 emeklilik yard\u0131mlar\u0131ndan herhangi birini finanse etmektedir. Erken finansman\u0131 motive edecek herhangi bir d\u00fczenleyici finansman gereksinimi veya gelir vergisi avantaj\u0131 yoktur ve \u00e7o\u011fu firma bunun yerine sa\u011fl\u0131k ve hayat sigortas\u0131 primlerini vadesi geldi\u011finde \u00f6demeyi de tercih eder.<\/span><\/p>\n

Emeklilik D\u0131\u015f\u0131 Emeklilik Sonras\u0131 Fayda Harcamalar\u0131n\u0131n \u00d6l\u00e7\u00fcm\u00fc<\/span><\/strong><\/h4>\n

Emeklilik d\u0131\u015f\u0131 giderler i\u00e7in g\u00f6sterilen maliyet bile\u015fenleri, emeklilik maliyetleri i\u00e7in olanlarla ayn\u0131 format\u0131 takip eder. Hizmet maliyeti, \u00e7al\u0131\u015fanlar taraf\u0131ndan cari y\u0131l boyunca kazan\u0131lan birikmi\u015f fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn tutar\u0131n\u0131 da temsil eder.<\/span><\/p>\n

Faiz maliyeti, y\u0131l ba\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn iskonto oran\u0131 ile \u00e7arp\u0131m\u0131d\u0131r. Bethlehem Steel gibi olgun \u00e7al\u0131\u015fan gruplar\u0131na sahip firmalar i\u00e7in, fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc \u00e7ok b\u00fcy\u00fck oldu\u011fu i\u00e7in faiz maliyeti net giderin en b\u00fcy\u00fck bile\u015fenidir. Faydalar b\u00fcy\u00fck \u00f6l\u00e7\u00fcde finanse edilmedi\u011finden, plan varl\u0131klar\u0131n\u0131n getirisi di\u011fer maliyet bile\u015fenlerine yaln\u0131zca k\u00fc\u00e7\u00fck bir denkle\u015ftirme de sa\u011flar.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Emeklilik Bor\u00e7lar\u0131n\u0131n \u00d6l\u00e7\u00fclmesi Bethlehem Steel’in kazan\u0131lm\u0131\u015f, birikmi\u015f ve \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fcklerinin emeklilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn \u00fc\u00e7 ayr\u0131 \u00f6l\u00e7\u00fcs\u00fcn\u00fc g\u00f6sterir. Y\u00f6neticiler ve analistler, bunlardan hangisinin firman\u0131n emeklilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc en iyi temsil etti\u011fi konusunda genellikle anla\u015famazlar. Y\u00f6neticiler bazen, kazan\u0131lm\u0131\u015f faydalar\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn en iyi \u00f6l\u00e7\u00fcs\u00fc oldu\u011funu iddia ederler, \u00e7\u00fcnk\u00fc bu, firma faaliyetlerini derhal durdursa bile, \u00e7al\u0131\u015fanlara \u00f6denmesi gereken miktard\u0131r. Bununla…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9986,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[25344,25345,25346],"tags":[25347,25350,25351,25349,25352,25353,25354,25348],"class_list":["post-10555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-donem-sonu-karsilik-ayirma","category-karsilik-gideri-ayirma-sartlari","category-muhasebe-karsilik-ayirma","tag-donem-sonu-karsilik-ayirma","tag-karsilik-ayirma-kaydi","tag-karsilik-ayirma-nedir","tag-karsilik-gideri-ayirma-sartlari","tag-kosullu-borc-nedir","tag-muhasebe-karsilik-ayirma","tag-muhasebe-karsilik-ayirma-nedir","tag-tms-37-ozet"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t