{"id":10559,"date":"2022-07-22T12:57:14","date_gmt":"2022-07-22T09:57:14","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10559"},"modified":"2022-07-22T12:57:14","modified_gmt":"2022-07-22T09:57:14","slug":"finansal-raporlama-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/finansal-raporlama-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"F\u0130NANSAL RAPORLAMA \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Ba\u011fl\u0131 ve Uluslararas\u0131 \u015eirketler i\u00e7in Raporlama Sorunlar\u0131<\/span><\/strong><\/h3>\n

Bu b\u00f6l\u00fcm, her biri ba\u011f\u0131ms\u0131z olarak okunabilen iki b\u00f6l\u00fcmden olu\u015fmaktad\u0131r.<\/span><\/p>\n

\u00d6\u011eREN\u0130M HEDEFLER\u0130<\/span><\/strong><\/p>\n

1. Konsolide finansal tablolar\u0131n raporlanma nedenlerini anlay\u0131n.<\/span>
\n2. Ba\u011fl\u0131 firmalar\u0131n konsolide mali tablolar\u0131n\u0131 nas\u0131l olu\u015fturduklar\u0131n\u0131 ve rapor ettiklerini takdir edin.<\/span>
\n3. D\u00f6viz kuru dalgalanmalar\u0131n\u0131n yabanc\u0131 para cinsinden yap\u0131lan i\u015flemlerin finansal raporlamas\u0131n\u0131 nas\u0131l etkiledi\u011fini anlay\u0131n.<\/span>
\n4. Ba\u015flang\u0131\u00e7ta yabanc\u0131 para biriminde haz\u0131rlanan mali tablolar\u0131n ABD dolar\u0131na nas\u0131l \u00e7evrildi\u011fini belirleyin.<\/span>
\n5. Uluslararas\u0131 muhasebe uygulamalar\u0131n\u0131n geni\u015f \u00e7e\u015fitlili\u011fini takdir edin.<\/span><\/p>\n

BA\u011eLI F\u0130RMALAR \u0130\u00c7\u0130N F\u0130NANSAL RAPORLAMA<\/span><\/strong><\/h3>\n

\u00c7o\u011fu b\u00fcy\u00fck firma, i\u00e7 ve d\u0131\u015f geni\u015flemenin bir kombinasyonu ile b\u00fcy\u00fcr. Firmalar b\u00fcy\u00fcyen pazarlara hizmet etmek veya operasyonlar\u0131n\u0131n kapsam\u0131n\u0131 yeni \u00fcr\u00fcn ve pazarlara geni\u015fletmek i\u00e7in yeni tesis ve ekipmanlara, ara\u015ft\u0131rmalara ve di\u011fer \u00fcretken varl\u0131klara yat\u0131r\u0131m yapt\u0131klar\u0131nda i\u00e7sel geni\u015fleme ger\u00e7ekle\u015fir.<\/span><\/p>\n

D\u0131\u015f geni\u015fleme, firmalar di\u011fer mevcut firmalar\u0131 devrald\u0131k\u00e7a veya onlarla birle\u015ftik\u00e7e meydana gelir. Bu b\u00f6l\u00fcm\u00fcn ilk k\u0131sm\u0131, kurumsal devralmalar\u0131n dahili geni\u015flemeye neden tercih edilebilece\u011fini tart\u0131\u015f\u0131r. Ba\u011fl\u0131 firmalar i\u00e7in finansal raporlama da sat\u0131n alma tarihi itibariyle ve sonraki d\u00f6nemler i\u00e7in a\u00e7\u0131klan\u0131r.<\/span><\/p>\n

\u0130\u015e B\u0130RLE\u015eMELER\u0130 \u0130\u00c7\u0130N MOT\u0130VASYONLAR<\/span><\/strong><\/h3>\n

Ticari firmalar genellikle mevcut \u015firketleri devralarak geni\u015fler. \u0130\u015fletme birle\u015fmeleri olarak bilinen bu t\u00fcr eylemler, \u00e7e\u015fitli nedenlerle yeni tesis ve ekipmanlara yap\u0131lan do\u011frudan yat\u0131r\u0131mlardan daha \u00e7ekici olabilir. \u00d6rne\u011fin, al\u0131c\u0131 firma, d\u0131\u015f geni\u015flemenin yeni varl\u0131klar sat\u0131n almaktan ve yeni pazarlarda m\u00fc\u015fteriler i\u00e7in rekabet etmekten daha az maliyetli oldu\u011funa inanabilir.\u00a0<\/span><\/p>\n

Ayr\u0131ca sat\u0131n al\u0131nan firma, istikrarl\u0131 ve g\u00fcvenilir bir tedarik\u00e7i a\u011f\u0131, deneyimli bir i\u015fg\u00fcc\u00fc ve kan\u0131tlanm\u0131\u015f \u00fcretim ve da\u011f\u0131t\u0131m y\u00f6ntemleri gibi ba\u015fka avantajlar da sunabilir. Sonu\u00e7 olarak, kombinasyon yoluyla geni\u015fleme, dahili geni\u015fleme alt\u0131nda kar\u015f\u0131la\u015f\u0131lan bir\u00e7ok belirsizlikten ve ba\u015flang\u0131\u00e7 \u200b\u200bmaliyetlerinden ka\u00e7\u0131nabilir.<\/span><\/p>\n

Mevcut firmalar birle\u015fti\u011finde, \u00fcretim, da\u011f\u0131t\u0131m, pazarlama, finans ve\/veya genel kurumsal y\u00f6netimde m\u00fckerrer tesisleri ortadan kald\u0131rmalar\u0131n\u0131 veya \u00f6l\u00e7ek ekonomileri sa\u011flamalar\u0131n\u0131 sa\u011flayabilir. Bir al\u0131c\u0131 \u015firket, sat\u0131n al\u0131nan firman\u0131n varl\u0131klar\u0131n\u0131n k\u00f6t\u00fc y\u00f6netilir ve varl\u0131k y\u00f6netimini geli\u015ftirerek daha fazla k\u00e2r elde edilebilir. Bir al\u0131c\u0131, yeni y\u00f6netimin daha y\u00fcksek k\u00e2rlar sa\u011flayan i\u015fletme verimlilikleri getirebilece\u011fini de hissedebilir.<\/span><\/p>\n

\u0130\u015fletme birle\u015fmeleri de bir firman\u0131n h\u0131zla \u00e7e\u015fitlenmesine izin verebilir. D\u00fc\u015fen bir end\u00fcstrideki bir al\u0131c\u0131 firma, kaynaklar\u0131n\u0131 ba\u015fka \u00fcr\u00fcnlere ve pazarlara yeniden da\u011f\u0131tmaya \u00e7al\u0131\u015fabilir.Bilgili yeti\u015fkinler aras\u0131nda sigara i\u00e7imi azald\u0131k\u00e7a, \u00f6rne\u011fin, bir\u00e7ok b\u00fcy\u00fck t\u00fct\u00fcn firmas\u0131 sat\u0131n alarak \u00e7e\u015fitlendi. di\u011fer sekt\u00f6rlerdeki firmalar. Bir\u00e7ok firma, i\u015fletme birle\u015fmeleri yoluyla, d\u00f6ng\u00fcsel veya mevsimsel taleplerle ilgili risklerini \u00e7e\u015fitlendirmeye \u00e7al\u0131\u015fabilir.<\/span><\/p>\n

Yak\u0131n zamandaki i\u015fletme birle\u015fmelerinde \u00f6nemli bir fakt\u00f6r, daha \u00f6nce alakas\u0131z oldu\u011fu d\u00fc\u015f\u00fcn\u00fclen end\u00fcstriler aras\u0131nda ba\u011flant\u0131lar yaratan ileti\u015fimdeki teknolojik de\u011fi\u015fimin h\u0131zl\u0131 temposudur.<\/span><\/p>\n

\u201cBilgi otoyolu\u201d kablolu televizyon, telekom\u00fcnikasyon, bankac\u0131l\u0131k, sinema ve perakende katalog sat\u0131\u015flar\u0131 gibi birbirinden farkl\u0131 alanlardaki firmalar\u0131n kombinasyonlar\u0131na ilham verdi. Devam eden bilgi devrimi, end\u00fcstriler aras\u0131ndaki s\u0131n\u0131rlar\u0131 yeniden tan\u0131mlamay\u0131 ve bir\u00e7ok ek sekt\u00f6re ivme sa\u011flamay\u0131 da vaat ediyor.\u00a0<\/span><\/p>\n

\n

Finansal RAPORLAMA<\/a> Ders Notlar\u0131<\/span>
\nFinansal RAPORLAMA Uzman\u0131 maa\u015f<\/span>
\nFinansal RAPORLAMA E\u011fitimi<\/span>
\nFinansal raporlama \u00d6RNEKLER\u0130<\/span>
\nFinansal RAPORLAMA ve analiz ders Notlar\u0131<\/span>
\nFinansal RAPORLAMA Nedir<\/span>
\nFinansal raporlama \u00d6rnekleri Excel<\/span>
\nFinansal RAPORLAMA Standartlar\u0131<\/span><\/p>\n

\n

\u0130\u015e B\u0130RLE\u015e\u0130M \u015eEK\u0130LLER\u0130<\/span><\/strong><\/h3>\n

\u0130\u015fletme birle\u015fmeleri \u00e7e\u015fitli \u015fekillerde ger\u00e7ekle\u015fir. Birle\u015fmede, al\u0131c\u0131 firma yat\u0131r\u0131m yap\u0131lan firman\u0131n ya hisse senetlerini ya da varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerini de sat\u0131n al\u0131r. Yat\u0131r\u0131m yap\u0131lan firma daha sonra feshedilir ve art\u0131k ayr\u0131 bir \u015firket olarak varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcremez. Alternatif olarak, firmalar konsolidasyon yoluyla birle\u015febilir. Bir konsolidasyonda, iki veya daha fazla mevcut \u015firketin hisse senetlerini veya net varl\u0131klar\u0131n\u0131 elde etmek i\u00e7in de yeni bir \u015firket olu\u015fturulur.<\/span><\/p>\n

Orijinal \u015firketler daha sonra ayr\u0131 \u015firketler olarak varl\u0131klar\u0131n\u0131 da kaybederler. Son olarak, bir sat\u0131n alma olarak bir i\u015fletme birle\u015fmesi ger\u00e7ekle\u015febilir. Bir sat\u0131n almada, bir al\u0131c\u0131 firma yat\u0131r\u0131m yap\u0131lan firman\u0131n oy hakk\u0131 olan hisselerinin y\u00fczde 50’sinden fazlas\u0131n\u0131 sat\u0131n al\u0131r ve b\u00f6ylece yat\u0131r\u0131m yap\u0131lan kurumu da kontrol eder. Al\u0131c\u0131 firma ana \u015firket olarak an\u0131l\u0131r ve sat\u0131n al\u0131nan firma var olmaya ve bir i\u015ftirak olarak faaliyet g\u00f6stermeye de devam eder.\u00a0<\/span><\/p>\n

Devralmalar, daha b\u00fcy\u00fck \u015firketler aras\u0131nda meydana gelen i\u015fletme birle\u015fmelerinin \u00f6nemli bir b\u00f6l\u00fcm\u00fcn\u00fc olu\u015fturmaktad\u0131r. Bu t\u00fcr i\u015fletme birle\u015fmeleri, birle\u015fme ve konsolidasyonlara g\u00f6re \u00e7e\u015fitli avantajlar da sunmaktad\u0131r. Ana \u015firket, sat\u0131c\u0131n\u0131n hisselerinin y\u00fczde 100’\u00fcn\u00fc almaya gerek kalmadan bir ba\u011fl\u0131 ortakl\u0131\u011f\u0131n etkin kontrol\u00fcn\u00fc elde edebilece\u011finden, ana \u015firketin gerekli yat\u0131r\u0131m\u0131 \u00f6nemli \u00f6l\u00e7\u00fcde de azalt\u0131labilir.<\/span><\/p>\n

Ayr\u0131ca, ba\u011fl\u0131 ortakl\u0131k yasal olarak ayr\u0131 bir varl\u0131k olarak varl\u0131\u011f\u0131n\u0131 s\u00fcrd\u00fcrd\u00fc\u011f\u00fc i\u00e7in, ana ortakl\u0131\u011f\u0131n ba\u011fl\u0131 ortakl\u0131\u011f\u0131n bor\u00e7lar\u0131 i\u00e7in yaln\u0131zca s\u0131n\u0131rl\u0131 bir sorumlulu\u011fu da vard\u0131r. Ayr\u0131ca, ana ortakl\u0131\u011f\u0131n, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n hisselerini sat\u0131n alarak veya satarak ileriki tarihlerde yat\u0131r\u0131m\u0131n\u0131 art\u0131rmas\u0131 veya azaltmas\u0131 nispeten daha da kolayd\u0131r.<\/span><\/p>\n

Bir ana \u015firket ve onun etkiledi\u011fi veya kontrol etti\u011fi di\u011fer \u015firketler, ba\u011fl\u0131 \u015firketler olarak an\u0131l\u0131r. B\u00f6l\u00fcm\u00fcn bu b\u00f6l\u00fcm\u00fcndeki tart\u0131\u015fman\u0131n geri kalan\u0131nda, ba\u011fl\u0131 \u015firketler i\u00e7in finansal raporlama da a\u00e7\u0131klanacakt\u0131r.<\/span><\/p>\n

BA\u011eLI F\u0130RMALARDA MENFAATLER\u0130N KONTROL\u00dc \u0130\u00c7\u0130N F\u0130NANSAL RAPORLAMA<\/span><\/strong><\/h4>\n

Bir firma ba\u015fka bir firman\u0131n hissesini ald\u0131\u011f\u0131nda, ana \u015firket taraf\u0131ndan \u00f6denen kaynaklar\u0131n (nakit, hisse senedi veya bor\u00e7) de\u011feri, ana \u015firketin yat\u0131r\u0131m\u0131n\u0131n tarihsel maliyetini \u00f6l\u00e7mek i\u00e7in de kullan\u0131l\u0131r. Ana ortakl\u0131\u011f\u0131n yat\u0131r\u0131m\u0131 ba\u011fl\u0131 ortakl\u0131\u011f\u0131n oy hakk\u0131 olan hisselerinin y\u00fczde 50’sini a\u015ft\u0131\u011f\u0131ndan, ana ortakl\u0131\u011f\u0131n ba\u011fl\u0131 ortakl\u0131\u011f\u0131 kontrol etti\u011fi de varsay\u0131l\u0131r.<\/span><\/p>\n

Ba\u011fl\u0131 firma i\u00e7in m\u00fcteakip muhasebe ve raporlama, \u00f6nceki b\u00f6l\u00fcmlerde a\u00e7\u0131klanan tarihi maliyet kavramlar\u0131na dayanmaktad\u0131r.<\/span>
\nBaz\u0131 durumlarda, firmalar oy hakk\u0131 olan bir hisse senedi de\u011fi\u015fimi yoluyla birle\u015firler. Bu kombinasyonlar, bir firman\u0131n ba\u015fka bir firma taraf\u0131ndan sat\u0131n al\u0131nmas\u0131ndan ziyade \u201cm\u00fclkiyet paylar\u0131n\u0131n birle\u015fmesi\u201d olarak da yorumlan\u0131r. Bu t\u00fcr de\u011fi\u015f toku\u015flar i\u00e7in muhasebe muamelesi, \u00e7\u0131karlar\u0131n havuzlanmas\u0131 olarak adland\u0131r\u0131l\u0131r. .Havuzlamay\u0131 g\u00f6stermek bu metnin kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Ba\u011fl\u0131 ve Uluslararas\u0131 \u015eirketler i\u00e7in Raporlama Sorunlar\u0131 Bu b\u00f6l\u00fcm, her biri ba\u011f\u0131ms\u0131z olarak okunabilen iki b\u00f6l\u00fcmden olu\u015fmaktad\u0131r. \u00d6\u011eREN\u0130M HEDEFLER\u0130 1. Konsolide finansal tablolar\u0131n raporlanma nedenlerini anlay\u0131n. 2. Ba\u011fl\u0131 firmalar\u0131n konsolide mali tablolar\u0131n\u0131 nas\u0131l olu\u015fturduklar\u0131n\u0131 ve rapor ettiklerini takdir edin. 3. D\u00f6viz kuru dalgalanmalar\u0131n\u0131n yabanc\u0131 para cinsinden yap\u0131lan i\u015flemlerin finansal raporlamas\u0131n\u0131 nas\u0131l etkiledi\u011fini anlay\u0131n. 4. Ba\u015flang\u0131\u00e7ta…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10306,"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":[25366,25367,25368],"tags":[25369,25371,25374,25372,25375,25376,25370,25373],"class_list":["post-10559","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finansal-raporlama-ders-notlari","category-finansal-raporlama-egitimi","category-finansal-raporlama-nedir","tag-finansal-raporlama-ders-notlari","tag-finansal-raporlama-egitimi","tag-finansal-raporlama-nedir","tag-finansal-raporlama-ornekleri","tag-finansal-raporlama-ornekleri-excel","tag-finansal-raporlama-standartlari","tag-finansal-raporlama-uzmani-maas","tag-finansal-raporlama-ve-analiz-ders-notlari"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=10559"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10559\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/10306"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}