{"id":10657,"date":"2022-08-02T10:26:55","date_gmt":"2022-08-02T07:26:55","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10657"},"modified":"2022-08-02T10:26:55","modified_gmt":"2022-08-02T07:26:55","slug":"amortismanlarin-ortadan-kaldirilmasi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/amortismanlarin-ortadan-kaldirilmasi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Amortismanlar\u0131n Ortadan Kald\u0131r\u0131lmas\u0131 \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Faiz Oran\u0131 Varsay\u0131m\u0131<\/span><\/strong><\/h3>\n

\u015eirket emeklilik hesaplamalar\u0131n\u0131 yaparken, \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn faiz oran\u0131 ve plan varl\u0131klar\u0131n\u0131n beklenen getirisi hakk\u0131nda bir miktar tahmin yapmal\u0131d\u0131r. \u00d6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn faiz oran\u0131, \u00fc\u00e7\u00fcnc\u00fc bir taraf\u0131n emeklilik borcunu \u00f6demek i\u00e7in \u015firketten talep edece\u011fi oran olmal\u0131d\u0131r.<\/span><\/p>\n

Ba\u015fka bir deyi\u015fle, ticari i\u015fletme emeklilik borcunu devralmas\u0131 i\u00e7in ba\u015fka bir i\u015fletmeye \u00f6deme yapacaksa, bu s\u00f6zle\u015fmeye dahil edilecek faiz oran\u0131, firman\u0131n emeklilik giderini hesaplarken kullanmas\u0131 gereken faiz oran\u0131d\u0131r. Bu uzla\u015fma, bir sigorta \u015firketinden bir y\u0131ll\u0131k \u00f6deme s\u00f6zle\u015fmesi sat\u0131n al\u0131narak ger\u00e7ekle\u015ftirilebilir. Plan varl\u0131klar\u0131n\u0131n beklenen getirisi, uzun vadeli faiz, temett\u00fcler ve sermaye kazanc\u0131 getirisi olmal\u0131d\u0131r.<\/span><\/p>\n

Yat\u0131r\u0131mc\u0131lar, alacakl\u0131lar ve finansal analistler, y\u00f6neticilerin bu oranlar\u0131 \u201chaz\u0131rlamak\u201d i\u00e7in te\u015fvikleri oldu\u011fu ger\u00e7e\u011fini kavrarlar. Y\u00f6neticiler, \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn faiz oran\u0131n\u0131 abart\u0131rlarsa daha iyi g\u00f6r\u00fcn\u00fcrler, \u00e7\u00fcnk\u00fc daha d\u00fc\u015f\u00fck faiz oranlar\u0131, daha y\u00fcksek \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fckleri ile sonu\u00e7lan\u0131rken, daha y\u00fcksek faiz oranlar\u0131, daha d\u00fc\u015f\u00fck y\u00fck\u00fcml\u00fcl\u00fckler ile sonu\u00e7lan\u0131r. Emeklilik bor\u00e7lar\u0131n\u0131 gizlemek i\u00e7in y\u00f6neticiler daha y\u00fcksek faiz oranlar\u0131n\u0131 se\u00e7ebilirler.<\/span><\/p>\n

Bu maskeli balo genellikle y\u00f6neticilere bir maliyet getirir; yani, daha y\u00fcksek oran nedeniyle genellikle daha y\u00fcksek faiz giderleri rapor ederler. Ancak bu y\u00fcksek oran, daha d\u00fc\u015f\u00fck \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ile \u00e7arp\u0131l\u0131r, bu nedenle faiz maliyeti daha d\u00fc\u015f\u00fck veya daha y\u00fcksek olabilir. Emeklilik plan\u0131n\u0131n ilk y\u0131llar\u0131nda faiz oran\u0131 daha d\u00fc\u015f\u00fck olma e\u011filimindedir, ancak sonraki y\u0131llarda olduk\u00e7a y\u00fcksek olabilir. Ancak y\u00f6neticiler o zamana kadar emekli olabilirler.<\/span><\/p>\n

Y\u00f6neticiler ayr\u0131ca plan varl\u0131klar\u0131ndan beklenen getiri ile oynayabilir. Bu durumda, net bir \u015fekilde, bilan\u00e7oda g\u00f6sterilen tahakkuk eden emeklilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc azaltan ve net emeklilik maliyetini azaltan daha y\u00fcksek oranlar\u0131 tercih ederler. Bu te\u015fvikler nedeniyle, yat\u0131r\u0131mc\u0131lar ve alacakl\u0131lar ve acenteleri, bir ticari i\u015fletme taraf\u0131ndan yap\u0131lan faiz oran\u0131 varsay\u0131mlar\u0131n\u0131 ara\u015ft\u0131rmal\u0131d\u0131r.<\/span><\/p>\n

Mali tablo kullan\u0131c\u0131lar\u0131, y\u00f6neticilerin hesaplad\u0131\u011f\u0131 faiz oran\u0131n\u0131 be\u011fenmezlerse, basit bir d\u00fczeltme form\u00fcle edebilirler. Emeklilik nakit ak\u0131\u015flar\u0131n\u0131n sabit oldu\u011funu ve bir s\u00fcreklilik olu\u015fturdu\u011funu, yani nakit ak\u0131\u015flar\u0131n\u0131n sonsuza kadar gitti\u011fini varsayal\u0131m. Emekli maa\u015flar\u0131n\u0131n asl\u0131nda uzun bir s\u00fcreyi, diyelim 40 ila 50 y\u0131l\u0131 kapsad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fcl\u00fcrse, bu varsay\u0131m \u00e7ok fazla hataya yol a\u00e7maz.<\/span><\/p>\n

Belirtildi\u011fi gibi, bir s\u00fcreklili\u011fin bug\u00fcnk\u00fc de\u011feri, faiz oran\u0131na b\u00f6l\u00fcnen nakit ak\u0131\u015f\u0131d\u0131r. Bu ba\u011flamda, \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn de\u011feri, y\u0131ll\u0131k gelirin bug\u00fcnk\u00fc de\u011feridir.<\/span><\/p>\n

Ekstre kullan\u0131c\u0131lar\u0131, raporlanan tahmini fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc alabilir ve varsay\u0131lan nakit ak\u0131\u015flar\u0131na ula\u015fmak i\u00e7in varsay\u0131lan faiz oran\u0131yla \u00e7arpabilir, ard\u0131ndan bu varsay\u0131lan y\u0131ll\u0131k nakit ak\u0131\u015f\u0131n\u0131 alabilir ve uygun oldu\u011funu d\u00fc\u015f\u00fcnd\u00fckleri faiz oran\u0131na b\u00f6lebilir. Cevap, uygun \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr.<\/span><\/p>\n

\u00d6rnek olarak, General Mills’in bildirildi\u011fi \u00fczere emekli maa\u015flar\u0131n\u0131 yeniden ele alal\u0131m. 2002’de General Mills’in y\u00fczde 7,5’lik bir indirim oran\u0131 alt\u0131nda 2,1 milyar dolarl\u0131k bir \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc vard\u0131.<\/span><\/p>\n

Daha uygun bir oran\u0131n y\u00fczde 6 oldu\u011funu d\u00fc\u015f\u00fcnen biri varsayal\u0131m. Daha sonra, z\u0131mni y\u0131ll\u0131k nakit ak\u0131\u015f\u0131, 157.5 milyon $ i\u00e7in .075 ile \u00e7arp\u0131lan 2.1 milyar $ olarak hesaplanacak ve daha sonra, 2.6 milyar $’l\u0131k bir \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc elde etmek i\u00e7in bu kira .06’ya b\u00f6l\u00fcnecektir.<\/span><\/p>\n

Bu kadar basit bir varsay\u0131m\u0131n y\u00fck\u00fcml\u00fcl\u00fckleri nas\u0131l 500 milyon dolar art\u0131rd\u0131\u011f\u0131na dikkat edin. Dolay\u0131s\u0131yla bu varsay\u0131mlar, bir firman\u0131n ekonomik refah\u0131n\u0131n uygun bir analizi i\u00e7in kritik \u00f6neme sahiptir. Plan varl\u0131klar\u0131 ve OPEB’ler i\u00e7in benzer hesaplamalar yap\u0131labilir.<\/span><\/p>\n

\n

Y\u0131l i\u00e7inde sat\u0131lan sabit k\u0131ymetin amortisman\u0131<\/a><\/span>
\nY\u0131l i\u00e7inde al\u0131nan demirba\u015f\u0131n amortisman hesab\u0131<\/span>
\nAral\u0131k ay\u0131nda al\u0131nan demirba\u015f amortisman\u0131<\/span>
\namortisman nedir<\/span>
\nGe\u00e7ici vergi d\u00f6neminde amortisman muhasebe kayd\u0131<\/span>
\nAmortisman muhasebe kayd\u0131 \u00d6rnekleri<\/span>
\namortisman oranlar\u0131<\/span>
\nGe\u00e7ici vergi d\u00f6nemlerinde amortisman uygulamas\u0131<\/span><\/p>\n

\n

Netle\u015ftirme ve Amortismanlar\u0131n Ortadan Kald\u0131r\u0131lmas\u0131<\/span><\/strong><\/h3>\n

A\u00e7\u0131kland\u0131\u011f\u0131 gibi, \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ve emeklilik plan\u0131 varl\u0131klar\u0131n\u0131 netle\u015ftirmek uygun de\u011fildir ve \u00f6nceki hizmet maliyetini emeklilik maliyetine ve \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne dahil etmemek aptalcad\u0131r. \u015eimdi daha do\u011fru bilan\u00e7oyu ke\u015ffetmek i\u00e7in iki analitik d\u00fczeltme yapaca\u011f\u0131z.<\/span><\/p>\n

\u0130lk ayarlama, \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc ve emeklilik varl\u0131klar\u0131n\u0131 ortadan kald\u0131r\u0131r. Emeklilik varl\u0131klar\u0131 bilan\u00e7onun aktifler b\u00f6l\u00fcm\u00fcnde, emeklilik bor\u00e7lar\u0131 ise bilan\u00e7onun pasifler b\u00f6l\u00fcm\u00fcnde yer almaktad\u0131r. Pe\u015fin \u00f6denen emeklilik bedeli\/tahakkuk eden emeklilik bedeli bu iki hesap aras\u0131ndaki farka e\u015fit oldu\u011fu i\u00e7in bilan\u00e7o dengede kalacakt\u0131r.<\/span><\/p>\n

\u0130kinci d\u00fczeltme, t\u00fcm muhasebele\u015ftirilmemi\u015f \u00f6nceki hizmet maliyetini ve di\u011fer muhasebele\u015ftirilmemi\u015f kalemleri hem emeklilik giderine hem de \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcne koyar. Gelirler ve giderler ge\u00e7mi\u015f y\u0131l karlar\u0131na aktar\u0131ld\u0131\u011f\u0131ndan, onlar\u0131 oraya koyaca\u011f\u0131z. Bu tan\u0131nmayan kalemlerin baz\u0131lar\u0131n\u0131n tan\u0131nmayan emeklilik kazan\u00e7lar\u0131 olabilece\u011fini, dolay\u0131s\u0131yla bu ayarlaman\u0131n baz\u0131 kurulu\u015flar\u0131n bor\u00e7 seviyelerini azaltabilece\u011fini unutmay\u0131n.<\/span><\/p>\n

\u00d6rnek olarak yine General Mills’i kullanaca\u011f\u0131z ve s\u00fcreci raporlayaca\u011f\u0131z. 10K’dan varl\u0131klar\u0131, maddi varl\u0131klar\u0131 (varl\u0131klar eksi maddi olmayan varl\u0131klar), bor\u00e7lar\u0131, \u00f6z sermayeleri (az\u0131nl\u0131k pay\u0131 dahil) ve maddi \u00f6z sermayeleri (\u00f6zkaynaklar eksi maddi olmayan varl\u0131klar) elde ederiz. Panel A, rapor edilen bu say\u0131lar\u0131 ortaya koyar ve General Mills’in mali yap\u0131s\u0131n\u0131n d\u00f6rt g\u00f6stergesini hesaplar. (2002’deki varl\u0131klar, General Mills’in y\u0131l i\u00e7inde yapt\u0131\u011f\u0131 sat\u0131n almalar nedeniyle 2001’dekinden \u00e7ok daha b\u00fcy\u00fck.)<\/span><\/p>\n

Panel B, tan\u0131nmayan kalemler, plan varl\u0131klar\u0131 ve \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fckleri i\u00e7in gerekli d\u00fczeltmeler i\u00e7in gereken \u00fc\u00e7 say\u0131y\u0131 verir. Bu miktarlar hem emekli maa\u015flar\u0131 hem de OPEB’ler i\u00e7in ge\u00e7erlidir. Daha sonra panel B’deki bu kalemleri kullanarak panel A’da raporlanan say\u0131lar\u0131 d\u00fczeltiriz. Raporlanan varl\u0131klara plan varl\u0131klar\u0131 ekleriz ve muhasebele\u015ftirilmeyen kalemleri \u00f6zkaynaktan \u00e7\u0131kar\u0131r\u0131z.<\/span><\/p>\n

Bilan\u00e7onun dengelenmesi gerekti\u011finden, d\u00fczeltilmi\u015f bor\u00e7lar\u0131 d\u00fczeltilmi\u015f varl\u0131klar eksi d\u00fczeltilmi\u015f \u00f6zkaynaklar olarak hesapl\u0131yoruz. Alternatif olarak, d\u00fczeltilmi\u015f y\u00fck\u00fcml\u00fcl\u00fckler, rapor edilen bor\u00e7lar eksi tahakkuk eden emeklilik maliyetleri (sergide g\u00f6sterilmemi\u015ftir) art\u0131 \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc art\u0131 muhasebele\u015ftirilmemi\u015f kalemlerin toplam\u0131na e\u015fittir.<\/span><\/p>\n

Panel C, sonraki oranlarla birlikte ortaya \u00e7\u0131kan hesaplar\u0131 g\u00f6sterir. T\u00fcm bor\u00e7 oranlar\u0131n\u0131n bozuldu\u011funa ve b\u00f6ylece gizli bor\u00e7lar\u0131n etkilerinin ortaya \u00e7\u0131kt\u0131\u011f\u0131na dikkat edin. \u00d6rne\u011fin, bor\u00e7-varl\u0131k oran\u0131 2002’de 0,77’den 0,81’e ve 2001’de 0,99’dan 1,02’ye y\u00fckselir.<\/span><\/p>\n

Bu analitik ayarlamalar\u0131n sonu\u00e7lar\u0131n\u0131 rastgele bir \u015firket \u00f6rne\u011fine g\u00f6sterir. Conseco gibi baz\u0131 \u015firketler \u00e7ok az de\u011fi\u015fiklik g\u00f6steriyor. Nicor \u200b\u200bve AK Steel gibi baz\u0131 \u015firketler, oranlarda b\u00fcy\u00fck de\u011fi\u015fiklikler ya\u015f\u0131yor. Washington Post gibi birka\u00e7 \u015firketin bor\u00e7 oranlar\u0131 iyile\u015fiyor.<\/span><\/p>\n

Bu analitik ayarlamalar, bir ticari giri\u015fimin mali yap\u0131s\u0131n\u0131 daha iyi de\u011ferlendirmenin bir yolu olarak hizmet eder. Emeklilik varl\u0131\u011f\u0131n\u0131n ve emeklilik y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn netle\u015ftirilmesi ve finansal tablolarda yer almayan kalemlerin muhasebele\u015ftirilmesi \u015firket performans\u0131n\u0131n anla\u015f\u0131lmas\u0131nda \u00f6nemli ad\u0131mlard\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Faiz Oran\u0131 Varsay\u0131m\u0131 \u015eirket emeklilik hesaplamalar\u0131n\u0131 yaparken, \u00f6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn faiz oran\u0131 ve plan varl\u0131klar\u0131n\u0131n beklenen getirisi hakk\u0131nda bir miktar tahmin yapmal\u0131d\u0131r. \u00d6ng\u00f6r\u00fclen fayda y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn faiz oran\u0131, \u00fc\u00e7\u00fcnc\u00fc bir taraf\u0131n emeklilik borcunu \u00f6demek i\u00e7in \u015firketten talep edece\u011fi oran olmal\u0131d\u0131r. Ba\u015fka bir deyi\u015fle, ticari i\u015fletme emeklilik borcunu devralmas\u0131 i\u00e7in ba\u015fka bir i\u015fletmeye \u00f6deme yapacaksa, bu s\u00f6zle\u015fmeye…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9973,"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":[25753,25752,25751],"tags":[25758,23036,23039,25756,25757,25759,25755,25754],"class_list":["post-10657","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gecici-vergi-doneminde-amortisman-muhasebe-kaydi","category-yil-icinde-alinan-demirbasin-amortisman-hesabi","category-yil-icinde-satilan-sabit-kiymetin-amortismani","tag-amortisman-muhasebe-kaydi-ornekleri","tag-amortisman-nedir","tag-amortisman-oranlari","tag-aralik-ayinda-alinan-demirbas-amortismani","tag-gecici-vergi-doneminde-amortisman-muhasebe-kaydi","tag-gecici-vergi-donemlerinde-amortisman-uygulamasi","tag-yil-icinde-alinan-demirbasin-amortisman-hesabi","tag-yil-icinde-satilan-sabit-kiymetin-amortismani"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10657","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=10657"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10657\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9973"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}