{"id":10663,"date":"2022-08-02T10:57:02","date_gmt":"2022-08-02T07:57:02","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=10663"},"modified":"2022-08-02T10:57:02","modified_gmt":"2022-08-02T07:57:02","slug":"ilke-bazli-muhasebe-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/ilke-bazli-muhasebe-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"\u0130lke Bazl\u0131 Muhasebe \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

\u0130lke Bazl\u0131 Muhasebe<\/span><\/strong><\/h3>\n

Son zamanlarda bas\u0131n, SEC’in eski ba\u015fkan\u0131 Harvey Pitt, Citicorp’un eski ba\u015fkan\u0131 Walter Wriston, Uluslararas\u0131 Muhasebe Standartlar\u0131 Kurulu ba\u015fkan\u0131 David Tweedie ve hatta SEC’in eski ba\u015fkan\u0131 taraf\u0131ndan savunulan ilkeye dayal\u0131 muhasebe \u00f6nerileri hakk\u0131nda haber yapt\u0131.\u00a0<\/span><\/p>\n

Bu \u00f6nerilerin arkas\u0131ndaki fikir, genellikle FASB taraf\u0131ndan ilan edilen kurallar\u0131n k\u00fc\u00e7\u00fck ayr\u0131nt\u0131lara odaklanmas\u0131 ve yo\u011fun, se\u00e7ici ve bazen a\u015f\u0131lmaz olmas\u0131d\u0131r. Kurallar bunun yerine geni\u015f tabanl\u0131 ilkelere odaklan\u0131rsa, kurallar\u0131n kendileri olduk\u00e7a kolay bir \u015fekilde ifade edilebilir. S\u00fcre\u00e7 herkes i\u00e7in daha kolay hale gelir ve y\u00f6neticiler sistemi oynamak yerine iyi y\u00f6ntemleri se\u00e7ecektir.<\/span><\/p>\n

B\u00f6l\u00fcm 9 bu \u00f6neriyi ayr\u0131nt\u0131l\u0131 olarak ele\u015ftirir. Y\u00f6neticilerin, direkt\u00f6rlerin ve denet\u00e7ilerinin iyi muhasebe ilkelerini kullanarak \u00d6AK’leri hesaba katma \u015fans\u0131na sahip olduklar\u0131n\u0131 \u015fimdilik s\u00f6ylemek yeterli. Belirtildi\u011fi gibi, \u00d6AK’ler 1970’lerden beri mevcuttur ve \u00d6AK’lerle ilgili kurallar ancak son on y\u0131lda ya da \u00f6ylesine ortaya konmu\u015ftur.<\/span><\/p>\n

B\u00f6yle bir ortamda, y\u00f6neticiler ana yolu se\u00e7mi\u015f, \u00d6AK’leri makul bir \u015fekilde hesaba katm\u0131\u015f ve \u00e7ok ihtiya\u00e7 duyulan a\u00e7\u0131klamalar\u0131 sa\u011flam\u0131\u015f olabilir. Genellikle borcu saklad\u0131klar\u0131 ve SEC ve FASB taraf\u0131ndan k\u0131\u015fk\u0131rt\u0131lana kadar dipnotlarda bile hi\u00e7bir \u015fey s\u00f6ylemedikleri i\u00e7in testi ge\u00e7emediler.<\/span><\/p>\n

Asl\u0131nda, SPE’lerin tamam\u0131, bilan\u00e7o m\u00fchendisli\u011finin muazzam bir yolu olarak g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Enron davas\u0131 yaln\u0131zca Jeff Skilling, Kenneth Lay, Andy Fastow ve di\u011ferlerinin yapt\u0131\u011f\u0131 belirli sahtekarl\u0131klar\u0131 ortaya \u00e7\u0131karmakla kalmad\u0131, ayn\u0131 zamanda \u00e7o\u011fu SPE’ye ili\u015fkin kurumsal a\u00e7\u0131klamalar\u0131n k\u00f6t\u00fc koktu\u011fu ger\u00e7e\u011fini de ortaya \u00e7\u0131kard\u0131. Y\u00f6neticiler bu s\u0131navda \u00e7ok ba\u015far\u0131s\u0131z oldular, denet\u00e7ileri de \u00f6yle, bu y\u00fczden ilkelere dayal\u0131 muhasebe konusunda \u00f6nemli \u00e7ekincelerim var.<\/span><\/p>\n

G\u00dcVENL\u0130KLE\u015eT\u0130RMELER<\/span><\/strong><\/h3>\n

Menkul k\u0131ymetle\u015ftirmeler, az \u00e7ok homojen varl\u0131klardan olu\u015fan bir havuz al\u0131r ve bunlar\u0131 menkul k\u0131ymetlere d\u00f6n\u00fc\u015ft\u00fcr\u00fcr. G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi, fikir, varl\u0131k havuzu taraf\u0131ndan \u00fcretilen nakit taraf\u0131ndan geri \u00f6denen yat\u0131r\u0131mc\u0131lardan bor\u00e7 para almakt\u0131r. Bu s\u00fcre\u00e7 ipotekler, kredi kart\u0131 alacaklar\u0131 ve alacak hesaplar\u0131 ile ba\u015flad\u0131.<\/span><\/p>\n

Bug\u00fcn menkul k\u0131ymetle\u015ftirmeler, ula\u015f\u0131m ekipman\u0131, sabit fiyatl\u0131 enerji s\u00f6zle\u015fmeleri ve st\u00fcdyo filmleri dahil olmak \u00fczere her t\u00fcrl\u00fc varl\u0131\u011f\u0131 i\u00e7erecek \u015fekilde geni\u015fledi. Su hizmetleri gibi t\u00fcm i\u015fletmeleri g\u00fcvenlik alt\u0131na almak bile m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n

Menkul k\u0131ymetle\u015ftirmeler b\u00fcy\u00fck bir i\u015ftir. Menkul k\u0131ymetle\u015ftirilmi\u015f bor\u00e7 verme ABD ekonomisinde 6 trilyon dolara ula\u015ft\u0131; Citigroup’un 204 milyar dolarl\u0131k varl\u0131\u011fa dayal\u0131 menkul k\u0131ymetleri var ve J.P. Morgan’\u0131n 75 milyar dolar\u0131 var. A\u00e7\u0131k\u00e7a, 6 trilyon dolar kimsenin bilan\u00e7osunda g\u00f6r\u00fcnmedi\u011finde, hesaplar ekonominin finansal risklerini yans\u0131tmaz.<\/span><\/p>\n

Bu b\u00f6l\u00fcm, genel olarak menkul k\u0131ymetle\u015ftirmeler hakk\u0131nda daha fazla ayr\u0131nt\u0131y\u0131 dolduracakt\u0131r. Bu karakterizasyon, pratikte \u00e7ok say\u0131da varyasyon ger\u00e7ekle\u015fti\u011fi i\u00e7in zorunlu olarak geneldir.<\/span><\/p>\n

\n

muhasebe<\/a> kodlar\u0131<\/span>
\nmuhasebe terimleri<\/span>
\nmuhasebe nedir<\/span>
\nmuhasebe dersleri<\/span>
\nbilan\u00e7o<\/span>
\nbilan\u00e7o hesaplar\u0131<\/span><\/p>\n

\n

Kurulum ve \u00c7al\u0131\u015ft\u0131rma<\/span><\/strong><\/h3>\n

Genel grafi\u011fi al\u0131r ve menkul k\u0131ymetle\u015ftirmeler i\u00e7in ayr\u0131nt\u0131lar ekler. Panel A, SPE olu\u015fturuldu\u011funda ger\u00e7ekle\u015fen transferleri g\u00f6sterir. Panel B, ilk kurulumdan sonra ger\u00e7ekle\u015fen i\u015flemleri g\u00f6sterir.<\/span><\/p>\n

Panel A’ya olduk\u00e7a benzer. \u015eirket, ipoteklerin i\u015flenmesi gibi belirli bir ama\u00e7 i\u00e7in SPE’yi olu\u015fturur. SPE, yat\u0131r\u0131mc\u0131lara varl\u0131\u011fa dayal\u0131 menkul k\u0131ymetler ihra\u00e7 eder ve yat\u0131r\u0131mc\u0131lardan nakit al\u0131r.<\/span><\/p>\n

Bu varl\u0131\u011fa dayal\u0131 menkul k\u0131ymetler genellikle bor\u00e7 \u015feklini al\u0131r. \u00d6AK nakdi ald\u0131\u011f\u0131nda, nakdi ticari i\u015fletmeye iletir, o da varl\u0131klar\u0131 \u00d6AK’ye devreder.<\/span><\/p>\n

Spesifik tutarlar bir sponsor, ticari i\u015fletme ve yat\u0131r\u0131mc\u0131lar taraf\u0131ndan s\u00f6zle\u015fmeye dayal\u0131 olarak belirlenir. Ayn\u0131 zamanda, birisi yat\u0131r\u0131mc\u0131lar\u0131n anaparalar\u0131n\u0131 ve faizlerini alacaklar\u0131n\u0131 garanti eder. Tipik olarak garanti, firma taraf\u0131ndan SPE’ye devredilen varl\u0131klar\u0131n de\u011ferini garanti etme \u015feklinde gelir.<\/span><\/p>\n

Panel B, menkul k\u0131ymetle\u015ftirmenin \u00e7e\u015fitli taraflar\u0131 taraf\u0131ndan i\u015flemlerin i\u015flenmesini tasvir eder. M\u00fc\u015fteriler, fonlar\u0131 SPE’ye g\u00f6ndererek bor\u00e7lar\u0131n\u0131 \u00f6derler. SPE, paray\u0131 hem anapara hem de faiz olmak \u00fczere yat\u0131r\u0131mc\u0131lara \u00f6demek i\u00e7in kullan\u0131r.<\/span><\/p>\n

\u00d6A\u0130 genellikle kefil i\u00e7in garanti i\u00e7in bir miktar \u00fccret ve firman\u0131n \u00d6A\u0130’ye sa\u011flad\u0131\u011f\u0131 hizmetler i\u00e7in ticari i\u015fletmeye bir miktar \u00f6deme yapacakt\u0131r.<\/span><\/p>\n

\u00d6A\u0130, m\u00fc\u015fteriler bor\u00e7lar\u0131n\u0131 \u00f6deyene ve \u00d6A\u0130, \u00d6A\u0130 yat\u0131r\u0131mc\u0131lar\u0131na \u00f6deme yapana kadar devam eder. Bu noktada baz\u0131 varl\u0131klar \u00d6AK’te kalabilir; s\u00f6zle\u015fme, bu kalan \u00f6z sermaye ile ne yap\u0131laca\u011f\u0131n\u0131 belirtmelidir.<\/span><\/p>\n

Sadece menkul k\u0131ymetle\u015ftirmelerin do\u011fas\u0131n\u0131 anlamam\u0131za de\u011fil, ayn\u0131 zamanda menkul k\u0131ymetle\u015ftirmelerle ilgili temel muhasebe konular\u0131n\u0131 ortaya \u00e7\u0131karmam\u0131za yard\u0131mc\u0131 olacak bir \u00f6rnekle biraz \u00f6zg\u00fcnl\u00fck ekleyelim. Basit bir \u00f6rnek g\u00f6r\u00fcn\u00fcr.<\/span><\/p>\n

CarSales ad\u0131nda bir araba sat\u0131c\u0131s\u0131 d\u00fc\u015f\u00fcn\u00fcn. Belirli bir zaman diliminde 100.000$’l\u0131k otomobil sat\u0131yor ve m\u00fc\u015fteriler bu arabalar i\u00e7in 5.000$’l\u0131k pe\u015finat \u00f6demesi yap\u0131yor. \u0130\u015fleri basitle\u015ftirmek i\u00e7in, araba kredilerinin faizsiz olarak verildi\u011fini varsayal\u0131m.<\/span><\/p>\n

\u015eimdi nakit istedi\u011fi i\u00e7in, ticari i\u015fletme bu otomobil kredilerini menkul k\u0131ymetle\u015ftirmeye karar verir. Bu nedenle, menkul k\u0131ymetle\u015ftirmelerin, \u015firketin ucuz faiz oranlar\u0131nda bor\u00e7 para ald\u0131\u011f\u0131 s\u00fcsl\u00fc ara\u00e7lar oldu\u011funa dikkat edin. Bu oranlar, \u00d6AK taraf\u0131ndan sa\u011flanan kredi iyile\u015ftirmeleri nedeniyle konvansiyonel kredilerden daha d\u00fc\u015f\u00fckt\u00fcr.<\/span><\/p>\n

CarSales, bu alacaklar\u0131 menkul k\u0131ymetle\u015ftirmek i\u00e7in bir SPE olarak Y\u0131ka ve Duruluyor. Alacakl\u0131lar, varl\u0131\u011fa dayal\u0131 menkul k\u0131ymetler kar\u015f\u0131l\u0131\u011f\u0131nda SPE’ye 80.000 $ bor\u00e7 verir. Bu durumda, kredi otomobil kredisi ile g\u00fcvence alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Bu varl\u0131\u011fa dayal\u0131 menkul k\u0131ymetlerin anapara \u00fczerinden y\u00fczde 10 \u00f6dedi\u011fini varsayal\u0131m.<\/span><\/p>\n

E\u015fzamanl\u0131 olarak, yarat\u0131ld\u0131\u011f\u0131 g\u00fcn, SPE, 95.000$’l\u0131k otomobil kredisi kar\u015f\u0131l\u0131\u011f\u0131nda CarSales’e 80.000$ g\u00f6nderir. CarSales iki nedenle alacak de\u011ferinden daha az nakit kabul etmektedir. Birinci neden paran\u0131n zaman de\u011feridir. CarSales, m\u00fc\u015fterilerinden ayl\u0131k nakit \u00f6demelerini havale ettiklerinde paray\u0131 alabilir, ancak bu nakit ak\u0131\u015flar\u0131 gelecekte ger\u00e7ekle\u015fir.<\/span><\/p>\n

Bu nakit ak\u0131\u015flar\u0131n\u0131n bug\u00fcnk\u00fc de\u011feri, tart\u0131\u015f\u0131ld\u0131\u011f\u0131 gibi, gelecekteki de\u011ferlerinden daha d\u00fc\u015f\u00fckt\u00fcr. \u0130kinci sebep ise baz\u0131 m\u00fc\u015fterilerin \u00f6demelerini atlayacak olmas\u0131d\u0131r. Belki i\u015flerini kaybederler, belki aileleri b\u00fcy\u00fck sa\u011fl\u0131k sorunlar\u0131 ya\u015far ya da belki baz\u0131lar\u0131 can \u00e7eki\u015fir.<\/span><\/p>\n

M\u00fc\u015fterilerin bor\u00e7lar\u0131n\u0131 \u00f6deyememelerinin veya \u00f6dememelerinin sebebi ne olursa olsun, baz\u0131lar\u0131n\u0131n \u00f6demeyi ka\u00e7\u0131rmas\u0131n\u0131 bekliyoruz. Firma, gerekli oldu\u011funu umdu\u011fundan daha fazlas\u0131n\u0131 SPE’ye iletilen havuza koyarak bu varl\u0131klar\u0131n de\u011ferini art\u0131r\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130lke Bazl\u0131 Muhasebe Son zamanlarda bas\u0131n, SEC’in eski ba\u015fkan\u0131 Harvey Pitt, Citicorp’un eski ba\u015fkan\u0131 Walter Wriston, Uluslararas\u0131 Muhasebe Standartlar\u0131 Kurulu ba\u015fkan\u0131 David Tweedie ve hatta SEC’in eski ba\u015fkan\u0131 taraf\u0131ndan savunulan ilkeye dayal\u0131 muhasebe \u00f6nerileri hakk\u0131nda haber yapt\u0131.\u00a0 Bu \u00f6nerilerin arkas\u0131ndaki fikir, genellikle FASB taraf\u0131ndan ilan edilen kurallar\u0131n k\u00fc\u00e7\u00fck ayr\u0131nt\u0131lara odaklanmas\u0131 ve yo\u011fun, se\u00e7ici ve bazen…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10042,"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":[25782,25780,25781],"tags":[24932,22983,22812,25783,22850,25784],"class_list":["post-10663","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe-dersleri","category-muhasebe-kodlari","category-muhasebe-terimleri","tag-bilanco","tag-bilanco-hesaplari","tag-muhasebe-dersleri","tag-muhasebe-kodlari","tag-muhasebe-nedir","tag-muhasebe-terimleri"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10663","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=10663"}],"version-history":[{"count":0,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/10663\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/10042"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=10663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=10663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=10663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}