{"id":11382,"date":"2022-11-23T10:02:33","date_gmt":"2022-11-23T07:02:33","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11382"},"modified":"2022-11-23T10:02:33","modified_gmt":"2022-11-23T07:02:33","slug":"teknik-surum-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/teknik-surum-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Teknik S\u00fcr\u00fcm \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

\u00a0Teknik S\u00fcr\u00fcm\u00fc<\/span><\/strong><\/h3>\n

1980’lerin ba\u015f\u0131nda, borsaya kote baz\u0131 \u015firketlerde bilan\u00e7o d\u0131\u015f\u0131 finansman\u0131n boyutunun muhasebe mesle\u011fine y\u00f6nelik ele\u015ftirilere ve kamu endi\u015fesine yol a\u00e7t\u0131\u011f\u0131 bir dizi vaka ortaya \u00e7\u0131kt\u0131.<\/span><\/p>\n

Yan\u0131t olarak, \u0130ngiltere ve Galler Yeminli Mali M\u00fc\u015favirler Enstit\u00fcs\u00fc (ICAEW), tart\u0131\u015fma i\u00e7in bir \u00f6n belge olarak Aral\u0131k 1985’te Teknik Yay\u0131n (TR) 603’\u00fc yay\u0131nlad\u0131. Bilan\u00e7o d\u0131\u015f\u0131 i\u015flemleri incelerken mali tablolar\u0131 haz\u0131rlayanlar taraf\u0131ndan dikkate al\u0131nmas\u0131 gereken belirli noktalar\u0131 detayland\u0131rm\u0131\u015ft\u0131r.<\/span><\/p>\n

1. Ger\u00e7e\u011fe uygun ve ger\u00e7e\u011fe uygun bir g\u00f6r\u00fc\u015f sunmay\u0131 ama\u00e7layan mali tablolarda, bu t\u00fcr i\u015flemlerin ger\u00e7ek niteli\u011fi ve dolay\u0131s\u0131yla uygun muhasebele\u015ftirme y\u00f6ntemi belirlenirken, bu t\u00fcr i\u015flemlerin salt yasal bi\u00e7iminden ziyade ekonomik \u00f6z\u00fc dikkate al\u0131nmal\u0131d\u0131r.<\/span><\/p>\n

Kalemlerin ilgili i\u015flemlerin \u00f6z\u00fcne g\u00f6re hesaplara dahil edildi\u011fi ve bunun yasal bi\u00e7imlerinden farkl\u0131 oldu\u011fu durumlarda, hesap notlar\u0131nda bu i\u015flemlerin yasal bi\u00e7imi ve ilgili kalemlerin tutarlar\u0131 a\u00e7\u0131klanmal\u0131d\u0131r.<\/span><\/p>\n

2. \u00d6nemli bir i\u015flemin yasal \u015feklinden ziyade \u00f6z\u00fcne g\u00f6re muhasebele\u015ftirilmesinin \u015eirketler Kanununun gerekliliklerine uymad\u0131\u011f\u0131 ender durumlarda, do\u011fru ve adil bir g\u00f6r\u00fc\u015f sa\u011flamak i\u00e7in yeterli a\u00e7\u0131klama yap\u0131lmal\u0131d\u0131r. i\u015flemlerin ekonomik \u00f6z\u00fcne g\u00f6re haz\u0131rlanm\u0131\u015f ayr\u0131 proforma hesaplar sunar.<\/span><\/p>\n

TR 603’\u00fcn yay\u0131nlanmas\u0131, hem muhasebe mesle\u011fi i\u00e7inde hem de hukuk mesle\u011finin belirli \u00fcyeleri aras\u0131nda olduk\u00e7a fazla tart\u0131\u015fmaya yol a\u00e7t\u0131. \u00d6zellikle Hukuk Kurumu, TR 603’\u00fcn temel ama\u00e7lar\u0131na kat\u0131lmakla birlikte \u00f6nerilen \u00e7\u00f6z\u00fcme kat\u0131lmad\u0131klar\u0131n\u0131 belirtmi\u015ftir.<\/span><\/p>\n

Mali tablolar\u0131n ana amac\u0131n\u0131n kar\u015f\u0131la\u015ft\u0131r\u0131labilirlik ve tutarl\u0131l\u0131k sa\u011flamak oldu\u011funu ve bunun en iyi \u00f6znelli\u011fi minimumda tutarak ba\u015far\u0131ld\u0131\u011f\u0131n\u0131 savundular.<\/span><\/p>\n

Bu tart\u0131\u015fman\u0131n yaratt\u0131\u011f\u0131 ilgi sonucunda \u0130ngiltere’de muhasebe standartlar\u0131n\u0131n geli\u015ftirilmesinden sorumlu olan Muhasebe Standartlar\u0131 Komitesi (ASC), bilan\u00e7o d\u0131\u015f\u0131 i\u015flemler konusunu g\u00fcndemine alm\u0131\u015ft\u0131r. bir muhasebe standard\u0131 geli\u015ftirmek.<\/span><\/p>\n

ASC bilan\u00e7o d\u0131\u015f\u0131 finansmanla ilgili iki te\u015fhir tasla\u011f\u0131 yay\u0131nlad\u0131, ancak proje tamamlanmadan \u00f6nce Muhasebe Standartlar\u0131 Kurulu (ASB) taraf\u0131ndan de\u011fi\u015ftirildi.<\/span><\/p>\n

ED42<\/span><\/strong><\/p>\n

ASC’nin bilan\u00e7o d\u0131\u015f\u0131 i\u015flemler konusunu ele almaya y\u00f6nelik ilk giri\u015fimi, Mart 1988’de yay\u0131nlanan ED 42 – \u00d6zel ama\u00e7l\u0131 i\u015flemlerin muhasebesi idi. A\u00e7\u0131klama tasla\u011f\u0131, konuyu kavramsal bir a\u00e7\u0131dan ele almas\u0131 nedeniyle ASC taraf\u0131ndan daha \u00f6nce \u00fcretilen pek \u00e7ok taslaktan farkl\u0131yd\u0131. bir dizi ayr\u0131nt\u0131l\u0131 kural koymak yerine.<\/span><\/p>\n

A\u00e7\u0131klanan tasla\u011f\u0131n a\u00e7\u0131klay\u0131c\u0131 notu, \u00f6nerilen standard\u0131n ilkelerinin bir dizi ortak i\u015flem ve d\u00fczenlemeye uygulanmas\u0131n\u0131 inceledi, ancak bu \u00f6zel i\u015flemlerle ilgili zorunlu ayr\u0131nt\u0131l\u0131 kurallar geli\u015ftirmedi.<\/span><\/p>\n

ED49<\/span><\/strong><\/p>\n

ED 42, a\u00e7\u0131\u011fa \u00e7\u0131kt\u0131\u011f\u0131nda adil bir destek \u00f6l\u00e7\u00fcs\u00fc ald\u0131. Bununla birlikte, ASC’nin konuyla ilgili ba\u015fka bir belge yay\u0131nlamas\u0131ndan iki y\u0131l \u00f6nceydi ve bu, bir muhasebe standard\u0131 olmaktan \u00e7ok daha ileri bir a\u00e7\u0131klama tasla\u011f\u0131yd\u0131. ED 49 – \u0130\u015flemlerin \u00f6z\u00fcn\u00fc aktif ve pasif olarak yans\u0131tan May\u0131s 1990’da yay\u0131nland\u0131.<\/span><\/p>\n

Gecikme, Komite’nin ataletinden kaynaklanm\u0131yordu; bunun nedeni, konuyla \u00e7ok \u00f6nemli bir ilgisi olan 1989 \u015eirketler Yasas\u0131’n\u0131n o s\u0131rada Parlamento’dan ge\u00e7mesiydi ve proje ilerlemeden \u00f6nce bunun nihayet nas\u0131l yasala\u015faca\u011f\u0131n\u0131 g\u00f6rmek gerekiyordu.<\/span><\/p>\n

En \u00f6nemlisi, Kanun, konsolide mali tablolar amac\u0131yla bir ba\u011fl\u0131 ortakl\u0131k tan\u0131m\u0131n\u0131, kesinlikle \u015firketler aras\u0131ndaki hissedarl\u0131k ili\u015fkisinin bi\u00e7imine dayanan bir \u015firketten, ticari ili\u015fkinin \u00f6z\u00fcn\u00fc yans\u0131tan bir \u015firkete de\u011fi\u015ftirmi\u015ftir; \u00f6zellikle, raporlama yapan \u015firketin fiili kontrol uygulay\u0131p uygulamad\u0131\u011f\u0131. Bu daha ayr\u0131nt\u0131l\u0131 olarak tart\u0131\u015f\u0131lmaktad\u0131r.<\/span><\/p>\n

ED 49, ayr\u0131nt\u0131da \u00e7ok say\u0131da fark olmas\u0131na ra\u011fmen, selefinden temel olarak farkl\u0131 de\u011fildi. Asl\u0131nda, her iki a\u00e7\u0131klama tasla\u011f\u0131 da kolayca FRED 4’\u00fcn \u00f6nc\u00fcleri olarak kabul edilebilir, ancak bunun yay\u0131nlanmas\u0131 yakla\u015f\u0131k \u00fc\u00e7 y\u0131l daha s\u00fcrd\u00fc.<\/span><\/p>\n

Bu davada gecikme, ba\u015flang\u0131\u00e7ta muhasebe standartlar\u0131n\u0131 belirleme rejimindeki bir de\u011fi\u015fiklikten kaynaklanm\u0131\u015ft\u0131r; A\u011fustos 1990’da ASC’nin yerini ASB ald\u0131 ve yeni organ\u0131n konuya bir kez daha d\u00f6nmeden \u00f6nce uygulanacak temel kavramlar konusunda kendini tatmin etmesi biraz zaman ald\u0131. Bunu yapt\u0131\u011f\u0131nda da g\u00fcvenlikle\u015ftirme \u00f6nerileriyle ilgili olarak muhalefetle kar\u015f\u0131la\u015ft\u0131 ve bu, bu zorluklar \u00e7\u00f6z\u00fcl\u00fcrken projeyi daha da geciktirdi.<\/span><\/p>\n

\n

Bilsoft<\/span>
\nOn Muhasebe Program\u0131<\/span>
\nBilsoft \u015eikayet<\/span>
\nMuhasebe<\/a> Program\u0131<\/span>
\nBilsoft \u00fccretsiz on Muhasebe yorumlar\u0131<\/span>
\n\u00dccretsiz on Muhasebe Program\u0131<\/span>
\nBilsoft Muhasebe Yorum<\/span>
\nBilsoft E\u011fitim videolar\u0131<\/span><\/p>\n

\n

\u00d6NER\u0130LEN GEREKL\u0130L\u0130KLER<\/span><\/strong><\/h3>\n

\u0130\u015flemlerin esas\u0131n\u0131n bildirilmesi – \u015eubat 1993’te yay\u0131nland\u0131 ve dan\u0131\u015fma d\u00f6nemi Nisan ay\u0131n\u0131n sonuna kadar devam etti.<\/span><\/p>\n

Daha \u00f6nceki te\u015fhir taslaklar\u0131nda oldu\u011fu gibi, \u00a0ana \u00f6nermesi yine bir i\u015fletmenin i\u015flemlerinin \u00f6z\u00fcn\u00fcn ve ekonomik ger\u00e7ekli\u011finin mali tablolar\u0131na yans\u0131t\u0131lmas\u0131 gerekti\u011fi ve bu \u00f6z\u00fcn bir i\u015flemin t\u00fcm y\u00f6nleri ve sonu\u00e7lar\u0131 dikkate al\u0131narak tan\u0131mlanmas\u0131 gerekti\u011fidir ( veya bir dizi ba\u011flant\u0131l\u0131 i\u015flem) ve uygulamada ticari bir etkiye sahip olmas\u0131 muhtemel olanlara daha fazla a\u011f\u0131rl\u0131k verilmesi gerekir.<\/span><\/p>\n

Esas\u0131n belirlenmesinde, i\u015flemin i\u015fletmenin varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerini, hem daha \u00f6nce sahip oldu\u011fu hem de daha \u00f6nce sahip olmad\u0131\u011f\u0131 varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerini nas\u0131l art\u0131rd\u0131\u011f\u0131n\u0131 veya azaltt\u0131\u011f\u0131n\u0131 dikkate almak gerekir.<\/span><\/p>\n

Varl\u0131k ve Y\u00fck\u00fcml\u00fcl\u00fcklerin Tan\u0131m\u0131<\/span><\/strong><\/h3>\n

Bu ama\u00e7la, varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fckler a\u015fa\u011f\u0131daki gibi tan\u0131mlan\u0131r.<\/span>\u00a0Varl\u0131klar, ge\u00e7mi\u015f i\u015flemler veya olaylar\u0131n bir sonucu olarak bir i\u015fletme taraf\u0131ndan kontrol edilen gelecekteki ekonomik faydalara ili\u015fkin haklar veya di\u011fer eri\u015fimlerdir.<\/span><\/p>\n

Y\u00fck\u00fcml\u00fcl\u00fckler, bir i\u015fletmenin ge\u00e7mi\u015f i\u015flemler veya olaylar\u0131n bir sonucu olarak ekonomik faydalar\u0131 devretme y\u00fck\u00fcml\u00fcl\u00fckleridir. Bu tan\u0131mlar, ASB’nin t\u00fcm muhasebe standartlar\u0131 i\u00e7in kavramsal destek sa\u011flamay\u0131 ama\u00e7layan ayr\u0131 bir proje olan \u0130lkeler Beyan\u0131n\u0131n bir par\u00e7as\u0131 olarak \u00f6nerdi\u011fi tan\u0131mlarla ayn\u0131d\u0131r.<\/span><\/p>\n

Risklerin ve \u00d6d\u00fcllerin Analizi<\/span><\/strong><\/h3>\n

Standart, kalemi olu\u015fturan gelecekteki faydalar\u0131n ak\u0131\u015f\u0131nda bulunan risklerin kimlere ait oldu\u011funun dikkate al\u0131nmas\u0131n\u0131n, bir kalemin bir varl\u0131k veya y\u00fck\u00fcml\u00fcl\u00fck tan\u0131m\u0131n\u0131 kar\u015f\u0131lay\u0131p kar\u015f\u0131lamad\u0131\u011f\u0131 sorusunun \u00e7\u00f6z\u00fclmesine yard\u0131mc\u0131 olabilece\u011fini s\u00f6ylemeye devam eder.<\/span><\/p>\n

Bir i\u015flemin taraflar\u0131 aras\u0131nda bu t\u00fcr risklerin da\u011f\u0131t\u0131lmas\u0131n\u0131n genellikle hak ve y\u00fck\u00fcml\u00fcl\u00fcklerin nerede oldu\u011funu g\u00f6sterdi\u011fine ve b\u00f6ylece i\u015fletmenin i\u015flem sonucunda bir varl\u0131k veya y\u00fck\u00fcml\u00fcl\u00fck edinip elde etmedi\u011fini veya elden \u00e7\u0131kard\u0131\u011f\u0131n\u0131 g\u00f6stermeye yard\u0131mc\u0131 oldu\u011funa i\u015faret eder.<\/span><\/p>\n

Varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin risk ve getirileri \u00e7e\u015fitli \u015fekillerde s\u0131n\u0131fland\u0131rmak m\u00fcmk\u00fcnd\u00fcr. \u00c7e\u015fitli finansal riskleri ve \u00f6d\u00fclleri listeleyen yeni bir analiz, Uluslararas\u0131 Muhasebe Standartlar\u0131 Komitesi’nin a\u00e7\u0131k tasla\u011f\u0131 E40 – Finansal Ara\u00e7lar i\u00e7in Muhasebe’de bulunabilir.\u00a0<\/span><\/p>\n

‘Finansal ara\u00e7lar, bir i\u015fletmenin a\u015fa\u011f\u0131da a\u00e7\u0131klanan finansal risklerden bir veya daha fazlas\u0131n\u0131 \u00fcstlenmesi veya ba\u015fka bir tarafa devretmesi ile sonu\u00e7lan\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u00a0Teknik S\u00fcr\u00fcm\u00fc 1980’lerin ba\u015f\u0131nda, borsaya kote baz\u0131 \u015firketlerde bilan\u00e7o d\u0131\u015f\u0131 finansman\u0131n boyutunun muhasebe mesle\u011fine y\u00f6nelik ele\u015ftirilere ve kamu endi\u015fesine yol a\u00e7t\u0131\u011f\u0131 bir dizi vaka ortaya \u00e7\u0131kt\u0131. Yan\u0131t olarak, \u0130ngiltere ve Galler Yeminli Mali M\u00fc\u015favirler Enstit\u00fcs\u00fc (ICAEW), tart\u0131\u015fma i\u00e7in bir \u00f6n belge olarak Aral\u0131k 1985’te Teknik Yay\u0131n (TR) 603’\u00fc yay\u0131nlad\u0131. Bilan\u00e7o d\u0131\u015f\u0131 i\u015flemleri incelerken mali tablolar\u0131…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10383,"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":[28505,28504,28503],"tags":[28506,28511,28510,28507,28508,27391,23161,28509],"class_list":["post-11382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilsoft-muhasebe-yorum","category-bilsoft-ucretsiz-on-muhasebe-yorumlari","category-on-muhasebe-programi","tag-bilsoft","tag-bilsoft-egitim-videolari","tag-bilsoft-muhasebe-yorum","tag-bilsoft-sikayet","tag-bilsoft-ucretsiz-on-muhasebe-yorumlari","tag-muhasebe-programi","tag-on-muhasebe-programi","tag-ucretsiz-on-muhasebe-programi"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11382","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=11382"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11382\/revisions"}],"predecessor-version":[{"id":11383,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11382\/revisions\/11383"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/10383"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}