{"id":11400,"date":"2022-11-25T09:44:51","date_gmt":"2022-11-25T06:44:51","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11400"},"modified":"2022-11-25T09:44:51","modified_gmt":"2022-11-25T06:44:51","slug":"muhasebe-kurallari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/muhasebe-kurallari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"MUHASEBE KURALLARI \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Kiralamalar\u0131n Muhasebesi<\/span><\/strong><\/h3>\n

ABD’deki kurallar, Birle\u015fik Krall\u0131k’takilere b\u00fcy\u00fck \u00f6l\u00e7\u00fcde benzer. Bununla birlikte, \u00f6zellikle kiralamalar\u0131n finansal kiralama olarak s\u0131n\u0131fland\u0131r\u0131lmas\u0131na ili\u015fkin kriterlerde baz\u0131 ayr\u0131nt\u0131l\u0131 farkl\u0131l\u0131klar bulunmaktad\u0131r. E\u015fde\u011fer ABD standard\u0131, bu t\u00fcr d\u00f6rt kriter verir ve bunlardan herhangi biri kar\u015f\u0131lan\u0131rsa, kiralama bir sermaye (finans) kiralamas\u0131d\u0131r.<\/span><\/p>\n

Bu kriterlerden biri, SSAP 21’dekine benzer bir %90 testidir. SSAP %90 testi, yaln\u0131zca bir kiralaman\u0131n finansal kiralama oldu\u011funa dair \u00e7\u00fcr\u00fct\u00fclebilir bir varsay\u0131ma yol a\u00e7arken, bu ABD’de bir kurald\u0131r; SFAS kapsam\u0131nda bir sermaye kiralamas\u0131n\u0131 g\u00f6steriyorsa, ba\u015fka hi\u00e7bir fakt\u00f6r bu s\u0131n\u0131fland\u0131rmay\u0131 de\u011fi\u015ftiremez.<\/span><\/p>\n

Di\u011fer \u00fc\u00e7 kriter ise:<\/span><\/strong><\/p>\n

(a) kiralama, varl\u0131\u011f\u0131n m\u00fclkiyetini kiralama s\u00fcresinin sonunda kirac\u0131ya devreder;<\/span>
\n(b) Kiralama s\u00f6zle\u015fmesinin, kirac\u0131n\u0131n varl\u0131\u011f\u0131, opsiyonu kullanaca\u011f\u0131ndan makul \u00f6l\u00e7\u00fcde emin oldu\u011fu, kullan\u0131m tarihindeki ger\u00e7e\u011fe uygun de\u011ferinden yeterince d\u00fc\u015f\u00fck bir fiyattan sat\u0131n almas\u0131na olanak tan\u0131yan bir pazarl\u0131kl\u0131 sat\u0131n alma opsiyonu i\u00e7ermesi. Bu, Birle\u015fik Krall\u0131k’taki tipik bir kiral\u0131k sat\u0131n alma s\u00f6zle\u015fmesi i\u00e7in ge\u00e7erlidir;<\/span>
\n(c) Kiralama s\u00fcresinin, varl\u0131\u011f\u0131n tahmini kalan ekonomik \u00f6mr\u00fcn\u00fcn %75’ine veya daha fazlas\u0131na e\u015fit olmas\u0131.<\/span><\/p>\n

Ancak kiralama s\u00fcresi, varl\u0131\u011f\u0131n toplam ekonomik \u00f6mr\u00fcn\u00fcn son %25’lik diliminde ba\u015fl\u0131yorsa, kiralaman\u0131n s\u0131n\u0131fland\u0131r\u0131lmas\u0131nda bu kriter kullan\u0131lmamal\u0131d\u0131r.<\/span><\/p>\n

Muhasebe ve a\u00e7\u0131klama kurallar\u0131 di\u011fer kiralamalarla ayn\u0131 olsa da, gayrimenkul i\u00e7eren kiralamalar\u0131 s\u0131n\u0131fland\u0131rmak i\u00e7in belirli kurallar vard\u0131r.<\/span><\/p>\n

lAS 17, 1982’de yay\u0131nland\u0131 ve temel gereksinimleri de SSAP’ninkine benziyor. Bir finansal kiralama, ‘bir varl\u0131\u011f\u0131n m\u00fclkiyetinden kaynaklanan t\u00fcm riskleri ve getirileri \u00f6nemli \u00f6l\u00e7\u00fcde devreden’ kiralama olarak tan\u0131mlan\u0131r.<\/span><\/p>\n

Bir kiralaman\u0131n normalde finansal kiralama olarak s\u0131n\u0131fland\u0131r\u0131laca\u011f\u0131 durumlara ili\u015fkin \u00f6rnekler verilmi\u015ftir; bunlardan biri ‘mevcut de\u011fer testidir’, ancak SSAP’de belirtilen %90’a e\u015fde\u011fer belirli bir y\u00fczdeye at\u0131fta bulunmaz.<\/span><\/p>\n

KURALLAR NASIL UYGULANIR?<\/span><\/strong><\/h3>\n

A\u015fa\u011f\u0131daki \u00f6rnek, basit bir finansal kiralaman\u0131n nas\u0131l muhasebele\u015ftirildi\u011finin mekani\u011fini g\u00f6stermektedir. %15,15’lik finansman gideri, \u00f6denmemi\u015f y\u00fck\u00fcml\u00fcl\u00fck \u00fczerinde sabit bir \u00fccret oran\u0131 elde etmek amac\u0131yla matematiksel bir form\u00fcl kullan\u0131larak hesaplan\u0131r. Di\u011fer daha yakla\u015f\u0131k y\u00f6ntemler de kabul edilebilir.<\/span><\/p>\n

Yukar\u0131daki \u00f6rnekteki varl\u0131\u011f\u0131n ger\u00e7e\u011fe uygun de\u011feri, diyelim ki 15.000 \u00a3 olsayd\u0131 ve varl\u0131\u011f\u0131n \u00f6mr\u00fc 10 y\u0131l olsayd\u0131, yani 1996’n\u0131n sonunda hala \u00f6nemli bir art\u0131k de\u011feri olsayd\u0131, kiralama bir faaliyet kiralamas\u0131 olurdu.\u00a0<\/span><\/p>\n

Bu durumda, kiralar, be\u015f y\u0131l\u0131n her birinde 2.600 sterlinlik nakit tutarlar\u0131 \u00fczerinden kar ve zarar hesab\u0131na gider kaydedilecek ve ne varl\u0131k ne de y\u00fck\u00fcml\u00fcl\u00fck bilan\u00e7oda g\u00f6r\u00fcnmeyecekti.<\/span><\/p>\n

Bazen, bir kiralama olarak ifade edilmeyen bir d\u00fczenleme, yine de SSAP h\u00fck\u00fcmleri kapsam\u0131na girecektir. Standart, kiralamay\u0131 ‘bir taraf\u0131n bir varl\u0131\u011f\u0131n m\u00fclkiyetini elinde tuttu\u011fu ancak belirli \u00f6demeler kar\u015f\u0131l\u0131\u011f\u0131nda \u00fczerinde anla\u015fmaya var\u0131lan bir s\u00fcre boyunca varl\u0131\u011f\u0131n kullan\u0131m hakk\u0131n\u0131 ba\u015fka bir tarafa devretti\u011fi d\u00fczenlemeleri’ i\u00e7erecek \u015fekilde tan\u0131mlar. B\u00f6yle bir d\u00fczenlemenin bir \u00f6rne\u011fi a\u015fa\u011f\u0131da a\u00e7\u0131klanmaktad\u0131r.<\/span><\/p>\n

Sat\u0131\u015f ve Geri Kiralama<\/span><\/h3>\n

Bir \u015firketin m\u00fclk\u00fcn\u00fcn sat\u0131\u015f\u0131 ve geri kiralanmas\u0131, uzun y\u0131llard\u0131r iyi tan\u0131nan bir finansman \u015fekli olmu\u015ftur. Tipik bir i\u015flemde, ilgili \u015firket tu\u011fla ve har\u00e7la ba\u011flanm\u0131\u015f finansman\u0131n i\u015fin ba\u015fka bir yerinde kullan\u0131lmas\u0131n\u0131n daha iyi olaca\u011f\u0131 sonucuna varm\u0131\u015f olacak ve m\u00fclk\u00fc kira kar\u015f\u0131l\u0131\u011f\u0131nda i\u015fgal etmeye devam ederken bir kuruma satacakt\u0131r.<\/span><\/p>\n

\n

Muhasebenin temel kavramlar\u0131 ile ilgili \u00f6rnekler<\/span>
\nMuhasebe temel bilgiler<\/span>
\n\u0130HT\u0130YATLILIK Kavram\u0131<\/span>
\nMuhasebenin<\/a> Temel Kavramlar\u0131<\/span>
\nMuhasebenin temel Kavramlar\u0131 k\u0131sa a\u00e7\u0131klamalar\u0131<\/span>
\nTarafs\u0131zl\u0131k ve belgelendirme Kavram\u0131<\/span>
\n\u00d6z\u00fcn \u00d6nceli\u011fi Kavram\u0131; muhasebe<\/span>
\nMuhasebenin temel \u0130lkeleri<\/span><\/p>\n

\n

MUHASEBE KURALLARI<\/span><\/strong><\/h3>\n

Di\u011fer benzer i\u015flemlerde oldu\u011fu gibi ayn\u0131 temel hususlar ge\u00e7erlidir. Ele al\u0131nmas\u0131 gereken soru, sat\u0131\u015f ve geri kiralaman\u0131n, birlikte ele al\u0131nd\u0131\u011f\u0131nda, m\u00fclk\u00fcn risk ve getirilerinin ger\u00e7ek bir elden \u00e7\u0131kar\u0131lmas\u0131n\u0131 m\u0131 olu\u015fturdu\u011fu, yoksa daha \u00e7ok \u015firkete hala faydal\u0131 olan bir finansman anla\u015fmas\u0131 niteli\u011finde olup olmad\u0131\u011f\u0131d\u0131r.\u00a0<\/span><\/p>\n

Sat\u0131\u015f ve geri kiralama konusundaki muhasebe kurallar\u0131, kiralama standard\u0131 SSAP 21’in 1984’te yay\u0131mlanmas\u0131ndan bu yana Birle\u015fik Krall\u0131k’ta y\u00fcr\u00fcrl\u00fcktedir.\u00a0<\/span><\/p>\n

Finansal kiralama, bir varl\u0131\u011f\u0131n m\u00fclkiyetinin \u00f6nemli \u00f6l\u00e7\u00fcde t\u00fcm risklerini ve getirilerini kirac\u0131ya1 devreden kiralamad\u0131r, oysa faaliyet kiralamas\u0131, finansal kiralama olmayan di\u011fer t\u00fcm kiralamalard\u0131r.<\/span><\/p>\n

SSAP’ye y\u00f6nelik k\u0131lavuz notlar, ister finansal kiralama isterse faaliyet kiralamas\u0131 olsun, sat\u0131\u015f ve geri kiralama i\u015flemlerinin nas\u0131l muhasebele\u015ftirilece\u011fine ili\u015fkin daha ayr\u0131nt\u0131l\u0131 bir tart\u0131\u015fma i\u00e7erir. Bunlar a\u015fa\u011f\u0131daki arg\u00fcmanlar\u0131 ortaya koymaktad\u0131r.<\/span><\/p>\n

Finansal Kiralama<\/span><\/strong><\/h3>\n

Geri kiralaman\u0131n bir finansal kiralama olmas\u0131 ve sat\u0131\u015f de\u011ferinin gayrimenkul\u00fcn defter de\u011ferinden y\u00fcksek olmas\u0131 durumunda, bu g\u00f6r\u00fcnen k\u00e2r\u0131n i\u015flem an\u0131nda kar zarar hesab\u0131na al\u0131nmamas\u0131 gerekir. Buradaki mant\u0131k, \u00f6z\u00fcnde elden \u00e7\u0131kar\u0131lmam\u0131\u015f bir varl\u0131\u011f\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan kar g\u00f6sterilmesinin yanl\u0131\u015f olaca\u011f\u0131d\u0131r.<\/span><\/p>\n

Bununla birlikte, SSAP, bilan\u00e7o muamelesi konusunda biraz karars\u0131zd\u0131r; iki alternatif sunum \u00f6nerilmektedir:<\/span><\/strong><\/p>\n

(a) Varl\u0131k ba\u015flang\u0131\u00e7ta, g\u00f6r\u00fcn\u00fcr k\u00e2r\u0131n ertelenmesi ve kiralama s\u00fcresi boyunca k\u00e2r zarar hesab\u0131na al\u0131nmas\u0131 d\u0131\u015f\u0131nda, normal \u015fekilde sat\u0131lm\u0131\u015f gibi muamele g\u00f6r\u00fcr. Kiralama kapsam\u0131ndaki varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fck daha sonra sat\u0131\u015f de\u011ferinden bilan\u00e7oya geri getirilir; veya<\/span>
\n(b) varl\u0131k, sat\u0131c\u0131n\u0131n\/kirac\u0131n\u0131n bilan\u00e7osunda \u00f6nceki defter de\u011ferinde kal\u0131r ve sat\u0131\u015f gelirleri alacakl\u0131 olarak g\u00f6sterilir. Bu alacakl\u0131 bakiyesi, geri kiralama kapsam\u0131ndaki finansal kiralama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc temsil eder. Daha sonra kira \u00f6demeleri yap\u0131ld\u0131\u011f\u0131nda, k\u0131smen s\u00f6z konusu alacakl\u0131n\u0131n geri \u00f6demesi ve k\u0131smen de kar ve zarar hesab\u0131na bir finansman gideri olarak (finansal kiralama i\u00e7in ola\u011fan \u015fekilde) muamele g\u00f6r\u00fcrler.<\/span><\/p>\n

\u0130kinci sunum, m\u00fclk \u00fczerinde g\u00fcvence alt\u0131na al\u0131nan bir kredinin y\u00fckseltilmesi d\u0131\u015f\u0131nda hi\u00e7bir \u015feyin de\u011fi\u015fmedi\u011fi anla\u015fman\u0131n \u00f6z\u00fcyle daha uyumludur.<\/span><\/p>\n

\u00d6nceki i\u015flem, do\u011fru kar ve zarar hesab\u0131 sonucunu verebilir (“k\u00e2r\u0131n” amortisman\u0131, daha y\u00fcksek amortisman \u00fccretini dengeleyecektir), ancak aksini \u00f6nerecek \u00e7ok az \u015fey vard\u0131r. Bu nedenle FRED, (b)’nin gelecekte gerekli tedavi olmas\u0131 gerekti\u011fini \u00f6nermektedir.<\/span><\/p>\n

Sat\u0131\u015f de\u011feri defter de\u011ferinin alt\u0131na d\u00fc\u015ferse, sat\u0131\u015ftan do\u011fan g\u00f6r\u00fcn\u00fcr zarar, sat\u0131\u015f ve geri kiralama s\u0131ras\u0131nda tekrar kar zarar hesab\u0131na al\u0131nmamal\u0131, a\u00e7\u0131kland\u0131\u011f\u0131 gibi g\u00f6r\u00fcnen karlar ile ayn\u0131 \u015fekilde muhasebele\u015ftirilmelidir.\u00a0<\/span><\/p>\n

Ancak, d\u00fc\u015f\u00fck sat\u0131\u015f de\u011feri, de\u011ferde kal\u0131c\u0131 bir de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fcn meydana geldi\u011fini g\u00f6steriyorsa, bu, kar ve zarar hesab\u0131nda derhal de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne yol a\u00e7acakt\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Kiralamalar\u0131n Muhasebesi ABD’deki kurallar, Birle\u015fik Krall\u0131k’takilere b\u00fcy\u00fck \u00f6l\u00e7\u00fcde benzer. Bununla birlikte, \u00f6zellikle kiralamalar\u0131n finansal kiralama olarak s\u0131n\u0131fland\u0131r\u0131lmas\u0131na ili\u015fkin kriterlerde baz\u0131 ayr\u0131nt\u0131l\u0131 farkl\u0131l\u0131klar bulunmaktad\u0131r. E\u015fde\u011fer ABD standard\u0131, bu t\u00fcr d\u00f6rt kriter verir ve bunlardan herhangi biri kar\u015f\u0131lan\u0131rsa, kiralama bir sermaye (finans) kiralamas\u0131d\u0131r. Bu kriterlerden biri, SSAP 21’dekine benzer bir %90 testidir. SSAP %90 testi, yaln\u0131zca bir…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":11095,"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":[28561,28562],"tags":[23115,28319,24246,22814,24243,28563,23876,28109],"class_list":["post-11400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebenin-temel-kavramlari-ile-ilgili-ornekler","category-muhasebenin-temel-kavramlari-kisa-aciklamalari","tag-ihtiyatlilik-kavrami","tag-muhasebe-temel-bilgiler","tag-muhasebenin-temel-ilkeleri","tag-muhasebenin-temel-kavramlari","tag-muhasebenin-temel-kavramlari-ile-ilgili-ornekler","tag-muhasebenin-temel-kavramlari-kisa-aciklamalari","tag-ozun-onceligi-kavrami-muhasebe","tag-tarafsizlik-ve-belgelendirme-kavrami"],"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