{"id":11498,"date":"2022-12-07T13:15:08","date_gmt":"2022-12-07T10:15:08","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11498"},"modified":"2022-12-07T13:15:08","modified_gmt":"2022-12-07T10:15:08","slug":"defter-degeri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/defter-degeri-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Defter De\u011feri \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Defter De\u011feri<\/span><\/strong><\/h3>\n

Hedefe yapt\u0131\u011f\u0131 yat\u0131r\u0131m\u0131 kaydederken, \u00f6zkaynak y\u00f6ntemi defter de\u011feri, kazan\u00e7lar ve yeniden beyan alt\u0131nda \u00fc\u00e7 ana husus ortaya \u00e7\u0131kar.<\/span><\/p>\n

Defter de\u011feri olarak, edinen, hedefin adi hisse senedine yapt\u0131\u011f\u0131 yat\u0131r\u0131m\u0131 sat\u0131n alma fiyat\u0131 \u00fczerinden kaydetmelidir. Kapan\u0131\u015ftan sonra hedefe g\u00f6re da\u011f\u0131t\u0131lmam\u0131\u015f kazan\u00e7lar sat\u0131n alma fiyat\u0131na eklenmelidir. Yat\u0131r\u0131m\u0131n de\u011ferinde kal\u0131c\u0131 bir d\u00fc\u015f\u00fc\u015f, indirgenmi\u015f defter sat\u0131n alma fiyat\u0131 ile kaydedilmelidir.<\/span><\/p>\n

Edinen taraf\u0131ndan \u00f6denen sat\u0131n alma fiyat\u0131 ile varl\u0131klar\u0131n temeldeki net de\u011feri aras\u0131ndaki herhangi bir fark, sat\u0131n al\u0131nan belirli varl\u0131klara da\u011f\u0131t\u0131lmal\u0131d\u0131r. Bu m\u00fcmk\u00fcn de\u011filse aradaki fark iyi niyet olarak de\u011ferlendirilmelidir.<\/span><\/p>\n

Kazan\u00e7larla ilgili olarak, devralan, hedefin ola\u011fan kazan\u00e7 veya kay\u0131plar\u0131 i\u00e7indeki pay\u0131n\u0131 tek bir kalem olarak g\u00f6stermelidir. Ola\u011fan\u00fcst\u00fc kalemler, ola\u011fan kalemlerle konsolide edilebilecekleri \u00f6nemli olmad\u0131klar\u0131 s\u00fcrece ayr\u0131 olarak belirtilmelidir.<\/span><\/p>\n

Al\u0131c\u0131, kendisi ile hedef aras\u0131ndaki temett\u00fcleri, \u015firketler aras\u0131 transferleri veya \u015firketler aras\u0131 kar ve zararlar\u0131 g\u00f6stermemelidir. Al\u0131c\u0131n\u0131n hedefe yapt\u0131\u011f\u0131 yat\u0131r\u0131mda hisse ba\u015f\u0131na kazan\u00e7, hedefin t\u00fcm adi hisse senetleri art\u0131 herhangi bir hisse senedi e\u015fde\u011feri ve imtiyazl\u0131 hisseye dayal\u0131 olmal\u0131d\u0131r.<\/span><\/p>\n

Al\u0131c\u0131, hedefin da\u011f\u0131t\u0131lmam\u0131\u015f kazan\u00e7lar\u0131 \u00fczerindeki ertelenmi\u015f vergileri ve da\u011f\u0131t\u0131lan kazan\u00e7lar \u00fczerindeki cari vergileri kaydetmelidir. Ola\u011fan veya sermaye kazan\u00e7lar\u0131 vergi oranlar\u0131n\u0131n uygulanmas\u0131, kazanc\u0131n nas\u0131l ger\u00e7ekle\u015ftirilece\u011fine ba\u011fl\u0131d\u0131r.<\/span><\/p>\n

Edinen i\u015fletme hedef hisse senedini satarsa, sat\u0131\u015f an\u0131nda defterlerinde ta\u015f\u0131d\u0131\u011f\u0131 hisse senedi de\u011feri ile sat\u0131\u015f fiyat\u0131 aras\u0131ndaki fark\u0131 rapor etmelidir. Al\u0131c\u0131, sat\u0131\u015f\u0131 bir sermaye i\u015flemi olarak ele alabilir veya kazan\u00e7 veya kayb\u0131, hisseler sat\u0131lm\u0131\u015f gibi muhasebele\u015ftirebilir.<\/span><\/p>\n

D\u00fczeltme ile ilgili olarak, devralan\u0131n hedefe yapt\u0131\u011f\u0131 yat\u0131r\u0131m y\u00fczde 20’nin alt\u0131na d\u00fc\u015ferse, hedefin kazan\u00e7 veya kay\u0131plar\u0131ndan pay\u0131n\u0131 kaydetmeyi b\u0131rakmal\u0131d\u0131r. Yat\u0131r\u0131m de\u011ferinin ayarlanmas\u0131na gerek yoktur, ancak y\u00fczde 20’nin alt\u0131na d\u00fc\u015ft\u00fckten sonra al\u0131nan tutarlar yat\u0131r\u0131m\u0131n de\u011ferini azaltmak i\u00e7in kullan\u0131lmal\u0131d\u0131r.<\/span><\/p>\n

A\u00e7\u0131klamalar<\/span><\/strong><\/p>\n

Paylar\u0131n birle\u015ftirilmesi ve sat\u0131n alma y\u00f6ntemlerinde oldu\u011fu gibi, \u00f6zkaynak y\u00f6ntemiyle muhasebele\u015ftirilen yat\u0131r\u0131mlar, \u00f6nemli a\u00e7\u0131klama gerekliliklerine tabidir. Bir APB G\u00f6r\u00fc\u015f\u00fc17, bu y\u00fck\u00fcml\u00fcl\u00fckleri ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klamaktad\u0131r.<\/span><\/p>\n

Elden \u00c7\u0131karmalar<\/span><\/strong><\/h3>\n

\u015eimdi bir sat\u0131n alma elden \u00e7\u0131karma i\u015fleminin di\u011fer y\u00fcz\u00fcn\u00fcn muhasebele\u015ftirilmesini ele alal\u0131m. Sat\u0131lan i\u015fletmenin “i\u015fin bir b\u00f6l\u00fcm\u00fc” olarak nitelendirilip nitelendirilmedi\u011fine ba\u011fl\u0131 olarak iki olas\u0131 i\u015flem vard\u0131r.<\/span><\/p>\n

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

Bir APB G\u00f6r\u00fc\u015f\u00fcne g\u00f6re, \u201cbir i\u015f b\u00f6l\u00fcm\u00fc\u201d, ayr\u0131 bir ana i\u015f kolunu veya m\u00fc\u015fterileri temsil eden bir birim anlam\u0131na gelir. Varl\u0131klar\u0131, operasyonlar\u0131 ve faaliyetleri a\u00e7\u0131k\u00e7a ay\u0131rt edilebilir oldu\u011fu s\u00fcrece bir yan kurulu\u015f, b\u00f6l\u00fcm veya departman olabilir. Ayr\u0131l\u0131k, fiziksel konum, operasyonlar ve finansman raporlamas\u0131 ile olu\u015fturulmal\u0131d\u0131r.<\/span><\/p>\n

Edinen i\u015fletme, ayr\u0131 bir birim olarak i\u015fletilmeyen bir i\u015fletmeyi satmay\u0131 planl\u0131yorsa, satmadan \u00f6nce onu devretmeli ve ayr\u0131 bir i\u015f birimi olarak i\u015fletmelidir. Bir i\u015fletmenin segmenti fiilen elden \u00e7\u0131kar\u0131lmal\u0131d\u0131r. Al\u0131c\u0131, faaliyetlerinden sorumlu tutulamaz.\u00a0<\/span>Bu nedenle, bir elden \u00e7\u0131karma, bir olarak muamele g\u00f6rme hakk\u0131na sahip de\u011fildir.<\/span><\/p>\n

A\u015fa\u011f\u0131daki durumlarda bir i\u015f birimi segmentinin sat\u0131\u015f\u0131:<\/span><\/strong><\/p>\n

\u2022 sat\u0131n alan i\u015fletme faaliyetlerine dahil olmaya devam eder;<\/span>
\n\u2022 sat\u0131c\u0131 taraf\u0131ndan al\u0131nan bedel, geri \u00f6demesi hedefin sat\u0131\u015f sonras\u0131 faaliyetlerine ba\u011fl\u0131 olan bor\u00e7tur;<\/span>
\n\u2022 Sat\u0131c\u0131, hedefin borcunu veya di\u011fer performans\u0131n\u0131 garanti eder.<\/span><\/p>\n

Bir b\u00f6l\u00fcm\u00fcn elden \u00e7\u0131kar\u0131lmas\u0131yla ilgili t\u00fcm maliyetler, gider olarak ele al\u0131nmal\u0131 ve sat\u0131lan b\u00f6l\u00fcm\u00fcn gelirinden d\u00fc\u015f\u00fclmelidir. Bu t\u00fcr masraflar, k\u0131dem tazminat\u0131 ve ek emeklilik masraflar\u0131n\u0131 i\u00e7erir. Segment sat\u0131lmak yerine kapat\u0131l\u0131yorsa, segmenti kapatman\u0131n maliyeti de benzer \u015fekilde ele al\u0131nmal\u0131d\u0131r.<\/span><\/p>\n

Elden \u00e7\u0131kar\u0131lan birim, bir i\u015fletmenin bir b\u00f6l\u00fcm\u00fc olarak nitelendiriliyorsa, faaliyetleri geriye d\u00f6n\u00fck olarak izole edilmeli ve ayr\u0131 olarak raporlanmal\u0131d\u0131r. Bilgiler, devam eden faaliyetlerden gelir olarak de\u011fil, ola\u011fan\u00fcst\u00fc kalemlerden \u00f6nce gelir olarak kaydedilmelidir.<\/span><\/p>\n

\n

Defter de\u011feri Nedir<\/span>
\nDefter de\u011feri<\/a> ka\u00e7 olmal\u0131<\/span>
\nDefter de\u011feri hesaplama<\/span>
\nHEKTAS defter De\u011feri<\/span>
\npd\/dd oran\u0131 ne olmal\u0131<\/span>
\nPiyasa de\u011feri defter de\u011feri<\/span>
\nPiyasa de\u011feri nedir<\/span>
\nPiyasa defter de\u011feri en ucuz hisseler<\/span><\/p>\n

\n

Elden \u00e7\u0131kar\u0131lan birim bir i\u015fletmenin bir b\u00f6l\u00fcm\u00fc olarak nitelendirilemiyorsa, varl\u0131klar, y\u00fck\u00fcml\u00fcl\u00fckler, karlar ve zararlar ayr\u0131 olarak, ancak yaln\u0131zca kapan\u0131\u015ftan itibaren raporlan\u0131r. Ayr\u0131ca bilgiler, ola\u011fan\u00fcst\u00fc kalemlerden gelir olarak de\u011fil, devam eden faaliyetlerden gelir olarak raporlan\u0131r. Ancak sonu\u00e7lar \u00f6nemliyse, devam eden faaliyetlerden elde edilen gelirin ayr\u0131 bir par\u00e7as\u0131 olarak a\u00e7\u0131klanmal\u0131d\u0131r.<\/span><\/p>\n

Bir elden \u00e7\u0131karma plan\u0131 benimsenirse ancak gelecekteki bir raporlama d\u00f6nemine kadar y\u00fcr\u00fcrl\u00fc\u011fe girmeyecekse, plan\u0131n benimsendi\u011fi d\u00f6nem i\u00e7in beklenen kazan\u00e7 veya kay\u0131p mali tablolarda rapor edilmelidir.<\/span><\/p>\n

A\u00e7\u0131klamalar<\/span><\/strong><\/p>\n

Bir APB G\u00f6r\u00fc\u015f\u00fc kapsam\u0131nda, bir i\u015f b\u00f6l\u00fcm\u00fcn\u00fcn elden \u00e7\u0131kar\u0131lmas\u0131na ili\u015fkin \u00f6nemli a\u00e7\u0131klamalar yap\u0131lmal\u0131d\u0131r. Bunlar, b\u00f6l\u00fcm\u00fcn tan\u0131m\u0131n\u0131, beklenen tasfiye tarihini, elden \u00e7\u0131karma \u015feklini, kalan varl\u0131klar\u0131, b\u00f6l\u00fcm\u00fcn sat\u0131lmayacak bor\u00e7lar\u0131n\u0131, ge\u00e7erli vergileri ve kazan\u00e7 veya zarar\u0131 i\u00e7erir.<\/span><\/p>\n

B\u00f6l\u00fcnmeler<\/span><\/strong><\/p>\n

Ba\u015fka bir elden \u00e7\u0131karma t\u00fcr\u00fc, bir yan kurulu\u015fun ana \u015firket taraf\u0131ndan b\u00f6l\u00fcnmesidir. Yan kurulu\u015f, uzun s\u00fcredir devam eden ayr\u0131 bir \u015firket veya yak\u0131n zamanda kurulmu\u015f bir i\u015f b\u00f6l\u00fcm\u00fc olabilir.<\/span><\/p>\n

Kay\u0131t<\/span><\/strong><\/p>\n

SEC, b\u00f6l\u00fcnen yan kurulu\u015fun mali tablolar\u0131n\u0131n, faaliyetlerine atfedilebilen t\u00fcm varl\u0131klar\u0131, y\u00fck\u00fcml\u00fcl\u00fckleri, karlar\u0131 ve zararlar\u0131 i\u00e7ermesini \u015fart ko\u015far. Ana \u015firket, ba\u011fl\u0131 ortakl\u0131k ad\u0131na herhangi bir masraf \u00f6demi\u015fse, finansal tablolar\u0131 bu t\u00fcr \u00f6demeleri yans\u0131tacak \u015fekilde geriye d\u00f6n\u00fck olarak revize edilmelidir. Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n \u00f6denmi\u015f sermayesinin e\u015fde\u011fer miktarda art\u0131r\u0131lmas\u0131 zorunludur.<\/span><\/p>\n

Ba\u011fl\u0131 ortakl\u0131\u011f\u0131n giderleri piyasa oranlar\u0131na dayal\u0131 olmal\u0131d\u0131r. Ana \u015firket taraf\u0131ndan al\u0131nan, ba\u011fl\u0131 kurulu\u015fun finansal veya y\u00f6netim hizmetleri gibi ili\u015fkili olmayan tedarik\u00e7ilere \u00f6deyece\u011fi tutar\u0131 a\u015fan herhangi bir mebla\u011f, geriye d\u00f6n\u00fck olarak ana \u015firkete bir temett\u00fc olarak muamele g\u00f6rmelidir.<\/span><\/p>\n

Ana \u015firket taraf\u0131ndan, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n ilgisiz tedarik\u00e7ilere \u00f6deyece\u011finden daha az olan tutarlar, ba\u011fl\u0131 ortakl\u0131\u011f\u0131n mali tablolar\u0131n\u0131n dipnotlar\u0131nda yans\u0131t\u0131lmal\u0131d\u0131r. Kurulu\u015ftan \u00f6nce i\u015f b\u00f6l\u00fcm\u00fcn\u00fcn birikmi\u015f karlar\u0131 yeni \u015firkete aktar\u0131lamaz.<\/span><\/p>\n

A\u00e7\u0131klamalar<\/span><\/strong><\/p>\n

Ba\u011fl\u0131 ortakl\u0131k i\u00e7in proforma mali tablolar a\u015fa\u011f\u0131dakileri g\u00f6steren \u015fekilde haz\u0131rlanmal\u0131d\u0131r:<\/span><\/strong><\/p>\n

\u2022 Gelir vergileri;<\/span>
\n\u2022 ebeveyn ile feshedilen veya revize edilen s\u00f6zle\u015fmelerin etkisi;<\/span>
\n\u2022 bilan\u00e7o tarihinden sonra beyan edilen temett\u00fcler;<\/span>
\n\u2022 di\u011fer ayarlamalar.<\/span><\/p>\n

Hisse ba\u015f\u0131na ge\u00e7mi\u015f kazan\u00e7lara izin verilmez.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Defter De\u011feri Hedefe yapt\u0131\u011f\u0131 yat\u0131r\u0131m\u0131 kaydederken, \u00f6zkaynak y\u00f6ntemi defter de\u011feri, kazan\u00e7lar ve yeniden beyan alt\u0131nda \u00fc\u00e7 ana husus ortaya \u00e7\u0131kar. Defter de\u011feri olarak, edinen, hedefin adi hisse senedine yapt\u0131\u011f\u0131 yat\u0131r\u0131m\u0131 sat\u0131n alma fiyat\u0131 \u00fczerinden kaydetmelidir. Kapan\u0131\u015ftan sonra hedefe g\u00f6re da\u011f\u0131t\u0131lmam\u0131\u015f kazan\u00e7lar sat\u0131n alma fiyat\u0131na eklenmelidir. Yat\u0131r\u0131m\u0131n de\u011ferinde kal\u0131c\u0131 bir d\u00fc\u015f\u00fc\u015f, indirgenmi\u015f defter sat\u0131n alma fiyat\u0131…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":9976,"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":[28919,28918],"tags":[28925,28921,28920,25508,28922,28923,28926,28924,28259],"class_list":["post-11498","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-defter-degeri-hesaplama","category-defter-degeri-nedir","tag-defter-degeri","tag-defter-degeri-hesaplama","tag-defter-degeri-kac-olmali","tag-defter-degeri-nedir","tag-hektas-defter-degeri","tag-pd-dd-orani-ne-olmali","tag-piyasa-defter-degeri-en-ucuz-hisseler","tag-piyasa-degeri","tag-piyasa-degeri-nedir"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11498","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=11498"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11498\/revisions"}],"predecessor-version":[{"id":11499,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11498\/revisions\/11499"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/9976"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}