{"id":11546,"date":"2022-12-14T12:11:36","date_gmt":"2022-12-14T09:11:36","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11546"},"modified":"2022-12-14T12:11:36","modified_gmt":"2022-12-14T09:11:36","slug":"yonetim-kurullari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/yonetim-kurullari-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"Y\u00f6netim Kurullar\u0131 \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

Y\u00f6netim Kurullar\u0131<\/span><\/strong><\/h3>\n

Kurul onay\u0131n\u0131n gerekip gerekmedi\u011fi, belirtildi\u011fi gibi, i\u015flemin t\u00fcr\u00fcne ba\u011fl\u0131d\u0131r.<\/span><\/strong><\/p>\n

\u2022 Hisse senedi al\u0131mlar\u0131: \u0130\u015flem kendisi i\u00e7in \u00f6nemliyse, sat\u0131c\u0131n\u0131n kurulu onaylamal\u0131d\u0131r. Sat\u0131n alma i\u015flemine taraf olmas\u0131 durumunda al\u0131c\u0131 kurulunun onaylamas\u0131 gerekir.<\/span>
\n\u2022 Varl\u0131k al\u0131mlar\u0131: sat\u0131c\u0131n\u0131n y\u00f6netim kurulu, genellikle varl\u0131klar\u0131n\u0131n \u00f6nemli \u00f6l\u00e7\u00fcde tamam\u0131n\u0131n sat\u0131\u015f\u0131n\u0131 ve ola\u011fan i\u015f ak\u0131\u015f\u0131 d\u0131\u015f\u0131nda yap\u0131lan sat\u0131\u015flar\u0131 onaylamal\u0131d\u0131r. Sat\u0131n alman\u0131n kendisi i\u00e7in \u00f6nemli olup olmad\u0131\u011f\u0131n\u0131 Al\u0131c\u0131n\u0131n y\u00f6netim kurulu onaylamal\u0131d\u0131r.<\/span>
\n\u2022 Birle\u015fmeler: sat\u0131c\u0131 ve al\u0131c\u0131 kurullar\u0131 onaylamal\u0131d\u0131r. Vadeli ve ters ba\u011fl\u0131 ortakl\u0131k birle\u015fmelerinde, ana ortakl\u0131\u011f\u0131n i\u015fleme taraf olmas\u0131 veya menkul k\u0131ymet ihra\u00e7 etmesi durumunda da y\u00f6netim kurulu onay\u0131 aran\u0131r.<\/span>
\n\u2022 Hisse de\u011fi\u015fimleri: sat\u0131c\u0131 ve al\u0131c\u0131 kurullar\u0131 onaylamal\u0131d\u0131r.<\/span>
\nY\u00f6netim kurulu \u00fcyelerinin onaylamak veya reddetmek i\u00e7in oy kullan\u0131rken uymas\u0131 gereken standartlar B\u00f6l\u00fcm 2’de ele al\u0131nmaktad\u0131r.<\/span>
\n\u2022 \u00d6zen y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc:18 y\u00f6neticilerin, bir i\u015f karar\u0131 vermeden \u00f6nce makul olarak ellerinde bulunan t\u00fcm \u00f6nemli bilgilerden haberdar olma g\u00f6revi vard\u0131r. Bilgi sahibi olarak gerekli \u00f6zeni g\u00f6stererek hareket etmelidirler. Baz\u0131 eyaletlerde bu, s\u0131radan bir sa\u011fduyulu ki\u015fiye yak\u0131nd\u0131r.<\/span>
\n\u2022 Sadakat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc:19 y\u00f6netim kurulu \u00fcyelerinin \u015firketin \u00e7\u0131karlar\u0131n\u0131 korumakla y\u00fck\u00fcml\u00fc oldu\u011fu ve \u015firketi yaralayacak, k\u00e2r veya avantajdan mahrum b\u0131rakacak davran\u0131\u015flardan ka\u00e7\u0131nma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc vard\u0131r. Bu genellikle y\u00f6neticilerin ba\u011f\u0131ms\u0131z ve ilgisiz olmas\u0131 gerekti\u011fi anlam\u0131na gelir. Bu nedenle, sat\u0131n almalar i\u00e7in yaln\u0131zca d\u0131\u015far\u0131dan y\u00f6netim kurulu \u00fcyeleri oy kullanmal\u0131d\u0131r.<\/span>
\n\u2022 \u0130\u015f muhakemesi kural\u0131: 20 y\u00f6neticinin bilin\u00e7li olarak, iyi niyetle ve eylemin \u015firketin \u00e7\u0131karlar\u0131na en iyi \u015fekilde hizmet etti\u011fine dair d\u00fcr\u00fcst bir inan\u00e7la hareket etti\u011fi varsay\u0131l\u0131r. Bu, \u00f6zen y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn tersidir ve ispat y\u00fck\u00fcn\u00fc davac\u0131ya y\u00fckler.<\/span>
\n\u2022 Geli\u015fmi\u015f ticari muhakeme kural\u0131:21 \u00f6nceki kural\u0131n bir varyasyonu, bu, d\u00fc\u015fmanca ihale tekliflerinde ispat y\u00fck\u00fcn\u00fc y\u00f6netim kuruluna y\u00fckler.<\/span>
\n\u2022 Adil m\u00fczayede testi:22 e\u011fer sat\u0131c\u0131 varl\u0131klar\u0131n\u0131n m\u00fczayede sat\u0131\u015f\u0131n\u0131 yapmaya karar verirse, y\u00f6neticiler bir teklif sahibini destekleyemez. M\u00fczayede adil bir \u015fekilde y\u00fcr\u00fct\u00fclmeli ve ticari muhakeme kural\u0131na tabi olmal\u0131d\u0131r.<\/span>
\n\u2022 \u0130\u00e7sel adalet testi:23 y\u00f6neticinin bir m\u00fczayede d\u00fczenlemesi zorunlu de\u011fildir, ancak yaparlarsa adil olmal\u0131d\u0131r.<\/span><\/p>\n

Bir sat\u0131\u015f veya birle\u015fmeyi onaylayan bir sat\u0131c\u0131n\u0131n y\u00f6netim kurulu karar\u0131n\u0131n bir \u00f6rne\u011fi, \u00d6rnek Kurul Karar\u0131 olarak bulunabilir. Y\u00f6neticilerin yasal y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirdiklerini do\u011frulamak amac\u0131yla y\u00f6netim kurulu taraf\u0131ndan al\u0131nan \u00f6nlemler hakk\u0131nda kapsaml\u0131 a\u00e7\u0131klamalar i\u00e7erir.<\/span><\/p>\n

Hissedarlar<\/span><\/strong><\/h3>\n

Belirtildi\u011fi gibi, hissedar onay\u0131 ihtiyac\u0131 i\u015flemin t\u00fcr\u00fcne ba\u011fl\u0131d\u0131r. Hisse senedi al\u0131mlar\u0131nda, al\u0131c\u0131 do\u011frudan sat\u0131c\u0131n\u0131n hissedarlar\u0131ndan al\u0131m yapt\u0131\u011f\u0131ndan ve hisselerini satarak onay\u0131n\u0131 g\u00f6sterdi\u011finden, sat\u0131c\u0131 hissedarlar\u0131n\u0131n onay\u0131na gerek yoktur.<\/span><\/p>\n

Bununla birlikte, baz\u0131 eyaletler, sat\u0131n alma ilgisiz hissedarlar\u0131n \u00e7o\u011funlu\u011fu taraf\u0131ndan onaylanmad\u0131k\u00e7a, al\u0131c\u0131lar\u0131n sat\u0131n al\u0131nan hisseleri belirli bir y\u00fczde \u00fczerinde oy kullanmas\u0131n\u0131 yasaklayan kontrol hissesi sat\u0131n alma t\u00fcz\u00fcklerini benimsemi\u015ftir.<\/span><\/p>\n

Varl\u0131klar\u0131n tamam\u0131 esas olarak sat\u0131l\u0131rsa, varl\u0131k al\u0131mlar\u0131 sat\u0131c\u0131n\u0131n hissedarlar\u0131n\u0131n onay\u0131n\u0131 gerektirir. Bu t\u00fcr bir onay, genellikle t\u00fcm varl\u0131klardan daha az\u0131 i\u00e7in gerekli de\u011fildir.<\/span><\/p>\n

Birle\u015fmelerde al\u0131c\u0131 ve sat\u0131c\u0131 hissedarlar\u0131n\u0131n \u00e7o\u011funlu\u011funun onaylamas\u0131 gerekir. Baz\u0131 eyaletlerde \u00fc\u00e7te iki onay gereklidir. Belirtildi\u011fi gibi, \u00fcst\u00fcn \u00e7o\u011funluk gereksinimleri olan \u015firketler i\u00e7in istisnalar ge\u00e7erli olabilir. Hisse senedi de\u011fi\u015fimlerinde genellikle sat\u0131c\u0131n\u0131n hissedarlar\u0131n\u0131n onay\u0131 aran\u0131r.<\/span><\/p>\n

Bir\u00e7ok borsada yukar\u0131daki gereklilikleri de\u011fi\u015ftirebilecek kurallar vard\u0131r. \u00d6rne\u011fin, NYSE ve NASDAQ, bir birle\u015fme veya sat\u0131n alma ile ba\u011flant\u0131l\u0131 olarak yay\u0131nlananlar d\u0131\u015f\u0131nda, hisse senedi opsiyon planlar\u0131n\u0131n onaylanmas\u0131n\u0131 gerektiren kurallar benimsemi\u015ftir.<\/span><\/p>\n

Sat\u0131c\u0131n\u0131n hisselerinin \u00e7o\u011funlu\u011funa sahip olan bir veya daha fazla hissedar taraf\u0131ndan imzalanan bir hissedar onay\u0131 \u00f6rne\u011fi \u00a0adresinde bulunabilir. Yap\u0131lmas\u0131n\u0131 m\u00fcteakip, tebligat\u0131 teyit eden imzal\u0131 posta makbuzu ile di\u011fer pay sahiplerine tebligat yap\u0131l\u0131r.<\/span><\/p>\n

Tart\u0131\u015f\u0131ld\u0131\u011f\u0131 gibi, hisse senedi ve varl\u0131k al\u0131mlar\u0131 ve birle\u015fmeler i\u00e7in genellikle h\u00fck\u00fcmet onay\u0131 gerekir. En \u00f6nemli h\u00fck\u00fcmet onaylar\u0131, d\u00fczenlemeye tabi sekt\u00f6rler, antitr\u00f6st ve menkul k\u0131ymetler i\u00e7indir.<\/span><\/p>\n

\n

SPK ba\u011f\u0131ms\u0131z y\u00f6netim<\/a> kurulu \u00fcyesi Tebli\u011f<\/span>
\nSmmm Oda se\u00e7imleri 2022<\/span>
\nBa\u011f\u0131ms\u0131z y\u00f6netim kurulu \u00fcyesi<\/span>
\nSmmm Oda se\u00e7imleri ne zaman<\/span>
\nSMMM oda Ba\u015fkan\u0131 maa\u015f\u0131<\/span>
\nBa\u011f\u0131ms\u0131z y\u00f6netim kurulu \u00fcyesi arayanlar<\/span>
\nY\u00f6netim kurullar\u0131 a\u00e7\u0131s\u0131ndan KURUMSAL Y\u00d6NET\u0130M h\u00fck\u00fcmleri<\/span>
\nMali M\u00fc\u015favirler Odas\u0131 Y\u00f6netim Kurulu<\/span><\/p>\n

\n

D\u00fczenlemeye Tabi Sekt\u00f6rler<\/span><\/strong><\/h3>\n

Sat\u0131c\u0131 veya al\u0131c\u0131 d\u00fczenlemeye tabi bir sekt\u00f6rdeyse, tart\u0131\u015f\u0131ld\u0131\u011f\u0131 gibi baz\u0131 h\u00fck\u00fcmet onaylar\u0131 gerekli olabilir. \u00d6rnekler, alkol, havac\u0131l\u0131k, bankac\u0131l\u0131k, ileti\u015fim, sigorta, ula\u015f\u0131m ve kamu hizmetleri ile ilgili \u015firketlerdir.<\/span><\/p>\n

Antitr\u00f6st<\/span><\/strong><\/p>\n

1976 tarihli Hart-Scott-Rodino Antitr\u00f6st \u0130yile\u015ftirme Yasas\u0131 (HSR) uyar\u0131nca, belirli bir boyutu a\u015fan birle\u015fme ve devralmalar Adalet Bakanl\u0131\u011f\u0131’na (DOJ) ve Federal Ticaret Komisyonu’na (FTC) bildirilmelidir.<\/span><\/p>\n

Bu eylem hakk\u0131nda daha fazla bilgi g\u00f6r\u00fcn\u00fcr. Dosyalamadan sonra al\u0131c\u0131 ve sat\u0131c\u0131, pe\u015fin \u00f6demeli hisse senedi al\u0131m\u0131nda otuz g\u00fcn on be\u015f g\u00fcn beklemek zorundad\u0131r. \u0130kinci Talepte ek bilgi talep etmesi halinde, bekleme s\u00fcresi her iki kurum taraf\u0131ndan uzat\u0131labilir.<\/span><\/p>\n

Menkul K\u0131ymetler<\/span><\/strong><\/h3>\n

Tart\u0131\u015f\u0131ld\u0131\u011f\u0131 gibi, raporlar\u0131n Menkul K\u0131ymetler ve Borsa Komisyonu’na (SEC) veya devlet menkul k\u0131ymetler kurumlar\u0131na sunulmas\u0131 gerekebilir. Ba\u015fvurular yap\u0131l\u0131p ilgili bekleme s\u00fcresi dolmadan kapatma i\u015flemi yap\u0131lamaz.<\/span><\/p>\n

En yayg\u0131n menkul k\u0131ymet ba\u015fvurular\u0131 \u015funlard\u0131r:<\/span><\/strong><\/p>\n

\u2022 Menkul K\u0131ymetler Yasas\u0131 kapsam\u0131nda menkul k\u0131ymetleri kaydedin<\/span>
\n\u2022 Trust Indenture Act kapsam\u0131nda bir s\u00f6zle\u015fmeyi uygun hale getirin<\/span>
\n\u2022 Menkul K\u0131ymetler Borsas\u0131 Yasas\u0131 kapsam\u0131nda hissedar onay\u0131 (bir ihale teklifinde vekalet talepleri) almakla ba\u011flant\u0131l\u0131 olarak bir vekaletname veya r\u0131za beyan\u0131 dosyalay\u0131n<\/span>
\n\u2022 Hissedarlar\u0131n eyalet yasas\u0131na g\u00f6re birle\u015fme onay\u0131.<\/span><\/p>\n

Baz\u0131 eyaletlerde, \u00f6nce imzalanan anla\u015fma ile zamanlama tersine \u00e7evrilir ve ard\u0131ndan hissedarlar\u0131n onay\u0131na sunulur.<\/span><\/p>\n

Gerekli bilgileri derlemek birka\u00e7 hafta ve SEC inceleme s\u00fcrecini tamamlamak otuz ila altm\u0131\u015f g\u00fcn s\u00fcrebilir. \u0130lgili zaman\u0131n tipik bir \u00f6rne\u011fi bulunur. Tabloda belirtildi\u011fi gibi, ilgili toplam s\u00fcre kolayca d\u00f6rt ay olabilir.<\/span><\/p>\n

\u00dc\u00e7\u00fcnc\u00fc \u015eah\u0131slar<\/span><\/strong><\/h3>\n

Kontrol de\u011fi\u015fikli\u011fi, \u015firket birle\u015fmeleri ve \u00f6nemli varl\u0131klar\u0131n sat\u0131\u015f\u0131 gibi durumlarda ba\u015fka bir\u00e7ok ki\u015finin onay\u0131 gerekebilir.<\/span><\/p>\n

\u00d6rnekler:<\/span><\/strong><\/p>\n

\u2022 Sendikalar: toplu i\u015f s\u00f6zle\u015fmeleri sendikan\u0131n onay\u0131n\u0131 gerektirebilir.<\/span>
\n\u2022 ESOP M\u00fctevelli Heyetleri: Al\u0131c\u0131, sat\u0131c\u0131n\u0131n hisselerinin asgari y\u00fczdesini sat\u0131n almakta \u0131srar ederse ve hisselerinin bir k\u0131sm\u0131 bir \u00e7al\u0131\u015fan hisse senedi sahipli\u011fi plan\u0131 kapsam\u0131nda tutuluyorsa, asgari tutar\u0131 kar\u015f\u0131lamak i\u00e7in plan\u0131n m\u00fctevelli heyetinin onay\u0131 gerekebilir.<\/span>
\n\u2022 Alacakl\u0131lar: \u00e7o\u011fu banka kredisi, bor\u00e7 verenin veya kiraya verenin onay\u0131n\u0131 gerektirir.<\/span>
\n\u2022 Kiraya Verenler: \u00c7o\u011fu kiraya veren, kira kontratlar\u0131n\u0131n devri i\u00e7in onaylar\u0131n\u0131 ister. Baz\u0131 durumlarda, devralandan yeni bir kiralama ger\u00e7ekle\u015ftirmesini isteyeceklerdir. E\u011fer \u00f6yleyse, orijinal kirac\u0131 serbest b\u0131rak\u0131lmas\u0131n\u0131 talep etmelidir. B\u00f6yle bir s\u00fcr\u00fcm\u00fcn bir \u00f6rne\u011fi bulunabilir.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Y\u00f6netim Kurullar\u0131 Kurul onay\u0131n\u0131n gerekip gerekmedi\u011fi, belirtildi\u011fi gibi, i\u015flemin t\u00fcr\u00fcne ba\u011fl\u0131d\u0131r. \u2022 Hisse senedi al\u0131mlar\u0131: \u0130\u015flem kendisi i\u00e7in \u00f6nemliyse, sat\u0131c\u0131n\u0131n kurulu onaylamal\u0131d\u0131r. Sat\u0131n alma i\u015flemine taraf olmas\u0131 durumunda al\u0131c\u0131 kurulunun onaylamas\u0131 gerekir. \u2022 Varl\u0131k al\u0131mlar\u0131: sat\u0131c\u0131n\u0131n y\u00f6netim kurulu, genellikle varl\u0131klar\u0131n\u0131n \u00f6nemli \u00f6l\u00e7\u00fcde tamam\u0131n\u0131n sat\u0131\u015f\u0131n\u0131 ve ola\u011fan i\u015f ak\u0131\u015f\u0131 d\u0131\u015f\u0131nda yap\u0131lan sat\u0131\u015flar\u0131 onaylamal\u0131d\u0131r. Sat\u0131n alman\u0131n kendisi…
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":[29092,29091,29093],"tags":[29096,29099,28623,29098,29095,29097,29094,29100],"class_list":["post-11546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bagimsiz-yonetim-kurulu-uyesi","category-spk-bagimsiz-yonetim-kurulu-uyesi-teblig","category-yonetim-kurullari-acisindan-kurumsal-yonetim-hukumleri","tag-bagimsiz-yonetim-kurulu-uyesi","tag-bagimsiz-yonetim-kurulu-uyesi-arayanlar","tag-mali-musavirler-odasi-yonetim-kurulu","tag-smmm-oda-baskani-maasi","tag-smmm-oda-secimleri-2022","tag-smmm-oda-secimleri-ne-zaman","tag-spk-bagimsiz-yonetim-kurulu-uyesi-teblig","tag-yonetim-kurullari-acisindan-kurumsal-yonetim-hukumleri"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11546","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=11546"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11546\/revisions"}],"predecessor-version":[{"id":11547,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11546\/revisions\/11547"}],"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=11546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}