{"id":1009,"date":"2021-03-24T13:30:51","date_gmt":"2021-03-24T13:30:51","guid":{"rendered":"https:\/\/adendegerleme.com\/?p=1009"},"modified":"2021-04-22T08:21:44","modified_gmt":"2021-04-22T08:21:44","slug":"uluslararasi-finansal-raporlama-standartlari-ve-maddi-duran-varliklarin-yeniden-degerlendirmesi","status":"publish","type":"post","link":"https:\/\/www.adendegerleme.com\/de\/uluslararasi-finansal-raporlama-standartlari-ve-maddi-duran-varliklarin-yeniden-degerlendirmesi\/","title":{"rendered":"ULUSLARARASI F\u0130NANSAL RAPORLAMA STANDARTLARI VE MADD\u0130 DURAN VARLIKLARIN YEN\u0130DEN DE\u011eERLEND\u0130RMES\u0130"},"content":{"rendered":"<p>2001 y\u0131l\u0131na kadar Uluslararas\u0131 Muhasebe Standartlar\u0131 (UMS) ad\u0131yla yay\u0131nlanan bu standartlar bu y\u0131ldan sonra&nbsp;<strong>Uluslararas\u0131 Finansal Raporlama Standartlar\u0131<\/strong>&nbsp;(UFRS) olarak yay\u0131mlanmaya ba\u015flam\u0131\u015ft\u0131r. 2002 y\u0131l\u0131nda t\u00fcm Avrupa Birli\u011fi \u00fclkeleri bu standartlara tabi olaca\u011f\u0131n\u0131 duyurmu\u015ftur. Avrupa Birli\u011fi uyum yasalar\u0131 kapsam\u0131nda \u00fclkemizde 2017 y\u0131l\u0131nda UFRS standartlar\u0131n\u0131 kabul etmi\u015ftir. UFRS\u2019nin olu\u015fturulma sebebi ortak bir raporlama dili olu\u015fturmak ve k\u00fcresel \u00f6l\u00e7ekte \u015firketlerin mali tablolar\u0131n\u0131n anla\u015f\u0131l\u0131r ve kar\u015f\u0131la\u015ft\u0131r\u0131labilir hale getirmektir.<\/p>\r\n\r\n\r\n\r\n<p>Toplumun b\u00fct\u00fcn kesimlerini ekonomik, sosyal ve politik a\u00e7\u0131dan etkileyen enflasyon, fiyatlar\u0131n genel seviyesindeki bir art\u0131\u015f olarak tan\u0131mlan\u0131r. Son 30 y\u0131lda s\u00fcre gelen y\u00fcksek enflasyon i\u015fletmeleri de olumsuz y\u00f6nde etkilemi\u015f ve bu olumsuz etkinin izleri ayn\u0131 zamanda i\u015fletmelerin finansal tablolar\u0131nda da net bir \u015fekilde g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\r\n\r\n\r\n\r\n<p>Enflasyonist d\u00f6nemlerde bilan\u00e7o aktifine kay\u0131tl\u0131 varl\u0131klar\u0131n kay\u0131tl\u0131 de\u011ferleri ile g\u00fcncel de\u011ferlerinin farkl\u0131 olmas\u0131, \u00f6zellikle i\u015fletmelerin faaliyetlerinin sonucunu ve ak\u0131\u015f\u0131n\u0131 g\u00f6steren mali tablolar\u0131n do\u011fruluk ve g\u00fcvenilirliklerini tart\u0131\u015f\u0131l\u0131r hale getirmektedir. Enflasyon, finansal tablolar\u0131n homojenli\u011fini bozmakta, bilan\u00e7olar\u0131n aktif yap\u0131s\u0131n\u0131 anlams\u0131zla\u015ft\u0131rmakta ve gelir tablolar\u0131nda enflasyon karlar\u0131n\u0131n olu\u015fmas\u0131na neden olabilmektedir.<\/p>\r\n\r\n\r\n\r\n<p>\u00dclkemizde mali tablolar\u0131n enflasyon dikkate al\u0131narak d\u00fczeltilmesi i\u015flemi en son \u201c31\/12\/2003 Tarihli Bilan\u00e7olar\u0131n Vergi Enflasyon Muhasebesi Uygulamas\u0131\u201d \u00e7er\u00e7evesinde yap\u0131lm\u0131\u015ft\u0131r. Bu tarihten sonra bilan\u00e7oda yer alan k\u0131ymetlerin de\u011feri, edinim tarihlerindeki maliyetleri ile varl\u0131klar\u0131n\u0131 s\u00fcrd\u00fcrm\u00fc\u015flerdir.<\/p>\r\n\r\n\r\n\r\n<p>Varl\u0131klar\u0131n i\u015fletmeye girdi\u011fi tarihteki de\u011ferleri ile ekonomik, politik ve teknolojik geli\u015fmeler varl\u0131\u011f\u0131n kullan\u0131m\u0131na ba\u011fl\u0131 olarak mevcut piyasa ko\u015fullar\u0131ndaki de\u011ferleri birbirinden farkl\u0131l\u0131k g\u00f6sterebilmektedir. K\u00fcreselle\u015fen d\u00fcnya ve artan rekabet ile birlikte \u015firketlerin d\u00fcnyaya a\u00e7\u0131labilmesi, piyasalara entegre olabilmesi i\u00e7in finansal tablolar\u0131n\u0131n uyumla\u015ft\u0131r\u0131lmas\u0131 ve ortak bir disiplinle uluslararas\u0131 pazarda kabul edilmesi i\u00e7in Uluslararas\u0131&nbsp;<a href=\"https:\/\/www.adendegerleme.com\/de\/\">De\u011ferleme<\/a>&nbsp;Standartlar\u0131\u2019na (UDS) uyum zorunlu hale gelmi\u015ftir. Bu kapsamda&nbsp;<strong>maddi duran varl\u0131klar\u0131n<\/strong>&nbsp;\u00f6ncelikle envanterinin olu\u015fturulmas\u0131 ve ger\u00e7e\u011fe uygun bir \u015fekilde yeniden de\u011ferlemesinin yap\u0131lmas\u0131 bir muhasebe s\u00fcreci olmaktan ziyade, beraberinde farkl\u0131 \u00e7\u00f6z\u00fcmler getiren bir gereklilik haline gelmi\u015ftir.<\/p>\r\n\r\n\r\n\r\n<p>\u0130\u015fletmelerin bilan\u00e7oda yer alan duran varl\u0131klar\u0131n\u0131 UDS\u2019n\u0131n belirledi\u011fi y\u00f6ntemlerle belirli periyodik d\u00f6nemlerde yeniden de\u011ferlemeye tabi tutmalar\u0131, vergisel avantaj elde etmek ve kredibilitelerini d\u00fczenlemek amac\u0131yla fayda sa\u011flayacakt\u0131r. Bu \u00e7al\u0131\u015fma duran varl\u0131klar\u0131n bir k\u0131sm\u0131 veya t\u00fcm\u00fc i\u00e7in yap\u0131labilmektedir.<\/p>\r\n\r\n\r\n\r\n<p>\u015eirketlerin aktiflerinde yer alan maddi duran varl\u0131klar\u0131n ger\u00e7e\u011fe uygun de\u011ferlerindeki de\u011fi\u015fim periyodu yeniden de\u011ferlemenin periyoduyla ayn\u0131 olmal\u0131d\u0131r. Piyasa verileri (enflasyon, kur de\u011fi\u015fimi, vb.) incelendi\u011finde \u00fclkemiz ve g\u00fcn\u00fcm\u00fcz d\u00fcnya ko\u015fullar\u0131nda t\u00fcm iktisadi k\u0131ymetlerin yeniden de\u011ferlemesinin y\u0131ll\u0131k olarak yap\u0131lmas\u0131n\u0131n \u015firketlere avantaj sa\u011flayaca\u011f\u0131 a\u015fikard\u0131r.<\/p>\r\n\r\n\r\n\r\n<p>Yeterli tecr\u00fcbe ve bilgi birikimine sahip,&nbsp;<strong>SPK Lisansl\u0131 Makine M\u00fchendisi De\u011ferleme Uzmanlar\u0131<\/strong>&nbsp;taraf\u0131ndan iktisadi k\u0131ymetlerin yeniden de\u011ferlemesi, makine-ekipman, tesis, kara-hava-deniz ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n de\u011ferleme \u00e7al\u0131\u015fmalar\u0131, envanter say\u0131m\u0131, yat\u0131r\u0131m izleme ve durum tespitlerinin do\u011fru ve kaliteli \u015fekilde raporlanmas\u0131 varl\u0131k sahibi kurum ve ki\u015filer a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem arz etmektedir. Detayl\u0131 bilgiye (<a href=\"https:\/\/www.adendegerleme.com\/de\/\">www.adendegerleme.com<\/a>) \u00fczerinden ula\u015f\u0131labilir.<\/p>\r\n\r\n\r\n\r\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>2001 y\u0131l\u0131na kadar Uluslararas\u0131 Muhasebe Standartlar\u0131 (UMS) ad\u0131yla yay\u0131nlanan bu standartlar bu y\u0131ldan sonra&nbsp;Uluslararas\u0131 Finansal Raporlama Standartlar\u0131&nbsp;(UFRS) olarak yay\u0131mlanmaya ba\u015flam\u0131\u015ft\u0131r. 2002 y\u0131l\u0131nda t\u00fcm Avrupa Birli\u011fi \u00fclkeleri bu standartlara tabi olaca\u011f\u0131n\u0131 duyurmu\u015ftur. Avrupa Birli\u011fi uyum yasalar\u0131 kapsam\u0131nda \u00fclkemizde 2017 y\u0131l\u0131nda UFRS standartlar\u0131n\u0131 kabul etmi\u015ftir. UFRS\u2019nin olu\u015fturulma sebebi ortak bir raporlama dili olu\u015fturmak ve k\u00fcresel \u00f6l\u00e7ekte \u015firketlerin [&hellip;]<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_joinchat":[]},"categories":[16],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ULUSLARARASI F\u0130NANSAL RAPORLAMA STANDARTLARI<\/title>\n<meta name=\"description\" content=\"Uluslararas\u0131 Finansal Raporlama Standartlar\u0131 (UFRS) olarak yay\u0131mlanmaya ba\u015flam\u0131\u015ft\u0131r. 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