{"id":2011,"date":"2016-12-31T09:49:20","date_gmt":"2016-12-31T06:49:20","guid":{"rendered":"http:\/\/www.ozgurguler.net\/blog\/?p=2011"},"modified":"2016-12-31T09:49:20","modified_gmt":"2016-12-31T06:49:20","slug":"tfrs-9-finansal-araclara-iliskin-turkiye-finansal-raporlama-standardi-hakkinda-teblig-resmi-gazetede-yayimlanmak-uzere-basbakanliga-gonderilmistir-30-12-2016","status":"publish","type":"post","link":"https:\/\/www.ozgurguler.net\/blog\/tfrs-9-finansal-araclara-iliskin-turkiye-finansal-raporlama-standardi-hakkinda-teblig-resmi-gazetede-yayimlanmak-uzere-basbakanliga-gonderilmistir-30-12-2016\/","title":{"rendered":"TFRS 9 Finansal Ara\u00e7lara ili\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 Hakk\u0131nda Tebli\u011f Resmi Gazetede Yay\u0131mlanmak \u00dczere Ba\u015fbakanl\u0131\u011fa G\u00f6nderilmi\u015ftir. 30.12.2016"},"content":{"rendered":"<p><strong>Uluslararas\u0131 Muhasebe Standartlar\u0131 Kurulu (IASB), finansal ara\u00e7lar\u0131n raporlamas\u0131n\u0131n geli\u015ftirilmesi ve kolayla\u015ft\u0131r\u0131lmas\u0131 amac\u0131yla 2005 y\u0131l\u0131nda ba\u015flatt\u0131\u011f\u0131 proje ile TMS 39 Finansal Ara\u00e7lar: Muhasebele\u015ftirme ve \u00d6l\u00e7me Standard\u0131n\u0131n yerini alacak olan IFRS 9 Finansal Ara\u00e7lar\u2019\u0131 olu\u015fturmaya ba\u015flam\u0131\u015ft\u0131r.<\/strong><br \/>\n<strong>\u0130lgili taraflar\u0131n ihtiyac\u0131n\u0131 daha h\u0131zl\u0131 kar\u015f\u0131lamak amac\u0131yla bu projenin 3 a\u015famada ger\u00e7ekle\u015ftirilmesi hedeflenmi\u015ftir. Bu \u00e7er\u00e7evede, IASB, projenin finansal varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerin finansal tablolara al\u0131nmas\u0131n\u0131 ve \u00f6l\u00e7\u00fcm\u00fcn\u00fc ele alan ilk a\u015famas\u0131n\u0131, IFRS 9\u2019un 2009 ve 2010 y\u0131llar\u0131nda yay\u0131mlad\u0131\u011f\u0131 s\u00fcr\u00fcmleriyle tamamlam\u0131\u015ft\u0131r. Bunun ard\u0131ndan projenin, Korunma Muhasebesi ve De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc konular\u0131n\u0131 ele alan son a\u015famalar\u0131n\u0131n da tamamlanmas\u0131yla IASB taraf\u0131ndan IFRS 9\u2019un 2013 ve 2014 s\u00fcr\u00fcmleri yay\u0131mlanm\u0131\u015ft\u0131r.<\/strong><br \/>\n<strong>IASB\u2019nin 2009 ve 2010 y\u0131llar\u0131nda yay\u0131mlad\u0131\u011f\u0131 s\u00fcr\u00fcmleri \u00fclkemizde s\u0131ras\u0131yla 2010 ve 2011 y\u0131llar\u0131nda yay\u0131mlanarak mevzuat\u0131m\u0131za kazand\u0131r\u0131lm\u0131\u015ft\u0131r. Ayr\u0131ca\u00a0 IASB\u2019nin nihai hale getirdi\u011fi IFRS 9\u2019un Temmuz 2014 s\u00fcr\u00fcm\u00fcn\u00fcn mevzuat\u0131m\u0131za kazand\u0131r\u0131lmas\u0131 \u00e7al\u0131\u015fmalar\u0131 Kurumumuz taraf\u0131ndan tamamlanm\u0131\u015f olup TFRS 9\u2019un nihai s\u00fcr\u00fcm\u00fcne ili\u015fkin tebli\u011f Resmi Gazete\u2019de yay\u0131mlanmak \u00fczere Ba\u015fbakanl\u0131k\u2019a g\u00f6nderilmi\u015ftir.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>TFRS 9 Finansal Ara\u00e7lar\u2019a \u0130li\u015fkin T\u00fcrkiye Finansal Raporlama Standard\u0131 Hakk\u0131nda Tebli\u011f\u00a0i\u00e7in\u00a0<a href=\"http:\/\/www.kgk.gov.tr\/contents\/files\/Pdf\/TFRS%209%20%20Tebli%C4%9Fi.pdf\" target=\"_blank\">t\u0131klay\u0131n\u0131z.<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uluslararas\u0131 Muhasebe Standartlar\u0131 Kurulu (IASB), finansal ara\u00e7lar\u0131n raporlamas\u0131n\u0131n geli\u015ftirilmesi ve kolayla\u015ft\u0131r\u0131lmas\u0131 amac\u0131yla 2005 y\u0131l\u0131nda ba\u015flatt\u0131\u011f\u0131 proje ile TMS 39 Finansal Ara\u00e7lar: Muhasebele\u015ftirme ve \u00d6l\u00e7me Standard\u0131n\u0131n yerini alacak olan IFRS 9 Finansal Ara\u00e7lar\u2019\u0131 olu\u015fturmaya ba\u015flam\u0131\u015ft\u0131r. \u0130lgili taraflar\u0131n ihtiyac\u0131n\u0131 daha h\u0131zl\u0131 kar\u015f\u0131lamak amac\u0131yla bu projenin 3 a\u015famada ger\u00e7ekle\u015ftirilmesi hedeflenmi\u015ftir. Bu \u00e7er\u00e7evede, IASB, projenin finansal varl\u0131k ve y\u00fck\u00fcml\u00fcl\u00fcklerin [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-2011","post","type-post","status-publish","format-standard","hentry","category-e-defter"],"_links":{"self":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/comments?post=2011"}],"version-history":[{"count":1,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2011\/revisions"}],"predecessor-version":[{"id":2012,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/posts\/2011\/revisions\/2012"}],"wp:attachment":[{"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/media?parent=2011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/categories?post=2011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ozgurguler.net\/blog\/wp-json\/wp\/v2\/tags?post=2011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}