{"id":137,"date":"2016-11-01T00:00:30","date_gmt":"2016-10-31T21:00:30","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=137"},"modified":"2022-01-31T11:02:21","modified_gmt":"2022-01-31T08:02:21","slug":"stok-deger-dusuklugu","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=137","title":{"rendered":"Net Ger\u00e7ekle\u015febilir De\u011fer ve TMS 2"},"content":{"rendered":"

Do\u00e7. Dr. Kadir Dabba\u011fo\u011flu ile yapt\u0131\u011f\u0131m\u0131z hararetli bir beyin f\u0131rt\u0131nas\u0131n\u0131n ard\u0131ndan sabr\u0131 ve fikrileri i\u00e7in\u00a0te\u015fekk\u00fcr\u00fc bor\u00e7 bilirim.<\/p>\n

TMS 2’ye g\u00f6re bir sto\u011fun net ger\u00e7ekle\u015febilir de\u011ferinin (NGD, sat\u0131\u015f fiyat\u0131ndan satmak i\u00e7in gerekli maliyetler d\u00fc\u015f\u00fclerek hesaplan\u0131r) maliyetinden d\u00fc\u015f\u00fck olmas\u0131 durumunda ilgili stok kalemleri i\u00e7in de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fcn hesaplanmas\u0131 gerekir. Bu a\u015famada iki \u00f6nemli noktaya de\u011finmem l\u00e2z\u0131m<\/p>\n

    \n
  1. Sat\u0131\u015f fiyat\u0131 \u00fcr\u00fcn\u00fcn\u00a0“nakit” sat\u0131\u015f fiyat\u0131d\u0131r. Yani vadeli fiyat \u00fcst\u00fcnden de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne karar verilemez.<\/li>\n
  2. Vadeli fiyat\u0131n nakit fiyata d\u00f6n\u00fc\u015ft\u00fcr\u00fclmesinde i\u00e7 kazan\u00e7 oran\u0131n\u0131n (internal rate of return) kullan\u0131lmas\u0131 gereklidir.<\/li>\n<\/ol>\n

    Nakit fiyat \u00fcst\u00fcnden de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fc her bir stok kalemi i\u00e7in hesaplad\u0131ktan sonra kapsaml\u0131 k\u00e2r zarar tablosuna yans\u0131mas\u0131 i\u00e7in\u00a0yap\u0131lmas\u0131 gereken kay\u0131tlarda T\u00fcrk\u00e7e\u00a0muhasebe kitaplar\u0131yla hem fikir olmad\u0131\u011f\u0131m bir nokta var; o da de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc i\u00e7in “654 Kar\u015f\u0131l\u0131k Giderleri”nin tercih edilmesi. Kar\u015f\u0131 \u00e7\u0131kmamdaki esas noktada ise\u00a0deste\u011fimi “Kavramsal \u00c7er\u00e7eve”den (2010<\/a>, A4 ve N\u00d64) al\u0131yorum ve stok maliyetini ilgilendiren bir tahmin de\u011fi\u015fikli\u011fi “br\u00fct kar”\u0131n i\u00e7inde\u00a0yer almal\u0131 g\u00f6r\u00fc\u015f\u00fcndeyim:<\/p>\n

      \n
    1. \n
        \n
      1. Net Ger\u00e7ekle\u015febilir De\u011ferin d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcnden kaynakl\u0131 bir gider faaliyet kar\u0131na etki etmesi \u015firketin performans\u0131 hakk\u0131nda yan\u0131lt\u0131c\u0131 bilgi verir.<\/li>\n
      2. Br\u00fct kar\u0131n \u015fi\u015firilmesi bilginin niteliksel kalitesini d\u00fc\u015f\u00fcr\u00fcr.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

        Ayr\u0131ca TMS 2, paragraf 34’ten do\u011frudan al\u0131nt\u0131 yapaca\u011f\u0131m:<\/p>\n

        Net ger\u00e7ekle\u015febilir de\u011ferin art\u0131\u015f\u0131ndan dolay\u0131 iptal edilen stok de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc kar\u015f\u0131l\u0131k tutar\u0131, iptalin ger\u00e7ekle\u015fti\u011fi d\u00f6nemin tahakkuk eden sat\u0131\u015f maliyetini azaltacak \u015fekilde muhasebele\u015ftirilir.<\/em><\/p>\n

        Standart kendisinden\u00a0de anla\u015f\u0131laca\u011f\u0131 \u00fczere net ger\u00e7ekle\u015febilir de\u011ferdeki d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn iptalinin “br\u00fct kar”\u0131 artt\u0131rmas\u0131 gerekirken, net ger\u00e7ekle\u015febilir de\u011ferdeki d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fcn “faaliyet kar”\u0131na etki etmemesi gerekir.<\/p>\n","protected":false},"excerpt":{"rendered":"

        Do\u00e7. Dr. Kadir Dabba\u011fo\u011flu ile yapt\u0131\u011f\u0131m\u0131z hararetli bir beyin f\u0131rt\u0131nas\u0131n\u0131n ard\u0131ndan sabr\u0131 ve fikrileri i\u00e7in\u00a0te\u015fekk\u00fcr\u00fc bor\u00e7 bilirim. TMS 2’ye g\u00f6re bir sto\u011fun net ger\u00e7ekle\u015febilir de\u011ferinin (NGD, sat\u0131\u015f fiyat\u0131ndan satmak i\u00e7in gerekli maliyetler d\u00fc\u015f\u00fclerek hesaplan\u0131r) maliyetinden d\u00fc\u015f\u00fck olmas\u0131 durumunda ilgili stok kalemleri i\u00e7in de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fcn\u00fcn hesaplanmas\u0131 gerekir. Bu a\u015famada iki \u00f6nemli noktaya de\u011finmem l\u00e2z\u0131m Sat\u0131\u015f fiyat\u0131 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[40],"tags":[],"class_list":["post-137","post","type-post","status-publish","format-standard","hentry","category-tfrs"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=137"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/137\/revisions"}],"predecessor-version":[{"id":2156,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/137\/revisions\/2156"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}