BOB\u0130 ve Mikro FRS haz\u0131rlan\u0131rken KGK UFRS’yi kendine kaynak al\u0131yor. Bunu yaparken de kendini “ilke temelli muhasebe standartlar\u0131” haz\u0131rlad\u0131\u011f\u0131na inand\u0131r\u0131yor. \u0130\u015fin tehlikeli boyutu da burada ba\u015fl\u0131yor zaten. “\u0130lke temelli” teriminden ne anlad\u0131\u011f\u0131n\u0131z UFRS’yi nas\u0131l kullanaca\u011f\u0131n\u0131z\u0131 anlat\u0131yor. Misal UFRS hi\u00e7 bahsetmiyor i\u00e7 kontrolden. Ha keza kurumsal y\u00f6netime dair verdi\u011fi tavsiye de yok. \u015eirketin sahiplik yap\u0131s\u0131n\u0131n y\u00f6netimine nas\u0131l etki etmesi gerekti\u011fi konusunda da sessiz. \u015eirketin \u00fcr\u00fcn re\u00e7etesini de anlatm\u0131yor. Neden?<\/p>\n\n\n
\u00c7\u00fcnk\u00fc bunlar\u0131n tamamiyle \u015firket taraf\u0131ndan yap\u0131ld\u0131\u011f\u0131n\u0131 varsay\u0131yor. Yani T\u00fcrk\u00e7esiyle, UFRS bir \u015firketin zaten i\u00e7 kontrol sistemi oldu\u011funu, bunun d\u00fczenli olarak test edilip g\u00fcncelledi\u011fini varsay\u0131yor. \u015eirketin b\u00fcy\u00fckl\u00fc\u011f\u00fcne ve ihtiyac\u0131na g\u00f6re yetkilendirmelerin yap\u0131ld\u0131\u011f\u0131n\u0131, tepe y\u00f6netimin b\u00fct\u00fcn g\u00fcc\u00fc elinde tutmad\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyor. Hem de sahiplik yap\u0131s\u0131na ra\u011fmen. T\u00fcrk\u00e7esi, raporlama yapan i\u015fletme zaten kurumsal y\u00f6netimin gereklerini tamamlam\u0131\u015ft\u0131r.<\/p>\n\n\n
B\u00fct\u00fcn bu gereksinimleri g\u00f6z ard\u0131 etti\u011finizde yeterli olmayan bir muhasebe program\u0131 kullanan, evraklar\u0131n muhasebeci ofisinde saklayan bir i\u015fletmede siz bu d\u00fczeni y\u00fcr\u00fctebilece\u011finizi d\u00fc\u015f\u00fcnmek de b\u00fcy\u00fck bir hatadan \u00f6teye ge\u00e7emiyor.<\/p>\n\n\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
BOB\u0130 ve Mikro FRS haz\u0131rlan\u0131rken KGK UFRS’yi kendine kaynak al\u0131yor. Bunu yaparken de kendini “ilke temelli muhasebe standartlar\u0131” haz\u0131rlad\u0131\u011f\u0131na inand\u0131r\u0131yor. \u0130\u015fin tehlikeli boyutu da burada ba\u015fl\u0131yor zaten. “\u0130lke temelli” teriminden ne anlad\u0131\u011f\u0131n\u0131z UFRS’yi nas\u0131l kullanaca\u011f\u0131n\u0131z\u0131 anlat\u0131yor. Misal UFRS hi\u00e7 bahsetmiyor i\u00e7 kontrolden. Ha keza kurumsal y\u00f6netime dair verdi\u011fi tavsiye de yok. \u015eirketin sahiplik yap\u0131s\u0131n\u0131n y\u00f6netimine […]<\/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-1684","post","type-post","status-publish","format-standard","hentry","category-tfrs"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1684","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=1684"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1684\/revisions"}],"predecessor-version":[{"id":2157,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/1684\/revisions\/2157"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}