{"id":310,"date":"2017-02-21T13:22:11","date_gmt":"2017-02-21T10:22:11","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=310"},"modified":"2022-01-31T11:41:14","modified_gmt":"2022-01-31T08:41:14","slug":"ulusal-finansal-raporlama-cercevesi","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=310","title":{"rendered":"Ulusal Finansal Raporlama \u00c7er\u00e7evesi"},"content":{"rendered":"

E\u011fer kanser hastas\u0131n\u0131 tedavi etmek istiyorsan\u0131z anl\u0131k halini d\u00fczeltecek ila\u00e7larla \u00e7\u00f6z\u00fcm bulamazs\u0131n\u0131z. Hastan\u0131n o\u00a0anki a\u011fr\u0131lar\u0131n\u0131 hafifletmi\u015f olman\u0131z da v\u00fccutta yer alan kanserle m\u00fccadele etti\u011finizi ve \u00f6mr\u00fcn\u00fc uzatt\u0131\u011f\u0131n\u0131z\u0131 g\u00f6stermez, siz iyi ila\u00e7lar kullanarak g\u00fcn\u00fc kurtam\u0131\u015fs\u0131n\u0131zd\u0131r sadece. Oysa hastan\u0131n esas arzusu iyile\u015fmek ve hayat standart\u0131n\u0131 eski seviyesine \u00e7\u0131kartabilmektir. T\u00fcrkiye ekonomisi i\u00e7in de durum ayn\u0131d\u0131r, doktorlar\u0131m\u0131z g\u00fcn\u00fcm\u00fcz\u00fc kurtaran ancak gelece\u011fimizi g\u00fcvence alt\u0131na alan metodlar\u0131 pek tercih etmediler. A\u00e7\u0131k\u00e7as\u0131 “harika bir \u00e7\u00f6z\u00fcm” olarak iddia edilen politikalar \u00e7o\u011funlukla vergisini \u00f6deyeni\u00a0aptal yerine koymaya d\u00f6n\u00fckt\u00fc. Bug\u00fcne kadar vergi \u00f6deme al\u0131\u015fkanl\u0131\u011f\u0131 elde etmemi\u015f m\u00fckelleflerin affedildi\u011fi s\u00f6ylense de esasen onlardan af dilenmek \u00fcst\u00fcne kuruluydu haz\u0131rlanan kalk\u0131nma politikalar\u0131.\u00a0Vergi sisteminin\u00a0s\u0131k\u0131 ve adaletli bir ortamda finansal tablolar\u0131n\u0131n\u00a0vergi y\u00f6netmeliklerine g\u00f6re haz\u0131rlanmas\u0131nda sak\u0131nca yoktur ancak vergi matrah\u0131na g\u00f6re haz\u0131rlanm\u0131\u015f finansal tablolar\u0131n T\u00fcrkiye’nin ekonomik geli\u015fiminde ve gelece\u011fine y\u00f6nelik karar al\u0131nmas\u0131nda faydadan \u00e7ok zarar getirdi\u011fi a\u00e7\u0131kt\u0131r.<\/span><\/p>\n

2005 y\u0131l\u0131nda ilk T\u00fcrk Ticaret Kanunu tasla\u011f\u0131 haz\u0131rland\u0131\u011f\u0131ndan beri beklentiler hep \u00fcst d\u00fczeydi ancak bas\u0131nda yap\u0131lan her yanl\u0131\u015f anlat\u0131m tepki \u00e7ektirmeyi ba\u015fard\u0131\u011f\u0131 gibi Kanunu’nun k\u0131s\u0131tland\u0131r\u0131lmas\u0131na da neden oldu. 2012’te y\u00fcr\u00fcrl\u00fc\u011fe giren 6102 say\u0131l\u0131 Kanun ile halka a\u00e7\u0131k olmayan \u015firketlerin denetimi hep farkl\u0131 sorulara ve sorunlara sebep oldu. 2014’te yap\u0131lan d\u00fczenleme ile Kamu G\u00f6zetim Kurulu (KGK) hayallerimizi geri vitese taksa da sistemi d\u00fczeltmeye ilk ad\u0131m\u0131 13 Kas\u0131m 2015’te yine KGK\u00a0att\u0131 Yerel Finansal Raporlama \u00c7er\u00e7evesi \u00a0(YFR\u00c7) ile (Duyuru adresi http:\/\/bit.ly\/2lnnxwD). Bu noktada bir ele\u015ftiri yapmak zorunda hissediyorum kendimi: Haz\u0131rlanan kavramsal \u00e7er\u00e7eve y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi andan itibaren b\u00f6lgesel de\u011fil ulusal olacakt\u0131r ve \u00fclkemizin\u00a0gelece\u011fine etki edecektir. \u0130\u015fte bu sebeple \u00f6ncelikle Ulusal Finansal Raporlama \u00c7er\u00e7evesi olarak ad\u0131n\u0131n de\u011fi\u015ftirilmesi gerekti\u011fini d\u00fc\u015f\u00fcn\u00fcyorum.\u00a0Tasla\u011f\u0131 yoruma sunulan UFR\u00c7 ile ama\u00e7 halka a\u00e7\u0131k olmayan \u015firketlerin de sundu\u011fu finansal verinin kalitesini artt\u0131rmak. Halka a\u00e7\u0131k olmayan fakat denetime tabii olan \u015firketlerin T\u00fcrkiye Finansal Raporlama Standartlar\u0131na (TFRS) g\u00f6re finansal tablolar\u0131n\u0131 haz\u0131rlam\u0131yor olmalar\u0131 veri g\u00fcvenilirli\u011fini azalt\u0131yorken ekonomik geli\u015fimimizin s\u00fcreklili\u011fi i\u00e7in at\u0131lmas\u0131 gereken bir ad\u0131md\u0131. Elbette bu \u00f6nemli de\u011fi\u015fikli\u011fin nas\u0131l bir etki yarataca\u011f\u0131, meslek mensuplar\u0131 ve d\u00fczenleyiciler nas\u0131l y\u00fckler getirece\u011fi ise ayr\u0131 bir tart\u0131\u015fman\u0131n konusu.<\/span><\/p>\n

Marmara \u00dcniversitesi \u0130\u015fletme Fak\u00fcltesi 24-25 \u015eubat tarihlerinde Sultanahmet Yerle\u015fkesinde YFR\u00c7 \u00c7al\u0131\u015ftay\u0131 yapacak ve esasen toplant\u0131da \u00c7er\u00e7eve konu\u015fulacak olsa da bence KGK taraf\u0131ndan cevaplanmas\u0131 gereken sorular\u00a0var:<\/span><\/p>\n

    \n
  1. Haz\u0131rlanan \u00c7er\u00e7evenin KOB\u0130’ler taraf\u0131ndan kabul\u00fc i\u00e7in yap\u0131lm\u0131\u015f bir halkla ili\u015fkiler s\u00fcreci olacak m\u0131? 6102’nin anlat\u0131m\u0131nda ya\u015fanan hatalar\u0131n ve yap\u0131lan kas\u0131tl\u0131 yanl\u0131\u015f izahatlerin tekrar edilmesi durumunda UFR\u00c7 istenen katk\u0131y\u0131 sa\u011flamayacakt\u0131r.<\/span><\/li>\n
  2. K\u00fc\u00e7\u00fck ve mikro\u00a0\u00f6l\u00e7ekli i\u015fletmelere kadar uygulanacak olmas\u0131 durumunda \u00e7izilmi\u015f bir yol haritas\u0131 mevcut mudur? D\u00fczenli olarak indirilen hadler\u00a0i\u00e7in tasarlanm\u0131\u015f en d\u00fc\u015f\u00fck kriterinin varaca\u011f\u0131 son nokta nedir?<\/span><\/li>\n
  3. UFR\u00c7’nin kabul edildi\u011fi andan itibaren ERP\u00a0yaz\u0131l\u0131m \u015firketleriyle yap\u0131lacak g\u00f6r\u00fc\u015fmede s\u00fcrecin sanc\u0131l\u0131 ge\u00e7mesini engelleyecek \u00e7\u00f6z\u00fcm \u00f6nerileri KGK taraf\u0131ndan tasarland\u0131 m\u0131?<\/span><\/li>\n
  4. \u00c7er\u00e7evenin meslek mensuplar\u0131na anlat\u0131m\u0131nda izlenecek yollar, teorik\u00a0materyalleri ve e\u011fitimcilerin e\u011fitimi gibi hususlarda nas\u0131l bir yol izlenecektir?<\/span><\/li>\n<\/ol>\n

    UFR\u00c7’nin \u00fclkemize hay\u0131rl\u0131 olmas\u0131 dile\u011fiyle.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    E\u011fer kanser hastas\u0131n\u0131 tedavi etmek istiyorsan\u0131z anl\u0131k halini d\u00fczeltecek ila\u00e7larla \u00e7\u00f6z\u00fcm bulamazs\u0131n\u0131z. Hastan\u0131n o\u00a0anki a\u011fr\u0131lar\u0131n\u0131 hafifletmi\u015f olman\u0131z da v\u00fccutta yer alan kanserle m\u00fccadele etti\u011finizi ve \u00f6mr\u00fcn\u00fc uzatt\u0131\u011f\u0131n\u0131z\u0131 g\u00f6stermez, siz iyi ila\u00e7lar kullanarak g\u00fcn\u00fc kurtam\u0131\u015fs\u0131n\u0131zd\u0131r sadece. Oysa hastan\u0131n esas arzusu iyile\u015fmek ve hayat standart\u0131n\u0131 eski seviyesine \u00e7\u0131kartabilmektir. T\u00fcrkiye ekonomisi i\u00e7in de durum ayn\u0131d\u0131r, doktorlar\u0131m\u0131z g\u00fcn\u00fcm\u00fcz\u00fc kurtaran […]<\/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-310","post","type-post","status-publish","format-standard","hentry","category-tfrs"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/310","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=310"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/310\/revisions"}],"predecessor-version":[{"id":2122,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/310\/revisions\/2122"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}