{"id":408,"date":"2017-03-01T11:12:19","date_gmt":"2017-03-01T08:12:19","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=408"},"modified":"2022-01-31T11:41:27","modified_gmt":"2022-01-31T08:41:27","slug":"yerel-frc-neden-hatalarla-doludur","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=408","title":{"rendered":""Yerel" FR\u00c7 neden hatalarla doludur?"},"content":{"rendered":"

Bir \u00f6nceki yaz\u0131mda hala a\u00e7\u0131k ve Kamu Yarar\u0131n\u0131 \u0130lgilendiren Kurulu\u015f (KAY\u0130K) durumunda olmayan fakat denetime tabi olan \u015firketlerin haz\u0131rlad\u0131\u011f\u0131 finansal tablolar\u0131n sadece vergi matrah\u0131 amac\u0131ndan \u00e7\u0131kart\u0131l\u0131p performans ve finansal durumun ger\u00e7e\u011fe uygun sunumu i\u00e7in KGK taraf\u0131ndan tasla\u011f\u0131 sunulan Yerel Finansal Raporlama \u00c7er\u00e7evesinden (FR\u00c7) bahsetmi\u015ftim k\u0131saca. Bu yaz\u0131da ise \u00f6ncelikle ad\u0131n\u0131n d\u00fczeltilmesi gereken FR\u00c7’nin i\u00e7erdi\u011fi hatalar\u0131 \u00f6zetlemek isterim.<\/span><\/p>\n

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  1. FR\u00c7 Tasla\u011f\u0131n\u0131n has\u0131lat b\u00f6l\u00fcm\u00fcndeki (5.B\u00f6l\u00fcm) 8.maddeye g\u00f6re “has\u0131lat sonucunda elde edilmesi beklenen nakit tutarlar\u0131n tahsilat\u0131n\u0131n ertelenmesi\u00a0durumunda, has\u0131lat bug\u00fcnk\u00fc de\u011fer hesaplamas\u0131 yap\u0131lmaks\u0131z\u0131n al\u0131nmas\u0131 beklenen nakit\u00a0tutar \u00fczerinden kayda al\u0131n\u0131r<\/em>“. Yani br\u00fct k\u00e2r marj\u0131n\u0131z\u0131 \u015fi\u015firmenize m\u00fcsaade ediyor FR\u00c7. Ancak Has\u0131lat standard\u0131 olan TMS 18’in 11.maddesine g\u00f6re ise “anla\u015fma bir finansman i\u015flemi niteli\u011fi ta\u015f\u0131yorsa, sat\u0131\u015f bedelinin ger\u00e7e\u011fe uygun de\u011feri gelecekteki t\u00fcm tahsilatlar\u0131n emsal faiz oran\u0131 ile iskonto edilmesi yoluyla belirlenir<\/em>“. Yani vadeli sat\u0131\u015flar yaparak br\u00fct kar\u0131 \u015fi\u015firmeniz m\u00fcmk\u00fcn de\u011fildir.\u00a0<\/span><\/li>\n
  2. Tasla\u011f\u0131n stoklar b\u00f6l\u00fcm\u00fcndeki (6.B\u00f6l\u00fcm)\u00a07.maddeye g\u00f6re ise “sat\u0131n alma maliyetleri, ilk kayda alma tarihi itibar\u0131yla \u00f6denen veya \u00f6denmesi beklenen\u00a0nakit tutardan \u00f6l\u00e7\u00fcl\u00fcr”. Yani FR\u00c7 5.8’in \u015fi\u015firdi\u011fi br\u00fct k\u00e2r\u0131 6.7 ile indirmenize imk\u00e2n sa\u011fl\u0131yor ancak esas sorun\u00a0bir yanl\u0131\u015f\u0131 ba\u015fka bir yanl\u0131\u015f ile d\u00fczeltme \u00e7abas\u0131d\u0131r. Bunun yerine vadeli sat\u0131\u015flar ve al\u0131mlar TMS’ye uygun d\u00fczenlenmesi daha ger\u00e7ek\u00e7i bir sunum sa\u011flayabilirdi.<\/span><\/li>\n
  3. Marmara \u00dcniversitesi’nde d\u00fczenlenen \u00e7al\u0131\u015ftayda Do\u00e7. Dr. \u00c7a\u011fla ERSEN C\u00d6MERT, KGK taslakta yapaca\u011f\u0131 yeni bir d\u00fczenleme ile vade fark\u0131nda 1 y\u0131l\u0131n baz al\u0131naca\u011f\u0131n\u0131 ve 1 y\u0131l \u00fcst\u00fcndeki vadeler i\u00e7in bug\u00fcnk\u00fc de\u011fer hesaplamas\u0131n\u0131n yap\u0131laca\u011f\u0131n\u0131 s\u00f6yledi. San\u0131r\u0131m KGK \u00fclkemizde cari faiz oran\u0131n y\u00fczde ka\u00e7 seviyesinde oldu\u011funu bilmeden b\u00f6yle bir de\u011fi\u015fikli\u011fe karar verdi.\u00a0<\/span><\/li>\n
  4. Haz\u0131rlanan FR\u00c7’nin ayn\u0131 zamanda T\u00fcrk ticaret geleneklerindeki hatalar\u0131 d\u00fczeltici bir taraf\u0131 mevcut de\u011fildir. \u00d6rnek vermek gerekirse tek\u00a0ki\u015finin\u00a0sahipli\u011findeki bir limited \u015firketin finansal disiplinini sa\u011flamad\u0131\u011f\u0131n\u0131n en a\u00e7\u0131k \u00f6rne\u011fi ise temett\u00fc tahakkuklar\u0131 haricinde ortaklar cari hesab\u0131n\u0131n kullan\u0131m\u0131d\u0131r. B\u00fct\u00e7eye katk\u0131 sa\u011flamas\u0131 i\u00e7in \u00e7\u0131kar\u0131lan kanunlar\u0131n disiplinsizli\u011fi \u00f6nlemede yaratt\u0131\u011f\u0131 bir fayda mevcut de\u011fildir aksine sadece ki\u015fileri k\u0131sa s\u00fcreli\u011fine cezaland\u0131ran ara\u00e7tan fazlas\u0131 da ne yaz\u0131k ki olamam\u0131\u015flard\u0131r. 1950’lerde ba\u015flayan T\u00fcrk ticaret \u00f6rflerinin d\u00fczeltilmesi i\u00e7in FR\u00c7 \u00f6nemli bir imk\u00e2n sunmaktad\u0131r, ayn\u0131 ki\u015fiye ba\u011fl\u0131 ve Ortaklar Cari Hesaplar\u0131 \u015fi\u015fmi\u015f \u015firketlerin finansal tablolar\u0131n\u0131n konsolide edilmesi. Bence bu gereklili\u011fin esas sebebi ise birka\u00e7 t\u00fczel \u015firketin \u00f6mr\u00fcn\u00fcn orta\u011f\u0131n \u00f6mr\u00fcyle s\u0131n\u0131rland\u0131r\u0131labilece\u011fi riski. Bu, muhasebe teorisini par\u00e7alam\u0131\u015f risk asl\u0131nda denet\u00e7i taraf\u0131ndan\u00a0olumsuz g\u00f6r\u00fc\u015f ile cezaland\u0131r\u0131labilir ya da \u015firketin finansal g\u00fcc\u00fcn\u00fc, orta\u011f\u0131 da baz alarak \u00f6l\u00e7mek istiyorsa birbiriyle ortakl\u0131k ba\u011f\u0131 olmayan iki \u015firketin finansal tablolar\u0131n\u0131 konsolide edebilir.<\/span><\/li>\n
  5. FR\u00c7’ye uygun finansal tablo haz\u0131rlanma s\u00fcre\u00e7lerinin kolayla\u015ft\u0131r\u0131lmas\u0131, \u015firketlerin daha h\u0131zl\u0131 adapte olabilmeleri i\u00e7in gerekli olan yerel ve uluslararas\u0131 ERP uygulamalar\u0131n\u0131n uyumlulu\u011fu \u00fcst\u00fcne gidilmedi\u011fini d\u00fc\u015f\u00fcn\u00fcyorum. FR\u00c7’nin olur da genel kabul\u00fc sa\u011flayabilir ise getirece\u011fi bir di\u011fer \u00f6nemli de\u011fi\u015fiklik ise yeni y\u00f6netmeli\u011fe uygun defter tutmak zorunda olan \u015firketlerin “ofiste defter tutma” al\u0131\u015fkanl\u0131\u011f\u0131ndan vazge\u00e7irmek olacakt\u0131r.<\/span><\/li>\n
  6. Ben muhasebe camias\u0131n\u0131n TFRS’ye yakla\u015f\u0131m\u0131n\u0131 \u00fclkemizin ulusal bir otomobil markas\u0131 olmamas\u0131na benzetirim. Uluslararas\u0131 bir marka istedi\u011fi kadar k\u00f6t\u00fc bir ara\u00e7 \u00e7\u0131karts\u0131n yine de bizimkinden iyidir \u00e7\u00fcnk\u00fc bizim ortaya koydu\u011fumuz daha ba\u015far\u0131l\u0131 ve kaliteli bir rakip mevcut de\u011fildir. \u0130\u015fte bu sebeple de Avrupa’n\u0131n ulusal muhasebe ilkelerine kar\u015f\u0131 uluslararas\u0131 alanda kabul g\u00f6rm\u00fc\u015f T\u00fcrk muhasebe ilkeleri mevcut olmad\u0131\u011f\u0131 i\u00e7in\u00a0TFRS’nin yapt\u0131\u011f\u0131 sunumlar MSGUT’a g\u00f6re daha ak\u0131lc\u0131 oldu\u011fu ger\u00e7e\u011fi ile y\u00fczle\u015fmek zorunda kal\u0131yoruz. FR\u00c7 noktas\u0131nda ise TFRS (veya KOB\u0130 TFRS) uymamak i\u00e7in yanl\u0131\u015f yollar \u00e7izmenin sonu\u00e7lar\u0131 tehlikelidir.<\/span><\/li>\n
  7. 2018’de y\u00fcr\u00fcrl\u00fc\u011fe girmesi planan FR\u00c7’nin sekt\u00f6r taraf\u0131ndan kabul\u00fc i\u00e7in y\u00fcr\u00fct\u00fclen \u00e7al\u0131\u015fmalara ne zaman ba\u015flanaca\u011f\u0131 h\u00e2l\u00e2 muallakta. Sekt\u00f6r temsilcileri ile yap\u0131lm\u0131\u015f bir g\u00f6r\u00fc\u015fmeler tutanaklar\u0131 ile yay\u0131nlamal\u0131 ve\u00a0b\u00f6ylesine \u00f6nemli toplant\u0131lar \u00e7evrimi\u00e7i\u00a0kat\u0131l\u0131ma a\u00e7\u0131k olmal\u0131d\u0131r. \u00a0\u00a0<\/span><\/li>\n<\/ol>\n

    Umar\u0131m 2018’de y\u00fcr\u00fcrl\u00fc\u011fe girmesi istenen ulusal finansal raporlama standartlar\u0131m\u0131z 6102’nin ve KGK e\u011fitimlerinin \u00e7ekti\u011fi i\u015fkenceleri ya\u015famadan y\u00fcr\u00fcrl\u00fc\u011fe girebilir yoksa ba\u015flad\u0131\u011f\u0131m\u0131z yere geri d\u00f6nece\u011fimizden korkar\u0131m.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Bir \u00f6nceki yaz\u0131mda hala a\u00e7\u0131k ve Kamu Yarar\u0131n\u0131 \u0130lgilendiren Kurulu\u015f (KAY\u0130K) durumunda olmayan fakat denetime tabi olan \u015firketlerin haz\u0131rlad\u0131\u011f\u0131 finansal tablolar\u0131n sadece vergi matrah\u0131 amac\u0131ndan \u00e7\u0131kart\u0131l\u0131p performans ve finansal durumun ger\u00e7e\u011fe uygun sunumu i\u00e7in KGK taraf\u0131ndan tasla\u011f\u0131 sunulan Yerel Finansal Raporlama \u00c7er\u00e7evesinden (FR\u00c7) bahsetmi\u015ftim k\u0131saca. Bu yaz\u0131da ise \u00f6ncelikle ad\u0131n\u0131n d\u00fczeltilmesi gereken FR\u00c7’nin i\u00e7erdi\u011fi hatalar\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-408","post","type-post","status-publish","format-standard","hentry","category-tfrs"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/408","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=408"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/408\/revisions"}],"predecessor-version":[{"id":2190,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/408\/revisions\/2190"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}