{"id":824,"date":"2017-10-13T11:45:09","date_gmt":"2017-10-13T08:45:09","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=824"},"modified":"2022-01-31T11:08:49","modified_gmt":"2022-01-31T08:08:49","slug":"ve-iasb-dedi-ki-sisirin-brut-karlari","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=824","title":{"rendered":"Ve IASB dedi ki: \u015ei\u015firin br\u00fct k\u00e2rlar\u0131!"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Uluslararas\u0131 Muhasebe Standartlar\u0131 Kurulu (International Accounting Standards Boards [IASB]) muhasebe standartlar\u0131n\u0131 g\u00fcncelleyerek finansal raporlama kalitesini artt\u0131rd\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyor. San\u0131r\u0131m bu fikirden bir s\u00fcreli\u011fine uzakla\u015fmay\u0131 d\u00fc\u015f\u00fcnm\u00fc\u015fler. &#8220;Br\u00fct k\u00e2rlar\u0131 \u015fi\u015firelim, geli\u015fmekte olan \u00fclkelerdeki finansal bilgi kalitesini iyice d\u00fc\u015f\u00fcrelim&#8221; demi\u015fler. K\u0131sa bir \u00f6rnekle izah etmek isterim.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">9 ayda tamamlanaca\u011f\u0131 varsay\u0131lan bir kontrata ili\u015fkin TFRS 15&#8217;in 63.paragraf\u0131 gere\u011fi finansal tablo haz\u0131rlay\u0131c\u0131s\u0131 finansman bile\u015feni etkisini g\u00f6z ard\u0131 edebilir. 13.10.2017 itibariyle 9 ayl\u0131k\u00a0T\u00fcrk Liras\u0131 Referans Faiz Oran\u0131&#8217;n\u0131n (TRL\u0130BOR, www.trlibor.org) %13,2696 oldu\u011fu bir \u00fclkede vadenin finansman etkisi olmad\u0131\u011f\u0131n\u0131 elbette d\u00fc\u015f\u00fcnebilirsiniz.<\/span><\/p>\n<p><span style=\"color: #000000;\">TMS 18&#8217;e g\u00f6re reeskontlu al\u0131c\u0131lar hesab\u0131n\u0131 anlatan TFRS kitaplar\u0131n\u0131n 2018 y\u0131l\u0131 itibariyle d\u00fczeltilmesine de gerek kalmam\u0131\u015ft\u0131r.<\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Uluslararas\u0131 Muhasebe Standartlar\u0131 Kurulu (International Accounting Standards Boards [IASB]) muhasebe standartlar\u0131n\u0131 g\u00fcncelleyerek finansal raporlama kalitesini artt\u0131rd\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyor. San\u0131r\u0131m bu fikirden bir s\u00fcreli\u011fine uzakla\u015fmay\u0131 d\u00fc\u015f\u00fcnm\u00fc\u015fler. &#8220;Br\u00fct k\u00e2rlar\u0131 \u015fi\u015firelim, geli\u015fmekte olan \u00fclkelerdeki finansal bilgi kalitesini iyice d\u00fc\u015f\u00fcrelim&#8221; demi\u015fler. K\u0131sa bir \u00f6rnekle izah etmek isterim. 9 ayda tamamlanaca\u011f\u0131 varsay\u0131lan bir kontrata ili\u015fkin TFRS 15&#8217;in 63.paragraf\u0131 gere\u011fi finansal tablo [&hellip;]<\/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-824","post","type-post","status-publish","format-standard","hentry","category-tfrs"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/824","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=824"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/824\/revisions"}],"predecessor-version":[{"id":2169,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/824\/revisions\/2169"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}