{"id":93,"date":"2016-10-07T16:50:21","date_gmt":"2016-10-07T13:50:21","guid":{"rendered":"http:\/\/www.gokberkcan.com\/?p=93"},"modified":"2022-01-31T11:02:12","modified_gmt":"2022-01-31T08:02:12","slug":"suyu-bulandiralim-biraz","status":"publish","type":"post","link":"https:\/\/www.gokberkcan.com\/?p=93","title":{"rendered":"Amortisman: Suyu buland\u0131ral\u0131m biraz"},"content":{"rendered":"

Ba\u015flamadan: Fikirleri ve beyin f\u0131rt\u0131nas\u0131 i\u00e7in Do\u00e7. Dr. Kadir Dabba\u011fo\u011flu’na sonsuz te\u015fekk\u00fcrler.<\/em><\/span><\/p>\n

Bir maddi duran varl\u0131\u011fa (MDV) uygulanacak amortisman y\u00f6ntemi TMS 16’da a\u00e7\u0131k\u00e7a ortaya konmu\u015ftur:\u00a0Kullan\u0131lan amortisman y\u00f6ntemi, varl\u0131\u011f\u0131n gelecekteki ekonomik yararlar\u0131na ili\u015fkin olarak i\u015fletme taraf\u0131ndan uygulanmas\u0131 beklenen t\u00fcketim modelini yans\u0131t\u0131r (par. 60)<\/em>.\u00a0\u0130lke temelli olmas\u0131 sebebiyle de finansal tablo haz\u0131rlayana varl\u0131k \u00f6m\u00fcrlerini sabitlememi\u015ftir: Bir varl\u0131\u011f\u0131n kal\u0131nt\u0131 de\u011feri ve yararl\u0131 \u00f6mr\u00fc en az\u0131ndan her hesap d\u00f6nemi sonunda g\u00f6zden ge\u00e7irilerek, beklentilerin \u00f6nceki tahminlerden farkl\u0131 olmas\u0131 durumunda, de\u011fi\u015fiklik(ler) \u201cTMS 8\u00a0<\/em>Muhasebe\u00a0<\/em>Politikalar\u0131, Muhasebe Tahminlerindeki De\u011fi\u015fikler ve Hatalar\u201d Standard\u0131 uyr\u0131nca muhasebe tahmininde de\u011fi\u015fiklik olarak muhasebele\u015ftirilir.\u00a0\u00a0(par. 51)<\/em> Otomobil veya bilgisayar ise kesin 5 y\u0131ld\u0131r gibi bir \u00f6m\u00fcr standartlarda belirtilmedi\u011fi gibi TMS 16’ya g\u00f6re amortisman k\u0131st olarak hesaplan\u0131r. Sat\u0131n al\u0131m fiyat\u0131 ve faaliyete ge\u00e7irilmesi katlan\u0131lan yap\u0131lan i\u015fleri\u00a0MDV’nin toplam maliyetini olu\u015fturur, fayda\u00a0\u00f6mr\u00fcn\u00fcn sonunda ise\u00a0hurda de\u011feri ile d\u00f6nen varl\u0131klara aktar\u0131l\u0131r. MDV’nin toplam maliyeti ile hurda de\u011feri aras\u0131ndaki fark ise amortisman tabi tutar\u0131d\u0131r.\u00a0<\/span>\u00dc\u00e7 farkl\u0131 amortisman y\u00f6nteminden birini tercih edebilir finansal tablo haz\u0131rlayan:<\/span><\/p>\n

    \n
  1. Sabit amortisman*<\/span><\/strong><\/span><\/li>\n
  2. Azalan bakiyeler<\/span><\/li>\n
  3. \u00dcretim adedine g\u00f6re<\/span><\/li>\n<\/ol>\n

    <\/p>\n

    Sabit amortisman y\u00f6ntemi asl\u0131nda hesaplanmas\u0131 en kolay olan\u0131. Klasik form\u00fcl\u00fc MDV’nin amortismana tabi tutar\u0131na uygulad\u0131\u011f\u0131n\u0131zda y\u0131llar i\u00e7inde amortisman gideriniz de\u011fi\u015fmeyecektir. Excel dosyas\u0131n\u0131n ilk \u00e7al\u0131\u015fma sayfas\u0131ndaki\u00a0\u00f6rnek sabit amortisman\u0131n i\u015fleyi\u015fini g\u00f6stermek i\u00e7in haz\u0131rlanm\u0131\u015ft\u0131r. <\/span><\/p>\n

    Yukar\u0131daki s\u0131ralamay\u0131 bozup \u00fcretim adedine g\u00f6re amortisman y\u00f6nteminden bahsedeyim. K\u0131rtasiyelerde adet us\u00fcl\u00fc \u00e7al\u0131\u015fan yaz\u0131c\u0131lar vard\u0131r ve maksimum adete ula\u015f\u0131ld\u0131\u011f\u0131nda yaz\u0131c\u0131n\u0131n sat\u0131n al\u0131m fiyat\u0131na e\u015fit olan “drum**<\/span><\/strong>“\u0131n\u0131n de\u011fi\u015ftirilmesi gerekir. Ayn\u0131 \u015fekilde projeksiyon cihaz\u0131n\u0131n amp\u00fcl\u00fc belirli bir s\u00fcre \u00e7al\u0131\u015ft\u0131ktan sonra de\u011fi\u015ftirilmelidir ki o fiyata yeni projeksiyon almak daha mant\u0131kl\u0131 olur. \u00d6mr\u00fc zamanla de\u011fil de birimle \u00f6l\u00e7\u00fclen MDV varl\u0131klar\u0131n amortisman\u0131, VUK’da yer alm\u0131yor olsa da, “\u00fcretim birimleri” ile hesaplan\u0131r. Excel dosyas\u0131n\u0131n ikinci\u00a0\u00e7al\u0131\u015fma sayfas\u0131ndaki \u00f6rnek ile ama\u00e7 y\u00f6ntemin i\u015fleyi\u015fi hakk\u0131nda bilgi vermektir.<\/span><\/p>\n

    Azalan bakiyeler y\u00f6nteminde esas olarak bir sorun var, MDV’ye amortisman gideri ekonomik \u00f6mr\u00fcn\u00fcn son y\u0131lda azalm\u0131yor\u00a0aksine art\u0131yor.\u00a0Ad\u0131ndan anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere amortisman gideri y\u0131llar i\u00e7inde azalmal\u0131 ancak son y\u0131la geldi\u011finde azalm\u0131yor aksine kalan bakiyenin kapat\u0131lmas\u0131 i\u00e7in isme ihanet ediliyor. Peki bakiyenin ger\u00e7ekten azalmas\u0131 i\u00e7in nas\u0131l bir form\u00fcl uygulamak gerekir? Bu noktada UMS 16’da azalan bakiyelerden farkl\u0131 olarak yer alan fakat daha sonra kald\u0131r\u0131lan, ancak\u00a0yabanc\u0131 literat\u00fcrde ise azalan bakiyelerin alt metodu olarak de\u011ferlendirilen “y\u0131llar\u0131n toplam\u0131” kullan\u0131labilir. Ayr\u0131ca, MDV’nin hurda de\u011ferinin belirli olmas\u0131 durumunda ise daha matematiksel bir form\u00fcl kullan\u0131larak\u00a0azalan amortisman giderlerinin hesaplanmas\u0131 m\u00fcmk\u00fcn. Excel dosyas\u0131n\u0131n \u00fc\u00e7\u00fcnc\u00fc\u00a0\u00e7al\u0131\u015fma sayfas\u0131ndaki\u00a0\u00f6rnek “y\u0131llar\u0131n toplam\u0131 metodu” ile d\u00f6rd\u00fcnc\u00fc\u00a0\u00f6rnek ise s\u0131f\u0131rlama form\u00fcl\u00fcn\u00fc kullanarak haz\u0131rlanm\u0131\u015ft\u0131r.**<\/span><\/strong>*<\/strong><\/span><\/span><\/p>\n

    \n

    \n

    *: “Straight-Line Depreciation” teriminin do\u011frudan \u00e7evirisi “d\u00fcz \u00e7izgi amortismand\u0131r” sebebi ise bu y\u00f6ntemle haz\u0131rlanan amortisman giderinin grafi\u011fi d\u00fcz bir do\u011frudur. “Normal” kelimesine kar\u015f\u0131tl\u0131\u011f\u0131m\u0131n sebebi budur.<\/span><\/p>\n

    **: teknik terim oldu\u011fu i\u00e7in \u00e7eviri yap\u0131lmam\u0131\u015ft\u0131r.<\/span><\/p>\n

    ***: “Y\u0131llar\u0131n toplam\u0131 y\u00f6nteminin” kullan\u0131m\u0131n\u0131n IFRS’ye uygunsuzlu\u011fu ile ilgili olarak IASB taraf\u0131ndan yap\u0131lan haz\u0131rlanan<\/span> “STAFF PAPER IFRS Interpretations Committee Meeting<\/a>” ve Deloitte taraf\u0131ndan \u00e7\u0131kar\u0131lm\u0131\u015f olan<\/span> “Comparison between PRC GAAP and IFRS<\/a>” raporlar\u0131ndan anla\u015f\u0131laca\u011f\u0131 \u00fczere herhangi bir s\u0131k\u0131nt\u0131 yoktur.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Ba\u015flamadan: Fikirleri ve beyin f\u0131rt\u0131nas\u0131 i\u00e7in Do\u00e7. Dr. Kadir Dabba\u011fo\u011flu’na sonsuz te\u015fekk\u00fcrler. Bir maddi duran varl\u0131\u011fa (MDV) uygulanacak amortisman y\u00f6ntemi TMS 16’da a\u00e7\u0131k\u00e7a ortaya konmu\u015ftur:\u00a0Kullan\u0131lan amortisman y\u00f6ntemi, varl\u0131\u011f\u0131n gelecekteki ekonomik yararlar\u0131na ili\u015fkin olarak i\u015fletme taraf\u0131ndan uygulanmas\u0131 beklenen t\u00fcketim modelini yans\u0131t\u0131r (par. 60).\u00a0\u0130lke temelli olmas\u0131 sebebiyle de finansal tablo haz\u0131rlayana varl\u0131k \u00f6m\u00fcrlerini sabitlememi\u015ftir: Bir varl\u0131\u011f\u0131n kal\u0131nt\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-93","post","type-post","status-publish","format-standard","hentry","category-tfrs"],"_links":{"self":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/93","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=93"}],"version-history":[{"count":1,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/93\/revisions"}],"predecessor-version":[{"id":2155,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=\/wp\/v2\/posts\/93\/revisions\/2155"}],"wp:attachment":[{"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=93"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=93"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gokberkcan.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=93"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}