{"id":71881,"date":"2024-08-20T09:48:06","date_gmt":"2024-08-20T09:48:06","guid":{"rendered":"https:\/\/ekamu.net\/?p=71881"},"modified":"2024-08-20T09:48:06","modified_gmt":"2024-08-20T09:48:06","slug":"bddkdan-enflasyon-muhasebesi-icin-yonetmelik-ve-teblig-taslagi","status":"publish","type":"post","link":"https:\/\/ekamu.net\/index.php\/2024\/08\/20\/bddkdan-enflasyon-muhasebesi-icin-yonetmelik-ve-teblig-taslagi\/","title":{"rendered":"BDDK&#8217;dan enflasyon muhasebesi i\u00e7in y\u00f6netmelik ve tebli\u011f tasla\u011f\u0131"},"content":{"rendered":"<div>\n<p>BDDK, enflasyon muhasebesi uygulamas\u0131na ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131 ile ilgili iki y\u00f6netmelik ve bir tebli\u011f tasla\u011f\u0131 haz\u0131rlad\u0131.<\/p>\n<p>Kurumun internet sitesinde yer alan a\u00e7\u0131klamas\u0131nda, Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu (BDDK), bankalar ile finansal kiralama, faktoring, finansman, tasarruf finansman ve varl\u0131k y\u00f6netim \u015firketlerinin enflasyon muhasebesi uygulamas\u0131na ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131 ile ilgili iki y\u00f6netmelik ve bir tebli\u011f tasla\u011f\u0131 haz\u0131rlad\u0131\u011f\u0131 belirtildi.<\/p>\n<p>Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurulunun 11\/1\/2024 tarihli ve 10825 say\u0131l\u0131 Karar\u0131 uyar\u0131nca bankalar ile finansal kiralama, faktoring, finansman, tasarruf finansman ve varl\u0131k y\u00f6netim \u015firketlerinin 1\/1\/2025 tarihinden itibaren enflasyon muhasebesi uygulamas\u0131na ge\u00e7mesine karar verildi\u011fi hat\u0131rlat\u0131lan a\u00e7\u0131klamada, bu kapsamda, \u00f6denmi\u015f sermayenin enflasyona g\u00f6re d\u00fczeltilmesinden kaynaklanan farklar\u0131n bankalarda ana sermayenin bir unsuru olan \u00e7ekirdek sermaye i\u00e7erisinde yer almas\u0131n\u0131 ve s\u00f6z konusu farklar\u0131n bankalar ile finansal kiralama, faktoring, finansman, tasarruf finansman ve varl\u0131k y\u00f6netim \u015firketlerinin finansal durum tablosunda (bilan\u00e7oda) ayr\u0131 bir sat\u0131rda g\u00f6sterilmesini teminen haz\u0131rl\u0131k yap\u0131ld\u0131\u011f\u0131na i\u015faret edildi.<\/p>\n<\/div>\n<div>\n<p>A\u00e7\u0131klamada, \u201cBankalar\u0131n \u00d6zkaynaklar\u0131na \u0130li\u015fkin Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik Tasla\u011f\u0131\u201d, \u201cBankalarca Kamuya A\u00e7\u0131klanacak Finansal Tablolar ile Bunlara \u0130li\u015fkin A\u00e7\u0131klama ve Dipnotlar Hakk\u0131nda Tebli\u011fde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f Tasla\u011f\u0131\u201d ve \u201cFinansal Kiralama, Faktoring, Finansman ve Tasarruf Finansman \u015eirketlerinin Muhasebe Uygulamalar\u0131 ile Finansal Tablolar\u0131 Hakk\u0131nda Y\u00f6netmelikte De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Y\u00f6netmelik Tasla\u011f\u0131\u201d haz\u0131rlanm\u0131\u015ft\u0131r&#8221; ifadeleri yer ald\u0131.<\/p>\n<\/div>\n<\/p>\n<p><\/p>\n<p>Kaynak :\u00a0<span style=\"background-color: rgb(255, 249, 236); color: rgb(55, 58, 60); font-size: 14px;\">Bloomberg HT<\/span><\/p>\n<p><span style=\"display: block; width: 343.125px; color: rgb(55, 58, 60); font-size: 14px; background-color: rgb(255, 249, 236);\"><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bankac\u0131l\u0131k D\u00fczenleme ve Denetleme Kurumu (BDDK), bankalar ile finansal kiralama, faktoring, finansman, tasarruf finansman ve varl\u0131k y\u00f6netim \u015firketlerinin enflasyon muhasebesi uygulamas\u0131na ge\u00e7i\u015f haz\u0131rl\u0131klar\u0131 ile ilgili iki y\u00f6netmelik ve bir tebli\u011f&#8230;<\/p>\n","protected":false},"author":1,"featured_media":71882,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[2491,1297,519,3999,702],"class_list":["post-71881","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-bankalar","tag-finansal","tag-finansman","tag-taslagi","tag-yonetmelik"],"_links":{"self":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/71881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/comments?post=71881"}],"version-history":[{"count":1,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/71881\/revisions"}],"predecessor-version":[{"id":71883,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/71881\/revisions\/71883"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/media\/71882"}],"wp:attachment":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/media?parent=71881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/categories?post=71881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/tags?post=71881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}