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MUHASEBE, DENET M VE ET K KURALLAR

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MUHASEBE, DENET M VE ET K KURALLAR

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MUHASEBE, DENET M VE ET K KURALLAR

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MUHASEBE, DENET M VE ET K KURALLAR

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MUHASEBE, DENET M VE ET K KURALLAR

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MUHASEBE, DENET M VE ET K KURALLAR

EK “SE R M A Y E P Y A SA SIN D A M U H A SE B E STA N D A R T L A R I H A K K IN D A T E B L K ISIM L A R I V E B U K ISIM L A R A K A R IL IK G E L E N U L U SL A R A R A SI F N A N SA L R A PO R L A M A ST A N D A R T L A R I K ISIM NO

T ebli K ısımlarında D üzenlenen K onular

K ısım 1

M ali Tablolara li kin Genel lkeler

K ısım 2 K ısım 3 K ısım 4 K ısım 5 K ısım 6 K ısım 7 K ısım 8 K ısım 9 K ısım 10

M ali Tabloların Sunum u Ara M ali Tablolar N akit Akım Tablosu H asılat Stoklar M addi Varlıklar M addi O lm ayan V arlıklar V arlıklarda D e er D ü üklü ü B orçlanm a M aliyetleri

K ısım 11

Finansal Araçlar

IFR S IF R S 1 IF R S 34 IF R S 7 IF R S 18 IF R S 2 IF R S 16 IF R S 38 IF R S 36 IF R S 23 IF R S 32 IF R S 39

K ısım 12 K ısım 13

K ısım 14 K ısım 15 K ısım 16 K ısım 17 K ısım 18 K ısım 19 K ısım 20 K ısım 21

IF R S 22

letm e B irle m eleri Konsolide M ali Tablolar, B a lı O rtaklıklar, M ü terek Y önetim e Tabi Te ebbüsler ve M uhasebele tirilm esi

IF R S 27 tiraklerin

Kur D e i im inin Etkileri Y üksek Enflasyon D önem lerinde M ali Tabloların D üzeltilm esi H isse B a ına Kazanç B ilanço Tarihinden Sonraki O laylar Kar ılıklar, arta B a lı Yüküm lülükler ve arta B a lı V arlıklar M uhasebe Politikaları, M uhasebe Tahm inlerinde D e i iklik ve H atalar

IF R S 28 IF R S 31 IF R S 21 IF R S 29 IF R S 33 IF R S 10 IF R S 37

D evlet T e vik ve Y ardım ları

IF R S 20

K ısım 27 K ısım 28 K ısım 29

Y atırım Am açlı G ayrim enkuller Kurum K azancı Ü zerinden H esaplanan V ergiler Ç alı anlara Sa lanan Faydalar

IF R S 40 IF R S 12 IF R S 19

K ısım 30

Em eklilik Planları

IF R S 26

K ısım 31

Tarım sal Faaliyetler M ali Tablo ve R aporların Açıklanm ası, Kurula ve B orsaya G önderilm esi lk D önem M ali Tablolar M uhtelif H üküm ler

IF R S 41

K ısım 33 K ısım 34

Provisions, C ontingent Liabilities and C ontingent Assets

Segm ent R eporting

K ısım 26

K ısım 32

Presentation of Financial Statem ents Interim Financial R eporting C ash Flow Statem ents R evenue Inventories Property, Plant and Equipm ent Intangible A ssets Im pairm ent of Assets B orrowing C osts Financial Instrum ents: D isclosure and Presentation Financial Instrum ents: R ecognition and M easurem ent B usiness C om binations C onsolidated Financial Statem ents and Accounting for Investm ents in Subsidiaries Accounting for Investm ents in Associates Financial R eporting of Interests in Joint V entures The E ffects of C hanges in Foreign E xchange R ates Financial R eporting in H yperinflationary Econom ies Earnings Per Share Events After the B alance Sheet D ate

IF R S 14

K ısım 24 K ısım 25

K ısım 23

Fram ew ork for the Preparation and Presentation of Financial Statem ents

IF R S 17 IF R S 24

Kiralam a lem leri li kili Taraflar Finansal B ilgilerin B ölüm lere G öre R aporlanm ası B anka ve B enzeri Finansal Kurulu ların M ali Tablolarının Kam uya A çıklanm ası n aat Sözle m eleri D urdurulan Faaliyetler

K ısım 22

IF R S Ba lı ı

N et Profit or Loss for the Period, Fundam ental Errors and C hanges in Accounting Policies Leases R elated Party D isclosures

IF R S 8

IF R S 30 IF R S 11 IF R S 35

D isclosures in the Financial Statem ents of B anks and Sim ilar Financial Institutions C onstruction C ontracts D iscontinuing O perations Accounting for Governm ent Grants and D isclosure of G overnm ent Assistance Investm ent Property Incom e Taxes Em ployee B enefits Accounting and R eporting by R etirem ent B enefit Plans Agriculture

-

-

-

-

28


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MUHASEBE, DENET M VE ET K KURALLAR

Finansal Hesaplar

Sonuç Hesapları Gelir Hesapları

Dönen D

XX

6BB;

XX

GR

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XX Dönen D

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Dönem Karı % Zararı

Kısa Vadeli Borçlar

XX

Uzun Vadeli Borçlar

XX ekil 5: Hesapların Kaynak: Serhat Yanık, Aracı Kurum Türkmen Kitabevi, Yayın No: 2007

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