{"id":1654,"date":"2014-02-11T16:55:37","date_gmt":"2014-02-11T14:55:37","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1654"},"modified":"2014-02-11T16:55:37","modified_gmt":"2014-02-11T14:55:37","slug":"varliklarda-deger-dusuklugu-standardi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/varliklarda-deger-dusuklugu-standardi\/","title":{"rendered":"Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Standard\u0131"},"content":{"rendered":"

Resmi Gazete,\u00a011 \u015eubat 2014\u00a0 SALI,\u00a0Say\u0131 : 28910,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n

VARLIKLARDA DE\u011eER D\u00dc\u015e\u00dcKL\u00dc\u011e\u00dcNE \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE MUHASEBE\u00a0STANDARDI (TMS 36) HAKKINDA TEBL\u0130\u011e SIRA NO: 28\u2019DE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<\/strong><\/p>\n

MADDE 1 \u2013 <\/b>18\/3\/2006 tarihli ve 26112 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cTMS 36 Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 36) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 28)\u2019in\u201d ekinde yer alan \u201cTMS 36 Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc\u201d Standard\u0131n\u0131n;<\/p>\n

a) 130 uncu paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c130. Bir i\u015fletme, bir varl\u0131k (\u015ferefiye de dahil olmak \u00fczere) veya nakit yaratan bir birim i\u00e7in d\u00f6nem boyunca muhasebele\u015ftirilen veya iptal edilen de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc zarar\u0131na ili\u015fkin olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131 yapar:<\/p>\n

(a) De\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc zarar\u0131n\u0131n muhasebele\u015ftirilmesini veya iptalini gerektiren olay ve durumlar.<\/p>\n

(b) Muhasebele\u015ftirilen veya iptal edilen de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc zarar\u0131 tutar\u0131.<\/p>\n

(c) Bir varl\u0131k i\u00e7in:<\/p>\n

(i) \u0130lgili varl\u0131\u011f\u0131n niteli\u011fi ve<\/p>\n

(ii) \u0130\u015fletmenin faaliyet alan\u0131 bilgisinin TFRS 8\u2019e g\u00f6re raporlamas\u0131 durumunda, i\u015fletmenin temel raporlama esas\u0131na g\u00f6re ilgili varl\u0131\u011f\u0131n ait oldu\u011fu raporlanabilir faaliyet alan\u0131.<\/p>\n

(d) Nakit yaratan bir birim i\u00e7in:<\/p>\n

(i) Nakit yaratan birimin tan\u0131m\u0131 (\u00fcretim hatt\u0131, fabrika, faaliyet kolu, co\u011frafi alan veya TFRS 8\u2019de tan\u0131mlanan raporlanabilir bir faaliyet alan\u0131 m\u0131 oldu\u011fu),<\/p>\n

(ii) Varl\u0131k s\u0131n\u0131f\u0131 itibar\u0131yla, ayr\u0131ca i\u015fletmenin faaliyet alan\u0131 bilgisini TFRS 8\u2019e g\u00f6re raporlamas\u0131 durumunda i\u015fletmenin temel raporlama format\u0131na g\u00f6re raporlanabilir faaliyet alan\u0131 itibar\u0131yla, muhasebele\u015ftirilen veya iptal edilen de\u011fer d\u00fc\u015f\u00fckl\u00fc\u011f\u00fc zarar\u0131 tutar\u0131 ve<\/p>\n

(iii) Nakit yaratan birimin, (e\u011fer varsa) geri kazan\u0131labilir tutar\u0131n\u0131 belirleyen varl\u0131klar\u0131n toplam\u0131n\u0131n, ilgili nakit yaratan birimin geri kazan\u0131labilir de\u011ferine ili\u015fkin yap\u0131lan bir \u00f6nceki tahminden sonra de\u011fi\u015fmi\u015f olmas\u0131 durumunda, varl\u0131klar\u0131n toplanmas\u0131nda kullan\u0131lan \u00f6nceki ve \u015fimdiki y\u00f6ntemin tan\u0131m\u0131 ve ilgili nakit yaratan birimi belirleme y\u00f6nteminin de\u011fi\u015fme nedenleri.<\/p>\n

(e) Varl\u0131\u011f\u0131n (nakit yaratan birimin) geri kazan\u0131labilir tutar\u0131 ve varl\u0131\u011f\u0131n (nakit yaratan birimin) geri kazan\u0131labilir tutar\u0131n\u0131n sat\u0131\u015f maliyetleri d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011feri mi yoksa kullan\u0131m de\u011feri mi oldu\u011fu.<\/p>\n

(f) S\u00f6z konusu geri kazan\u0131labilir tutar\u0131n elden \u00e7\u0131karma maliyetleri d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011fer olmas\u0131 durumunda, i\u015fletme a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131 yapar:<\/p>\n

(i) Varl\u0131\u011f\u0131n (nakit yaratan birimin) ger\u00e7e\u011fe uygun de\u011fer \u00f6l\u00e7\u00fcm\u00fcn\u00fcn b\u00fct\u00fcn\u00fcyle (g\u00f6zlemlenebilir olup olmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n \u2018elden \u00e7\u0131karma maliyetleri\u2019 dikkate al\u0131nmadan) s\u0131n\u0131fland\u0131r\u0131ld\u0131\u011f\u0131 ger\u00e7e\u011fe uygun de\u011fer hiyerar\u015fisinin seviyesi (bak\u0131n\u0131z TFRS 13),<\/p>\n

(ii) Ger\u00e7e\u011fe uygun de\u011fer hiyerar\u015fisinin 2 nci ve 3 \u00fcnc\u00fc seviyelerinde s\u0131n\u0131fland\u0131r\u0131lan ger\u00e7e\u011fe uygun de\u011fer \u00f6l\u00e7\u00fcmleri i\u00e7in; elden \u00e7\u0131karma maliyetleri d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011fer \u00f6l\u00e7\u00fcm\u00fcnde kullan\u0131lan de\u011ferleme y\u00f6nteminin (y\u00f6ntemlerinin) tan\u0131m\u0131. De\u011ferleme y\u00f6nteminde bir de\u011fi\u015fiklik olmas\u0131 durumunda, i\u015fletme s\u00f6z konusu de\u011fi\u015fikli\u011fi ve de\u011fi\u015fiklik yap\u0131lmas\u0131n\u0131n nedenini (nedenlerini) a\u00e7\u0131klar.<\/p>\n

(iii) Ger\u00e7e\u011fe uygun de\u011fer hiyerar\u015fisinin 2 nci ve 3 \u00fcnc\u00fc seviyelerinde s\u0131n\u0131fland\u0131r\u0131lan ger\u00e7e\u011fe uygun de\u011fer \u00f6l\u00e7\u00fcmleri i\u00e7in; y\u00f6netimin elden \u00e7\u0131karma maliyetleri d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011feri belirlerken esas ald\u0131\u011f\u0131 temel varsay\u0131mlar. Temel varsay\u0131mlar, varl\u0131\u011f\u0131n geri kazan\u0131labilir tutar\u0131n\u0131n en duyarl\u0131 oldu\u011fu varsay\u0131mlard\u0131r. \u0130\u015fletme ayr\u0131ca mevcut \u00f6l\u00e7\u00fcmde ve elden \u00e7\u0131karma maliyetleri d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011feri bug\u00fcnk\u00fc de\u011fer y\u00f6ntemine g\u00f6re \u00f6l\u00e7mesi durumunda \u00f6nceki \u00f6l\u00e7\u00fcmde kulland\u0131\u011f\u0131 iskonto oran\u0131n\u0131 (oranlar\u0131n\u0131) a\u00e7\u0131klar.<\/p>\n

(g) Geri kazan\u0131labilir tutar\u0131n kullan\u0131m de\u011feri olmas\u0131 durumunda, kullan\u0131m de\u011ferine y\u00f6nelik \u015fimdiki ve \u00f6nceki (e\u011fer varsa) tahminlerde kullan\u0131lan iskonto oran\u0131 (oranlar\u0131).\u201d<\/p>\n

b) 134 \u00fcnc\u00fc paragraf\u0131n\u0131n (c) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(c) Birimin ya da birimler grubunun geri kazan\u0131labilir tutar\u0131n\u0131n belirlenmesinde esas al\u0131nan temel (ba\u015fka bir ifadeyle kullan\u0131m de\u011feri veya elden \u00e7\u0131karma maliyetleri d\u00fc\u015f\u00fclm\u00fc\u015f ger\u00e7e\u011fe uygun de\u011fer).\u201d<\/p>\n

c) 140J paragraf\u0131 eklenmi\u015ftir.<\/p>\n

\u201c140J. Finansal olmayan varl\u0131klara y\u00f6nelik geri kazan\u0131labilir tutar a\u00e7\u0131klamalar\u0131na ili\u015fkin yap\u0131lan de\u011fi\u015fikliklerle bu Standard\u0131n 130 ve 134 \u00fcnc\u00fc paragraflar\u0131 de\u011fi\u015ftirilmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2014 tarihinde veya sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinde geriye d\u00f6n\u00fck olarak uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fiklikler TFRS 13\u2019\u00fcn uygulanmad\u0131\u011f\u0131 d\u00f6nemlerde (kar\u015f\u0131la\u015ft\u0131rmal\u0131 d\u00f6nemlerde dahil olmak \u00fczere) uygulanmaz.\u201d<\/p>\n

MADDE 2 \u2013<\/b> Bu Tebli\u011f, 31\/12\/2013 tarihinden sonra ba\u015flayan hesap d\u00f6nemlerinde ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer. \u0130\u015fletmeler bu Tebli\u011fi 1\/1\/2014 tarihinden \u00f6nce ba\u015flayan hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulayabilir. Bu durumda, an\u0131lan husus dipnotlarda a\u00e7\u0131klan\u0131r.<\/p>\n

MADDE 3 \u2013<\/b> Bu Tebli\u011f h\u00fck\u00fcmlerini Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a011 \u015eubat 2014\u00a0 SALI,\u00a0Say\u0131 : 28910,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: VARLIKLARDA DE\u011eER D\u00dc\u015e\u00dcKL\u00dc\u011e\u00dcNE \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE MUHASEBE\u00a0STANDARDI (TMS 36) HAKKINDA TEBL\u0130\u011e SIRA NO: 28\u2019DE\u00a0DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e MADDE 1 \u2013 18\/3\/2006 tarihli ve 26112 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cTMS 36 Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 36) Hakk\u0131nda Tebli\u011f (S\u0131ra No: …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53,28],"tags":[652,395,66,391,651],"class_list":["post-1654","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-deger-dusuklugu","tag-muhasebe-standardi","tag-teblig","tag-tms","tag-varlik"],"yoast_head":"\nVarl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Standard\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/varliklarda-deger-dusuklugu-standardi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc 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