{"id":2016,"date":"2014-10-10T14:09:52","date_gmt":"2014-10-10T11:09:52","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2016"},"modified":"2014-10-10T14:09:52","modified_gmt":"2014-10-10T11:09:52","slug":"bagimsiz-denetime-tabi-olacak-sirketlerin-belirlenmesi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/bagimsiz-denetime-tabi-olacak-sirketlerin-belirlenmesi\/","title":{"rendered":"Ba\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesi"},"content":{"rendered":"

Resmi \u00a0Gazete, 10 Ekim 2014 CUMA, Say\u0131 : 29141, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n

Karar No:<\/strong>\u00a0 75935942-050.01.04-[01\/30]\n

Toplant<\/strong>\u0131<\/strong> Tarihi:<\/strong> 18\/9\/2014<\/p>\n

6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu uyar\u0131nca 23\/1\/2013 tarihli ve 28537 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 2012\/4213 say\u0131l\u0131 \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine \u0130li\u015fkin Bakanlar Kurulu Karar\u0131\u201dn\u0131n 4\u00fcnc\u00fc maddesinin alt\u0131nc\u0131 f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanan ve 12\/3\/2013 tarihli ve 28585 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine Dair Bakanlar Kurulu Karar\u0131na \u0130li\u015fkin Usul ve Esaslar\u201dda;<\/p>\n

– 26\/8\/2014 tarihli ve 29100 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan TMS Uygulama Kapsam\u0131 hakk\u0131ndaki Kurul Karar\u0131m\u0131z ve<\/p>\n

– 14\/3\/2014 tarihli ve 28941 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine Dair Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Karar<\/p>\n

ile yap\u0131lan de\u011fi\u015fikliklere uyum sa\u011flanmas\u0131 amac\u0131yla gerekli de\u011fi\u015fiklikler yap\u0131larak ekteki \u015fekilde \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine Dair Bakanlar Kurulu Karar\u0131na \u0130li\u015fkin Usul ve Esaslarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Usul ve Esaslar\u2019\u0131n yay\u0131mlanmas\u0131na karar verilmi\u015ftir.<\/p>\n

EK<\/strong><\/p>\n

BA\u011eIMSIZ DENET\u0130ME TAB\u0130 OLACAK \u015e\u0130RKETLER\u0130N BEL\u0130RLENMES\u0130NE\u00a0<\/strong>DA\u0130R BAKANLAR KURULU KARARINA \u0130L\u0130\u015eK\u0130N USUL VE ESASLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA USUL VE ESASLAR<\/strong><\/p>\n

MADDE 1 \u2013<\/strong> 12\/3\/2013 tarihli ve 28585 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Ba\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine Dair Bakanlar Kurulu Karar\u0131na \u0130li\u015fkin Usul ve Esaslar\u0131n 5 inci maddesinin birinci ve ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/p>\n

\u201cMADDE 5 –<\/strong> (1) \u015eirketlerin denetime tabi olup olmad\u0131\u011f\u0131n\u0131n belirlenmesinde tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte aktif toplam\u0131na, y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131na ve \u00e7al\u0131\u015fan say\u0131s\u0131na ili\u015fkin genel \u00f6l\u00e7\u00fctler a\u015fa\u011f\u0131daki gibi belirlenmi\u015ftir:<\/p>\n

Aktif toplam\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :\u00a0\u00a0 75 milyon TL ve \u00fczeri<\/p>\n

Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :\u00a0\u00a0 150 milyon TL ve \u00fczeri<\/p>\n

\u00c7al\u0131\u015fan say\u0131s\u0131\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :\u00a0\u00a0 250 \u00e7al\u0131\u015fan ve \u00fczeri<\/p>\n

(2)\u00a0 Bakanlar Kurulu Karar\u0131na g\u00f6re \u015firketlerin denetime tabi olmas\u0131 i\u00e7in yukar\u0131da belirtilen \u00fc\u00e7 \u00f6l\u00e7\u00fctten ikisini \u00fcst \u00fcste iki hesap d\u00f6nemi sa\u011flamas\u0131 gerekir. Birbirini takip eden hesap d\u00f6nemlerinde sa\u011flanan iki \u00f6l\u00e7\u00fct\u00fcn ayn\u0131 \u00f6l\u00e7\u00fctler olmas\u0131 \u015fart de\u011fildir. A\u015fa\u011f\u0131daki tabloda \u00f6rnek bir \u015firket i\u00e7in hesap d\u00f6nemleri itibar\u0131yla \u00f6l\u00e7\u00fctlerin sa\u011flanmas\u0131 ve denetime tabi olma durumu g\u00f6sterilmi\u015ftir:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
Hesap d\u00f6nemleri<\/td>\nBilan\u00e7o aktif toplam\u0131 75milyon TL veya \u00fczeri midir?<\/td>\nY\u0131ll\u0131k net sat\u0131\u015fhas\u0131lat\u0131150milyon TL veya \u00fczeri midir?<\/td>\n\u00c7al\u0131\u015fan say\u0131s\u0131 250 veya \u00fczeri midir?<\/td>\nKriterlerden en az ikisini sa\u011fl\u0131yor mu?<\/td>\nDenetime tabi midir?<\/td>\n<\/tr>\n
1\/1-31\/12 20X1<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nHay\u0131r<\/td>\nSa\u011flam\u0131yor<\/td>\nReferans y\u0131l<\/td>\n<\/tr>\n
1\/1-31\/12 20X2<\/td>\nEvet<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nSa\u011fl\u0131yor<\/td>\nReferans y\u0131l<\/td>\n<\/tr>\n
1\/1-31\/12 20X3<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nSa\u011fl\u0131yor<\/td>\nTabi de\u011fildir<\/td>\n<\/tr>\n
1\/1-31\/12 20X4*<\/sup><\/td>\nHay\u0131r<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nSa\u011flam\u0131yor<\/td>\nTabidir<\/td>\n<\/tr>\n
1\/1-31\/12 20X5<\/td>\nHay\u0131r<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nSa\u011flam\u0131yor<\/td>\nTabidir<\/td>\n<\/tr>\n
1\/1-31\/12 20X6<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nSa\u011fl\u0131yor<\/td>\nTabi de\u011fildir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* \u00a0\u00a0 31\/12\/20X4 tarihinde sona eren hesap d\u00f6neminde \u00f6l\u00e7\u00fctlerden en az ikisinin s\u0131n\u0131rlar\u0131n\u0131n y\u00fczde yirmi veya daha fazla alt\u0131nda kal\u0131nmad\u0131\u011f\u0131 varsay\u0131lm\u0131\u015ft\u0131r.\u201d<\/em><\/p>\n

MADDE 2 \u2013 <\/strong>Ayn\u0131 Usul ve Esaslar\u0131n 10 uncu maddesinin birinci ve ikinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMADDE 10<\/strong> – (1) Denetime tabi \u015firketler, tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte 5 inci maddede belirtilen \u00f6l\u00e7\u00fctlerden en az ikisine ait s\u0131n\u0131rlar\u0131n iki hesap d\u00f6neminde art arda alt\u0131nda kalmas\u0131 durumunda, m\u00fcteakip hesap d\u00f6neminden itibaren denetimin kapsam\u0131ndan \u00e7\u0131kar. Birbirini takip eden hesap d\u00f6nemlerinde s\u0131n\u0131rlar\u0131n alt\u0131nda kal\u0131nan iki \u00f6l\u00e7\u00fct\u00fcn ayn\u0131 olmas\u0131 \u015fart de\u011fildir. A\u015fa\u011f\u0131daki tabloda \u00f6rnek bir \u015firket i\u00e7in hesap d\u00f6nemleri itibar\u0131yla \u00f6l\u00e7\u00fctlerin sa\u011flanmas\u0131 ve denetimin kapsam\u0131ndan \u00e7\u0131kma durumu g\u00f6sterilmi\u015ftir:<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n
Hesap d\u00f6nemleri<\/td>\nBilan\u00e7o aktif toplam\u0131 75 milyon TL veya \u00fczeri midir?<\/td>\nY\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131150 milyon TL veya \u00fczeri midir?<\/td>\n\u00c7al\u0131\u015fan say\u0131s\u0131 250 veya \u00fczeri midir?<\/td>\nKriterlerden en az ikisini sa\u011fl\u0131yor mu?<\/td>\nDenetime tabi midir?<\/td>\n<\/tr>\n
1\/1-31\/12 20X1<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nSa\u011fl\u0131yor<\/td>\nReferans y\u0131l<\/td>\n<\/tr>\n
1\/1-31\/12 20X2<\/td>\nEvet<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nSa\u011fl\u0131yor<\/td>\nReferans y\u0131l<\/td>\n<\/tr>\n
1\/1-31\/12 20X3<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nSa\u011fl\u0131yor<\/td>\nTabidir<\/td>\n<\/tr>\n
1\/1-31\/12 20X4*<\/sup><\/td>\nHay\u0131r<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nSa\u011flam\u0131yor<\/td>\nTabidir<\/td>\n<\/tr>\n
1\/1-31\/12 20X5<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nSa\u011flam\u0131yor<\/td>\nTabidir<\/td>\n<\/tr>\n
1\/1-31\/12 20X6<\/td>\nEvet<\/td>\nHay\u0131r<\/td>\nEvet<\/td>\nSa\u011fl\u0131yor<\/td>\nTabi de\u011fildir<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* \u00a0\u00a0 31\/12\/20X4 tarihinde sona eren hesap d\u00f6neminde \u00f6l\u00e7\u00fctlerden en az ikisinin s\u0131n\u0131rlar\u0131n\u0131n y\u00fczde yirmi veya daha fazla alt\u0131nda kal\u0131nmad\u0131\u011f\u0131 varsay\u0131lm\u0131\u015ft\u0131r.<\/em><\/p>\n

(2) Denetime tabi \u015firketler, 7 nci madde \u00e7er\u00e7evesinde tek ba\u015f\u0131na veya ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftirakleriyle birlikte, bir hesap d\u00f6neminde 5 inci maddede belirtilen \u00f6l\u00e7\u00fctlerden en az ikisinin s\u0131n\u0131rlar\u0131n\u0131n y\u00fczde yirmi veya daha fazla alt\u0131nda kalmas\u0131 durumunda, m\u00fcteakip hesap d\u00f6neminden itibaren denetim kapsam\u0131ndan \u00e7\u0131kar.\u201d<\/p>\n

MADDE 3 \u2013 <\/strong>Ayn\u0131 Usul ve Esaslar\u0131n 11 inci maddesinin birinci f\u0131kras\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir:<\/p>\n

\u201cMADDE 11 \u2013<\/strong> (1) Denetime tabi olan \u015firketler, daha sonraki hesap d\u00f6nemlerinde denetim kapsam\u0131nda olup olmad\u0131klar\u0131n\u0131 de\u011ferlendirirken, aktif toplam\u0131n\u0131n ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131n\u0131n hesab\u0131nda varsa TMS\u2019ye uygun olarak haz\u0131rlad\u0131klar\u0131 finansal tablolarda yer alan tutarlar\u0131 esas al\u0131r. TMS\u2019yi uygulayan \u015firketler a\u00e7\u0131s\u0131ndan, ba\u011fl\u0131 ortakl\u0131k ve i\u015ftirak kavramlar\u0131 6102 say\u0131l\u0131 Kanun ve TMS\u2019deki anlamlar\u0131yla dikkate al\u0131n\u0131r. Bu durumda, \u00f6l\u00e7\u00fctler belirlenirken ba\u011fl\u0131 ortakl\u0131klar\u0131n tam konsolidasyon y\u00f6ntemine, i\u015ftiraklerin ise \u00f6zkaynak y\u00f6ntemine g\u00f6re konsolide edildikleri finansal tablolar kullan\u0131l\u0131r.\u00a0 TMS\u2019ye uygun olarak haz\u0131rlanm\u0131\u015f finansal tablolar\u0131n bulunmamas\u0131 durumunda ise, kendileri ile ba\u011fl\u0131 ortakl\u0131klar\u0131 ve i\u015ftiraklerinin vergi mevzuat\u0131 \u00e7er\u00e7evesinde kamu idarelerine sunulmak \u00fczere haz\u0131rlad\u0131klar\u0131 bilan\u00e7o ve gelir tablolar\u0131ndaki son iki hesap d\u00f6nemine ili\u015fkin tutarlar dikkate al\u0131narak 7 ve 9 uncu madde h\u00fck\u00fcmleri uygulan\u0131r. Ortalama \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n hesab\u0131nda 8 inci madde h\u00fck\u00fcmleri uygulan\u0131r.\u201d<\/p>\n

MADDE 4 \u2013<\/strong> Bu Usul ve Esaslar 1\/1\/2014 tarihinden itibaren ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 5 \u2013 <\/strong>Bu Usul ve Esaslar h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi \u00a0Gazete, 10 Ekim 2014 CUMA, Say\u0131 : 29141, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: Karar No:\u00a0 75935942-050.01.04-[01\/30] Toplant\u0131 Tarihi: 18\/9\/2014 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu uyar\u0131nca 23\/1\/2013 tarihli ve 28537 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 2012\/4213 say\u0131l\u0131 \u201cBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesine \u0130li\u015fkin Bakanlar Kurulu Karar\u0131\u201dn\u0131n 4\u00fcnc\u00fc maddesinin alt\u0131nc\u0131 f\u0131kras\u0131na dayan\u0131larak haz\u0131rlanan ve …<\/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":[749,290,225,256,546,65,750],"class_list":["post-2016","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-aktif","tag-bagimsiz","tag-bilanco","tag-denetim","tag-karar","tag-sirket","tag-toplam"],"yoast_head":"\nBa\u011f\u0131ms\u0131z Denetime Tabi Olacak \u015eirketlerin Belirlenmesi<\/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\/bagimsiz-denetime-tabi-olacak-sirketlerin-belirlenmesi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ba\u011f\u0131ms\u0131z Denetime Tabi Olacak 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