{"id":51,"date":"2012-12-07T22:41:07","date_gmt":"2012-12-07T20:41:07","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=51"},"modified":"2019-02-03T11:29:11","modified_gmt":"2019-02-03T08:29:11","slug":"yeni-ttk-defterlerin-tutulmasi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/yeni-ttk-defterlerin-tutulmasi\/","title":{"rendered":"Yeni TTK&#8217;ya G\u00f6re Defterlerin Tutulmas\u0131"},"content":{"rendered":"<p><strong>T\u00fcrk Ticaret Kanununda defterlerin tutulmas\u0131 hakk\u0131nda yap\u0131lan de\u011fi\u015fiklikler:<\/strong><\/p>\n<p>30 Haziran 2012 CUMARTES\u0130,\u00a0Say\u0131 : 28339, Resmi Gazete<\/p>\n<p>MADDE 41 \u2013 6102 say\u0131l\u0131 Kanunun;<br \/>\n1) 65 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda \u00a0yer alan \u201c; \u015fu \u015fartla ki, muhasebenin bu \u00a0tutulu\u015f bi\u00e7imleri ve bu konuda uygulanan\u00a0y\u00f6ntemler T\u00fcrkiye Muhasebe \u00a0Standartlar\u0131na uygun olmal\u0131d\u0131r\u201d,<\/p>\n<p>ibareleri madde metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Kanunda daha \u00f6nce her tacirin, ticari defterleri \u00a0tutmak ve defterlerinde, ticari i\u015flemleriyle malvarl\u0131\u011f\u0131 durumunu, T\u00fcrkiye \u00a0Muhasebe Standartlar\u0131na g\u00f6re ortaya koymak zorunlulu\u011fu bulunurken, yap\u0131lan \u00a0de\u011fi\u015fiklikle T\u00fcrkiye Muhasebe Standartlar\u0131 ibaresi bu madde metninden \u00e7\u0131kar\u0131ld\u0131. \u00a0Buna g\u00f6re ticari defterlerin, T\u00fcrkiye Muhasebe Standartlar\u0131na g\u00f6re tutulmas\u0131 \u00a0y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kald\u0131r\u0131ld\u0131.<\/p>\n<p><strong>Yeni TTK da\u00a0Son Haline\u00a0G\u00f6re Defterlerin tutulmas\u0131:<\/strong><br \/>\nMADDE 65- (1) Defterler ve gerekli \u00a0di\u011fer kay\u0131tlar T\u00fcrk\u00e7e tutulur. \u00a0K\u0131saltmalar, rakamlar, harfler ve \u00a0semboller kullan\u0131ld\u0131\u011f\u0131 takdirde bunlar\u0131n\u00a0anlamlar\u0131 a\u00e7\u0131k\u00e7a belirtilmelidir.<\/p>\n<p>(2) Defterlere yaz\u0131mlar ve di\u011fer gerekli \u00a0kay\u0131tlar, eksiksiz, do\u011fru, zaman\u0131nda ve \u00a0d\u00fczenli olarak yap\u0131l\u0131r.<br \/>\n(3) Bir yaz\u0131m veya kay\u0131t, \u00f6nceki i\u00e7eri\u011fi \u00a0belirlenemeyecek \u015fekilde \u00e7izilemez ve de\u011fi\u015ftirilemez. Kay\u0131t s\u0131ras\u0131nda m\u0131 yoksa \u00a0daha sonra m\u0131 yap\u0131ld\u0131\u011f\u0131 anla\u015f\u0131lmayan \u00a0de\u011fi\u015ftirmeler yasakt\u0131r.<br \/>\n(4) Defterler ve gerekli di\u011fer kay\u0131tlar, \u00a0olgu ve i\u015flemleri saptayan belgelerin \u00a0dosyalanmas\u0131 \u015feklinde veya veri \u00a0ta\u015f\u0131y\u0131c\u0131lar\u0131 arac\u0131l\u0131\u011f\u0131yla tutulabilir; (6335 \u00a0say\u0131l\u0131 Kanun md. 41\/1 ile m\u00fclga ibare) \u00a0Defterlerin ve gerekli di\u011fer kay\u0131tlar\u0131n \u00a0elektronik ortamda tutulmas\u0131<br \/>\ndurumunda, bilgilerin saklanma \u00a0s\u00fcresince bunlara ula\u015f\u0131lmas\u0131n\u0131n ve bu\u00a0s\u00fcre i\u00e7inde bunlar\u0131n her zaman \u00a0kolayl\u0131kla okunmas\u0131n\u0131n temin edilmi\u015f\u00a0olmas\u0131 \u015fartt\u0131r. Elektronik ortamda \u00a0tutulma h\u00e2linde birinci il\u00e2 \u00fc\u00e7\u00fcnc\u00fc f\u0131kra.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrk Ticaret Kanununda defterlerin tutulmas\u0131 hakk\u0131nda yap\u0131lan de\u011fi\u015fiklikler: 30 Haziran 2012 CUMARTES\u0130,\u00a0Say\u0131 : 28339, Resmi Gazete MADDE 41 \u2013 6102 say\u0131l\u0131 Kanunun; 1) 65 inci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda \u00a0yer alan \u201c; \u015fu \u015fartla ki, muhasebenin bu \u00a0tutulu\u015f bi\u00e7imleri ve bu konuda uygulanan\u00a0y\u00f6ntemler T\u00fcrkiye Muhasebe \u00a0Standartlar\u0131na uygun olmal\u0131d\u0131r\u201d, ibareleri madde metninden \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Kanunda daha \u00f6nce her &hellip;<\/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":[56,57,58,55,54,43],"class_list":["post-51","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-defter","tag-kanun","tag-resmi-gazete-2","tag-ttk","tag-yeni","tag-yonetmelik"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Yeni TTK&#039;ya G\u00f6re Defterlerin Tutulmas\u0131, yap\u0131lan de\u011fi\u015fiklikler<\/title>\n<meta name=\"description\" content=\"T\u00fcrk Ticaret Kanununda defterlerin tutulmas\u0131 hakk\u0131nda yap\u0131lan de\u011fi\u015fiklikler. 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