{"id":1630,"date":"2014-01-29T09:53:53","date_gmt":"2014-01-29T07:53:53","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1630"},"modified":"2014-01-29T09:53:53","modified_gmt":"2014-01-29T07:53:53","slug":"yazili-aciklamalar-standardinin-yururluge-konulmasi","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/","title":{"rendered":"Yaz\u0131l\u0131 A\u00e7\u0131klamalar Standard\u0131n\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131"},"content":{"rendered":"

Resmi Gazete,\u00a029 Ocak\u00a02014\u00a0\u00a0\u00c7AR\u015eAMBA,\u00a0Say\u0131 : 28897,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131\u00a0Kurumundan:<\/p>\n

YAZILI A\u00c7IKLAMALAR (BDS 580)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130\u00a0NO: 26<\/strong><\/p>\n

Ama<\/b>\u00e7<\/b><\/b><\/p>\n

MADDE 1\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Yaz\u0131l\u0131\u00a0A\u00e7\u0131klamalar Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/p>\n

Kapsam<\/b><\/p>\n

MADDE 2\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 580 metninde belirlenmi\u015ftir.<\/p>\n

Dayanak<\/b><\/p>\n

MADDE 3\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve 660 say\u0131l\u0131\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Tan<\/b>\u0131<\/b>mlar<\/b><\/p>\n

MADDE 4\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n

a) Ba\u015fkan: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131\u00a0Kurumu Ba\u015fkan\u0131n\u0131,<\/p>\n

b) Denet\u00e7i: Ba\u011f\u0131ms\u0131z denet\u00e7iyi,<\/p>\n

c) Denetim: Ba\u011f\u0131ms\u0131z denetimi,<\/p>\n

\u00e7) Kurum: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131\u00a0Kurumunu,<\/p>\n

ifade\u00a0eder.<\/p>\n

Ge<\/b>\u00e7<\/b>i<\/b>\u015f<\/b>\u00a0h<\/b>\u00fc<\/b>k<\/b>\u00fc<\/b>mleri<\/b><\/p>\n

GE<\/b>\u00c7\u0130<\/b>C<\/b>\u0130<\/b>\u00a0MADDE 1\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011fin yay\u0131m\u0131\u00a0tarihine kadar 660 say\u0131l\u0131\u00a0Kanun H\u00fckm\u00fcnde Kararnamenin ge\u00e7ici 1 inci maddesine g\u00f6re mevcut mevzuat h\u00fck\u00fcmleri\u00a0\u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclen ba\u011f\u0131ms\u0131z denetim faaliyetleri, bu Tebli\u011fh\u00fck\u00fcmleri\u00a0\u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclm\u00fc\u015f\u00a0kabul edilir.<\/p>\n

Y<\/b>\u00fc<\/b>r<\/b>\u00fc<\/b>rl<\/b>\u00fc<\/b>k<\/b><\/p>\n

MADDE 5\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011f\u00a01\/1\/2013\u00a0tarihinde ve sonras\u0131nda ba\u015flayacak hesap d\u00f6nemlerinden itibaren uygulanmak\u00a0\u00fczere yay\u0131m\u0131\u00a0tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y<\/b>\u00fc<\/b>r<\/b>\u00fc<\/b>tme<\/b><\/p>\n

MADDE 6\u00a0<\/b>\u2013<\/b>\u00a0(1) Bu Tebli\u011f\u00a0h\u00fck\u00fcmlerini Kurum Ba\u015fkan\u0131\u00a0y\u00fcr\u00fct\u00fcr.<\/p>\n

Tebli\u011fin eki i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/b><\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete,\u00a029 Ocak\u00a02014\u00a0\u00a0\u00c7AR\u015eAMBA,\u00a0Say\u0131 : 28897,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131\u00a0Kurumundan: YAZILI A\u00c7IKLAMALAR (BDS 580)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130\u00a0NO: 26 Ama\u00e7 MADDE 1\u00a0\u2013\u00a0(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Yaz\u0131l\u0131\u00a0A\u00e7\u0131klamalar Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. Kapsam MADDE 2\u00a0\u2013\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 580 metninde belirlenmi\u015ftir. Dayanak MADDE 3\u00a0\u2013\u00a0(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve 660 say\u0131l\u0131\u00a0Kamu …<\/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":[454,181,637,66,572],"class_list":["post-1630","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-aciklama","tag-muhasebe-2","tag-stan","tag-teblig","tag-yazili"],"yoast_head":"\nYaz\u0131l\u0131 A\u00e7\u0131klamalar Standard\u0131n\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\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=\"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yaz\u0131l\u0131 A\u00e7\u0131klamalar Standard\u0131n\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a029 Ocak\u00a02014\u00a0\u00a0\u00c7AR\u015eAMBA,\u00a0Say\u0131 : 28897,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131\u00a0Kurumundan: YAZILI A\u00c7IKLAMALAR (BDS 580)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130\u00a0NO: 26 Ama\u00e7 MADDE 1\u00a0\u2013\u00a0(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Yaz\u0131l\u0131\u00a0A\u00e7\u0131klamalar Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. Kapsam MADDE 2\u00a0\u2013\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 580 metninde belirlenmi\u015ftir. Dayanak MADDE 3\u00a0\u2013\u00a0(1) Bu Tebli\u011f,\u00a026\/9\/2011\u00a0tarihli ve 660 say\u0131l\u0131\u00a0Kamu …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2014-01-29T07:53:53+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/\",\"name\":\"Yaz\u0131l\u0131 A\u00e7\u0131klamalar Standard\u0131n\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2014-01-29T07:53:53+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Yaz\u0131l\u0131 A\u00e7\u0131klamalar Standard\u0131n\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Yaz\u0131l\u0131 A\u00e7\u0131klamalar Standard\u0131n\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/haber\/yazili-aciklamalar-standardinin-yururluge-konulmasi\/","og_locale":"tr_TR","og_type":"article","og_title":"Yaz\u0131l\u0131 A\u00e7\u0131klamalar Standard\u0131n\u0131n Y\u00fcr\u00fcrl\u00fc\u011fe Konulmas\u0131","og_description":"Resmi Gazete,\u00a029 Ocak\u00a02014\u00a0\u00a0\u00c7AR\u015eAMBA,\u00a0Say\u0131 : 28897,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131\u00a0Kurumundan: YAZILI A\u00c7IKLAMALAR (BDS 580)\u00a0HAKKINDA TEBL\u0130\u011e\u00a0T\u00dcRK\u0130YE DENET\u0130M STANDARTLARI TEBL\u0130\u011e\u0130\u00a0NO: 26 Ama\u00e7 MADDE 1\u00a0\u2013\u00a0(1) Bu Tebli\u011fin amac\u0131; bu Tebli\u011fin ekinde yer alan Yaz\u0131l\u0131\u00a0A\u00e7\u0131klamalar Standard\u0131n\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. 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