{"id":1656,"date":"2014-02-11T16:58:31","date_gmt":"2014-02-11T14:58:31","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1656"},"modified":"2014-02-11T16:58:31","modified_gmt":"2014-02-11T14:58:31","slug":"tfrs-vergi-ve-vergi-benzeri-yukumlulukler","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/tfrs-vergi-ve-vergi-benzeri-yukumlulukler\/","title":{"rendered":"TFRS, Vergi ve Vergi Benzeri Y\u00fck\u00fcml\u00fcl\u00fckler"},"content":{"rendered":"

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

VERG\u0130 VE VERG\u0130 BENZER\u0130 Y\u00dcK\u00dcML\u00dcL\u00dcKLERE \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE\u00a0F\u0130NANSAL RAPORLAMA STANDARDI YORUMU\u00a0(TFRS YORUM 21) HAKKINDA TEBL\u0130\u011e<\/strong><\/p>\n

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

MADDE 1 \u2013<\/b> (1) Bu Tebli\u011fin amac\u0131; Tebli\u011fin 1 no\u2019lu ekinde yer alan \u201cTFRS Yorum 21 Vergi ve Vergi Benzeri Y\u00fck\u00fcml\u00fcl\u00fckler\u201d (TFRS Yorum 21) Yorumunun y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/p>\n

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

MADDE 2 \u2013<\/b> (1) Bu Tebli\u011fin kapsam\u0131, Ek\/1\u2019de yer alan TFRS Yorum 21\u2019de belirlenmi\u015ftir.<\/p>\n

Hukuki dayanak<\/b><\/p>\n

MADDE 3 \u2013<\/b> (1) Bu Tebli\u011f, 26\/9\/2011 tarihli ve 660 say\u0131l\u0131 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunun Te\u015fkilat ve G\u00f6revleri Hakk\u0131nda Kanun H\u00fckm\u00fcnde Kararnamenin 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n

Tan\u0131mlar<\/b><\/p>\n

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

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

b) TMS: T\u00fcrkiye Muhasebe Standartlar\u0131n\u0131,<\/p>\n

c) TFRS: T\u00fcrkiye Finansal Raporlama Standartlar\u0131n\u0131,<\/p>\n

\u00e7) Yorum: T\u00fcrkiye Finansal Raporlama Standartlar\u0131 ile ilgili olarak uygulamaya y\u00f6n vermek veya standartlara a\u00e7\u0131kl\u0131k kazand\u0131rmak \u00fczere Kurul taraf\u0131ndan kamuoyuna duyurulan metni,<\/p>\n

ifade eder.<\/p>\n

Ge\u00e7i\u015f s\u00fcreci<\/b><\/p>\n

GE\u00c7\u0130C\u0130 MADDE 1 \u2013<\/b> (1) \u0130\u015fletmeler, bu Tebli\u011fi ve Tebli\u011fin 1 no\u2019lu ekinde yer alan \u201cTFRS Yorum 21 Vergi ve Vergi Benzeri Y\u00fck\u00fcml\u00fcl\u00fckler\u201d Yorumunu 1\/1\/2014 tarihi \u00f6ncesi hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulayabilir. Bu Yorumun 1\/1\/2014 \u00f6ncesi hesap d\u00f6nemlerine ili\u015fkin finansal tablolarda uygulanmas\u0131 halinde, bu durum finansal tablo dipnotlar\u0131nda a\u00e7\u0131klan\u0131r.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n

MADDE 5 \u2013<\/b> (1) Bu Tebli\u011f ve Tebli\u011fin 1 no\u2019lu ekinde yer alan \u201cTFRS Yorum 21 Vergi ve Vergi Benzeri Y\u00fck\u00fcml\u00fcl\u00fckler\u201d Yorumu, 31\/12\/2013 tarihinden sonra ba\u015flayan hesap d\u00f6nemlerinde uygulanmak \u00fczere y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/b><\/p>\n

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

Eki i\u00e7in t\u0131klay\u0131n\u0131z<\/a><\/b><\/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: VERG\u0130 VE VERG\u0130 BENZER\u0130 Y\u00dcK\u00dcML\u00dcL\u00dcKLERE \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE\u00a0F\u0130NANSAL RAPORLAMA STANDARDI YORUMU\u00a0(TFRS YORUM 21) HAKKINDA TEBL\u0130\u011e Ama\u00e7 MADDE 1 \u2013 (1) Bu Tebli\u011fin amac\u0131; Tebli\u011fin 1 no\u2019lu ekinde yer alan \u201cTFRS Yorum 21 Vergi ve Vergi Benzeri Y\u00fck\u00fcml\u00fcl\u00fckler\u201d (TFRS Yorum 21) Yorumunun y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. …<\/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":[395,66,392,30,105],"class_list":["post-1656","post","type-post","status-publish","format-standard","","category-muhasebe","category-resmi-gazete","tag-muhasebe-standardi","tag-teblig","tag-tfrs","tag-vergi","tag-yukumluluk"],"yoast_head":"\nTFRS, Vergi ve Vergi Benzeri Y\u00fck\u00fcml\u00fcl\u00fckler<\/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\/tfrs-vergi-ve-vergi-benzeri-yukumlulukler\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TFRS, Vergi ve Vergi Benzeri Y\u00fck\u00fcml\u00fcl\u00fckler\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete,\u00a011 \u015eubat 2014\u00a0 SALI,\u00a0Say\u0131 : 28910,\u00a0Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: VERG\u0130 VE VERG\u0130 BENZER\u0130 Y\u00dcK\u00dcML\u00dcL\u00dcKLERE \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE\u00a0F\u0130NANSAL RAPORLAMA STANDARDI YORUMU\u00a0(TFRS YORUM 21) HAKKINDA TEBL\u0130\u011e Ama\u00e7 MADDE 1 \u2013 (1) Bu Tebli\u011fin amac\u0131; 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