Resmi Gazete,\u00a012 Kas\u0131m 2014 \u00c7AR\u015eAMBA, Say\u0131 : 29173, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n
MADD\u0130 DURAN VARLIKLARA \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE MUHASEBE STANDARDI (TMS 16) HAKKINDA TEBL\u0130\u011e (SIRA NO: 15)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 30)<\/strong><\/p>\n MADDE 1 \u2013 31\/12\/2005 tarihli ve 26040 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Maddi Duran Varl\u0131klara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 16) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 15)\u2019e a\u015fa\u011f\u0131daki ge\u00e7ici madde eklenmi\u015ftir.<\/p>\n \u201cGe\u00e7i\u015f s\u00fcreci<\/p>\n Ge\u00e7ici Madde 3 \u2013 \u0130\u015fletmeler, bu maddenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihte \u201cTMS 16 Maddi Duran Varl\u0131klar\u201d Standard\u0131n\u0131n 3, 6 ve 37 nci paragraflar\u0131nda yap\u0131lan de\u011fi\u015fiklikleri ve ayn\u0131 standarda eklenen 22A ve 81L-81M paragraflar\u0131nda belirtilen h\u00fck\u00fcmleri 1\/1\/2016 tarihinden \u00f6nce ba\u015flayan hesap d\u00f6nemlerine ili\u015fkin finansal tablolar\u0131nda uygulayabilir. Bu durumda, an\u0131lan husus dipnotlarda a\u00e7\u0131klan\u0131r.\u201d<\/p>\n MADDE 2 \u2013 Ayn\u0131 Tebli\u011f ekinde yer alan \u201cT\u00fcrkiye Muhasebe Standard\u0131 (TMS 16) Maddi Duran Varl\u0131klar\u201d Standard\u0131n\u0131n;<\/p>\n a) 3 \u00fcnc\u00fc paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n \u201c3. Bu Standart a\u015fa\u011f\u0131da belirtilen varl\u0131klar\u0131n muhasebele\u015ftirilmesinde uygulanmaz:<\/p>\n (a) \u201cTFRS 5 Sat\u0131\u015f Ama\u00e7l\u0131 Elde Tutulan Maddi Duran Varl\u0131klar ve Durdurulan Faaliyetler\u201d Standard\u0131 uyar\u0131nca sat\u0131\u015f ama\u00e7l\u0131 elde tutulan varl\u0131k olarak s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015f olan maddi duran varl\u0131klar.<\/p>\n (b) Ta\u015f\u0131y\u0131c\u0131 bitkiler d\u0131\u015f\u0131ndaki tar\u0131msal faaliyetlerle ilgili canl\u0131 varl\u0131klar (bkz. TMS 41 Tar\u0131msal Faaliyetler). Bu Standart ta\u015f\u0131y\u0131c\u0131 bitkilere uygulan\u0131r ancak ta\u015f\u0131y\u0131c\u0131 bitkilerin \u00fcr\u00fcnlerine uygulanmaz.<\/p>\n (c) Madenlere ili\u015fkin arama, haz\u0131rl\u0131k, \u00e7\u0131karma ve de\u011ferlendirme harcamalar\u0131n\u0131n\/varl\u0131klar\u0131n\u0131n muhasebele\u015ftirilmesi ve \u00f6l\u00e7\u00fclmesi (bkz: \u201cTFRS 6 Maden Kaynaklar\u0131n\u0131n Ara\u015ft\u0131r\u0131lmas\u0131 ve De\u011ferlendirilmesi\u201d Standard\u0131).<\/p>\n (d) Petrol, do\u011fal gaz ve benzer nitelikli yenilenebilir olmayan do\u011fal kaynaklar gibi madenler \u00fczerindeki haklar ve madeni kaynaklar.\u201d<\/p>\n b) 6 nc\u0131 paragraf\u0131na \u201cDefter de\u011feri\u201d tan\u0131m\u0131ndan \u00f6nce gelmek \u00fczere a\u015fa\u011f\u0131daki tan\u0131m eklenmi\u015ftir.<\/p>\n \u201cTa\u015f\u0131y\u0131c\u0131 bitki: A\u015fa\u011f\u0131daki \u00f6zelliklere sahip ya\u015fayan bir bitkidir:<\/p>\n (a) Tar\u0131msal \u00fcr\u00fcnlerin \u00fcretimi veya temini i\u00e7in kullan\u0131lmas\u0131,<\/p>\n (b) Bir d\u00f6nemden fazla \u00fcr\u00fcn vermesinin beklenmesi ve<\/p>\n (c) \u00d6nemsiz kal\u0131nt\u0131 sat\u0131\u015flar\u0131 d\u0131\u015f\u0131nda tar\u0131msal \u00fcr\u00fcn olarak sat\u0131lma olas\u0131l\u0131\u011f\u0131n\u0131n \u00e7ok d\u00fc\u015f\u00fck olmas\u0131.<\/p>\n (TMS 41\u2019in 5A-5B paragraflar\u0131 ta\u015f\u0131y\u0131c\u0131 bitki tan\u0131m\u0131na ili\u015fkin detayl\u0131 bilgi i\u00e7erir.)\u201d<\/p>\n c) 22 nci paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki 22A paragraf\u0131 eklenmi\u015ftir.<\/p>\n \u201c22A. Ta\u015f\u0131y\u0131c\u0131 bitkiler i\u015fletmece in\u015fa edilen maddi duran varl\u0131k kalemlerinde oldu\u011fu gibi, y\u00f6netimin ama\u00e7lar\u0131 do\u011frultusunda faaliyet g\u00f6sterebilmesi i\u00e7in gerekli duruma ve yere getirilmeden \u00f6nce muhasebele\u015ftirilir. Bu do\u011frultuda, bu Standartta \u2018in\u015fa\u2019 ifadesine yap\u0131lan at\u0131flar ta\u015f\u0131y\u0131c\u0131 bitkilerin y\u00f6netimin ama\u00e7lar\u0131 do\u011frultusunda faaliyet g\u00f6sterebilmesi amac\u0131yla gerekli duruma ve yere getirilmeden \u00f6nce yeti\u015ftirilmesi i\u00e7in gerekli faaliyetleri kapsayacak \u015fekilde dikkate al\u0131n\u0131r.\u201d<\/p>\n \u00e7) 37 nci paragraf\u0131n\u0131n (g) ve (h) bentleri a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve (h) bendinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki (i) bendi eklenmi\u015ftir.<\/p>\n \u201c(g) Mobilya ve demirba\u015flar;<\/p>\n (h) Ofis gere\u00e7leri ve<\/p>\n (i) Ta\u015f\u0131y\u0131c\u0131 bitkiler.\u201d<\/p>\n d) 81I paragraf\u0131ndan sonra gelmek \u00fczere 81J, 81K, 81L ve 81M paragraflar\u0131 eklenmi\u015ftir.<\/p>\n \u201c81J. \u201c-\u201d<\/p>\n 81K. Tar\u0131msal Faaliyetler: Ta\u015f\u0131y\u0131c\u0131 Bitkiler de\u011fi\u015fikli\u011fiyle (TMS 16 ve TMS 41\u2019e ili\u015fkin de\u011fi\u015fiklik) bu Standard\u0131n 3, 6 ve 37 nci paragraflar\u0131 de\u011fi\u015ftirilmi\u015f, 22A ve 81L-81M paragraflar\u0131 eklenmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler 1 Ocak 2016 tarihinde veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde uygulan\u0131r. Erken uygulamaya izin verilmektedir. Bu durumda, an\u0131lan husus dipnotlarda a\u00e7\u0131klan\u0131r. De\u011fi\u015fiklikler, 81M paragraf\u0131nda belirtilen durum hari\u00e7 olmak \u00fczere, TMS 8 uyar\u0131nca, geriye d\u00f6n\u00fck olarak uygulan\u0131r.<\/p>\n 81L. Tar\u0131msal Faaliyetler: Ta\u015f\u0131y\u0131c\u0131 Bitkiler de\u011fi\u015fikli\u011finin (TMS 16 ve TMS 41\u2019e ili\u015fkin de\u011fi\u015fiklik) ilk uyguland\u0131\u011f\u0131 raporlama d\u00f6neminde TMS 8\u2019in 28(f) paragraf\u0131nda zorunlu k\u0131l\u0131nan say\u0131sal bilginin a\u00e7\u0131klanmas\u0131 gerekli de\u011fildir. Ancak sunulan her bir \u00f6nceki d\u00f6nem i\u00e7in TMS 8\u2019in 28(f) paragraf\u0131 uyar\u0131nca gereken say\u0131sal bilgi sunulur.\u201d<\/p>\n 81M. Ta\u015f\u0131y\u0131c\u0131 bitkilere ili\u015fkin bir kalemin, Tar\u0131msal Faaliyetler: Ta\u015f\u0131y\u0131c\u0131 Bitkiler de\u011fi\u015fikli\u011finin (TMS 16 ve TMS 41\u2019e ili\u015fkin de\u011fi\u015fiklik) ilk kez uyguland\u0131\u011f\u0131 raporlama d\u00f6nemine ili\u015fkin finansal tablolarda sunulan ilk d\u00f6nemin ba\u015f\u0131ndaki ger\u00e7e\u011fe uygun de\u011feri \u00fczerinden \u00f6l\u00e7\u00fclmesi tercih edilebilir ve s\u00f6z konusu ger\u00e7e\u011fe uygun de\u011fer o tarihteki tahmini maliyet olarak kullan\u0131labilir. \u00d6nceki defter de\u011feri ile ger\u00e7e\u011fe uygun de\u011feri aras\u0131ndaki fark, sunulan ilk d\u00f6nemin ba\u015f\u0131ndaki da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar\u0131n a\u00e7\u0131l\u0131\u015f bakiyesine yans\u0131t\u0131l\u0131r.\u201d<\/p>\n MADDE 3 \u2013 Bu Tebli\u011f, 31\/12\/2015 tarihinden sonra ba\u015flayan hesap d\u00f6nemlerinde ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n MADDE 4 \u2013 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,\u00a012 Kas\u0131m 2014 \u00c7AR\u015eAMBA, Say\u0131 : 29173, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: MADD\u0130 DURAN VARLIKLARA \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE MUHASEBE STANDARDI (TMS 16) HAKKINDA TEBL\u0130\u011e (SIRA NO: 15)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 30) MADDE 1 \u2013 31\/12\/2005 tarihli ve 26040 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Maddi Duran Varl\u0131klara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[42,761,760,181,395,66,391],"class_list":["post-2067","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-degisiklik","tag-duran-varlik","tag-maddi","tag-muhasebe-2","tag-muhasebe-standardi","tag-teblig","tag-tms"],"yoast_head":"\n