{"id":2070,"date":"2014-11-12T23:26:28","date_gmt":"2014-11-12T21:26:28","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2070"},"modified":"2014-11-12T23:26:28","modified_gmt":"2014-11-12T21:26:28","slug":"finansal-tablolarin-sunulusuna-iliskin-turkiye-muhasebe-standardi","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/finansal-tablolarin-sunulusuna-iliskin-turkiye-muhasebe-standardi\/","title":{"rendered":"Finansal Tablolar\u0131n Sunulu\u015funa \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131"},"content":{"rendered":"

Resmi Gazete,\u00a012 Kas\u0131m 2014 \u00c7AR\u015eAMBA, Say\u0131 : 29173, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n

F\u0130NANSAL TABLOLARIN SUNULU\u015eUNA \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE MUHASEBE STANDARDI (TMS 1) HAKKINDA TEBL\u0130\u011e (SIRA NO: 66)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 32)<\/strong><\/p>\n

MADDE 1 \u2013 13\/8\/2008 tarihli ve 26966 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Finansal Tablolar\u0131n Sunulu\u015funa \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 1) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 66)\u2019in 3 \u00fcnc\u00fc maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cDayanak<\/p>\n

MADDE 3 \u2013 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 maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.\u201d<\/p>\n

MADDE 2 \u2013 Ayn\u0131 Tebli\u011fin 4 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201ca) Ba\u015fkan: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131n\u0131,\u201d<\/p>\n

MADDE 3 \u2013 Ayn\u0131 Tebli\u011fin 8 inci maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201cMADDE 8 \u2013 (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131 y\u00fcr\u00fct\u00fcr.\u201d<\/p>\n

MADDE 4 \u2013 Ayn\u0131 Tebli\u011fin Ek-1\u2019inde yer alan \u201cT\u00fcrkiye Muhasebe Standard\u0131 (TMS 1) Finansal Tablolar\u0131n Sunulu\u015fu\u201d Standard\u0131n\u0131n 54 \u00fcnc\u00fc paragraf\u0131n\u0131n (f) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\u201c(f) TMS 41 Tar\u0131msal Faaliyetler Standard\u0131 kapsam\u0131ndaki canl\u0131 varl\u0131klar,\u201d<\/p>\n

MADDE 5 \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 6 \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: F\u0130NANSAL TABLOLARIN SUNULU\u015eUNA \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE MUHASEBE STANDARDI (TMS 1) HAKKINDA TEBL\u0130\u011e (SIRA NO: 66)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 32) MADDE 1 \u2013 13\/8\/2008 tarihli ve 26966 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Finansal Tablolar\u0131n Sunulu\u015funa \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":[42,670,181,395,66],"class_list":["post-2070","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-degisiklik","tag-finansal-tablo","tag-muhasebe-2","tag-muhasebe-standardi","tag-teblig"],"yoast_head":"\nFinansal Tablolar\u0131n Sunulu\u015funa \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\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\/finansal-tablolarin-sunulusuna-iliskin-turkiye-muhasebe-standardi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Finansal Tablolar\u0131n Sunulu\u015funa 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