{"id":2072,"date":"2014-11-12T23:30:00","date_gmt":"2014-11-12T21:30:00","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2072"},"modified":"2014-11-12T23:30:00","modified_gmt":"2014-11-12T21:30:00","slug":"varliklarda-deger-dusuklugune-iliskin-turkiye-muhasebe-standardi","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/varliklarda-deger-dusuklugune-iliskin-turkiye-muhasebe-standardi\/","title":{"rendered":"Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131"},"content":{"rendered":"<p>Resmi Gazete,\u00a012 Kas\u0131m 2014 \u00c7AR\u015eAMBA, Say\u0131 : 29173, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/p>\n<p><strong>VARLIKLARDA DE\u011eER D\u00dc\u015e\u00dcKL\u00dc\u011e\u00dcNE \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE MUHASEBE STANDARDI (TMS 36) HAKKINDA TEBL\u0130\u011e (SIRA NO: 28)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 35)<\/strong><\/p>\n<p>MADDE 1 \u2013 18\/3\/2006 tarihli ve 26112 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 36) Hakk\u0131nda Tebli\u011f (S\u0131ra No: 28)\u2019in 3 \u00fcnc\u00fc maddesi ba\u015fl\u0131\u011f\u0131 ile birlikte a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cDayanak<\/p>\n<p>MADDE 3 \u2013 (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 maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.\u201d<\/p>\n<p>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<p>\u201ca) Ba\u015fkan: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131n\u0131,\u201d<\/p>\n<p>MADDE 3 \u2013 Ayn\u0131 Tebli\u011fin 6 nc\u0131 maddesi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201cMADDE 6 \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<p>MADDE 4 \u2013 Ayn\u0131 Tebli\u011fin ekinde yer alan T\u00fcrkiye Muhasebe Standard\u0131 (TMS 36) Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Standard\u0131n\u0131n 2 nci paragraf\u0131n\u0131n (g) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p>\u201c(g) Ger\u00e7e\u011fe uygun de\u011ferden sat\u0131\u015f maliyetleri d\u00fc\u015f\u00fclmek suretiyle \u00f6l\u00e7\u00fclen TMS 41 Tar\u0131msal Faaliyetler Standard\u0131 kapsam\u0131ndaki tar\u0131msal faaliyetlere ili\u015fkin canl\u0131 varl\u0131klar,\u201d<\/p>\n<p>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<p>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":"<p>Resmi Gazete,\u00a012 Kas\u0131m 2014 \u00c7AR\u015eAMBA, Say\u0131 : 29173, Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: VARLIKLARDA DE\u011eER D\u00dc\u015e\u00dcKL\u00dc\u011e\u00dcNE \u0130L\u0130\u015eK\u0130N T\u00dcRK\u0130YE MUHASEBE STANDARDI (TMS 36) HAKKINDA TEBL\u0130\u011e (SIRA NO: 28)\u2019DE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e (SIRA NO: 35) MADDE 1 \u2013 18\/3\/2006 tarihli ve 26112 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS &hellip;<\/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":[652,42,181,395,66,391,651],"class_list":["post-2072","post","type-post","status-publish","format-standard","","category-resmi-gazete","tag-deger-dusuklugu","tag-degisiklik","tag-muhasebe-2","tag-muhasebe-standardi","tag-teblig","tag-tms","tag-varlik"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Varl\u0131klarda De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fcne \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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