{"id":3604,"date":"2021-06-27T17:04:57","date_gmt":"2021-06-27T14:04:57","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/turkiye-denetim-standartlari-tebligi-no-70-yazili-beyanlar-hakkinda-bagimsiz-denetim-standardi-580\/"},"modified":"2021-06-27T17:04:57","modified_gmt":"2021-06-27T14:04:57","slug":"turkiye-denetim-standartlari-tebligi-no-70-yazili-beyanlar-hakkinda-bagimsiz-denetim-standardi-580","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/turkiye-denetim-standartlari-tebligi-no-70-yazili-beyanlar-hakkinda-bagimsiz-denetim-standardi-580\/","title":{"rendered":"T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No: 70 (Yaz\u0131l\u0131 Beyanlar Hakk\u0131nda Ba\u011f\u0131ms\u0131z Denetim Standard\u0131 580)"},"content":{"rendered":"<p><strong>T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi 70<\/strong><\/p>\n<p>13 Aral\u0131k 2017 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131:\u00a030269<b>\u00a0<\/b><\/p>\n<p class=\"Balk11pt\"><strong>Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan:<\/strong><\/p>\n<p class=\"Metin\"><b>Ama\u00e7<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 1 \u2013<\/b>\u00a0(1) Bu Tebli\u011fin amac\u0131; Ek\u2019te yer alan Yaz\u0131l\u0131 Beyanlar Standard\u0131 (BDS 580)\u2019in y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r.<\/p>\n<p class=\"Metin\"><b>Kapsam<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 2 \u2013<\/b>\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 580 metninde belirlenmi\u015ftir.<\/p>\n<p class=\"Metin\"><b>Dayanak<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 3 \u2013<\/b>\u00a0(1) Bu Tebli\u011f, 26\/9\/2011 tarihli ve <span style=\"text-decoration: underline;\"><strong>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<\/strong><\/span> 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (c) bendine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p class=\"Metin\"><b>Tan\u0131mlar\u00a0\u00a0<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 4 \u2013<\/b>\u00a0(1) Bu Tebli\u011fde ge\u00e7en;<\/p>\n<p class=\"Metin\">a) Ba\u015fkan: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumu Ba\u015fkan\u0131n\u0131,<\/p>\n<p class=\"Metin\">b) Denet\u00e7i: Ba\u011f\u0131ms\u0131z denet\u00e7iyi,<\/p>\n<p class=\"Metin\">c) Kurum: Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumunu,<\/p>\n<p class=\"Metin\">ifade eder.<\/p>\n<p class=\"Metin\"><b>Y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan tebli\u011f<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 5 \u2013<\/b>\u00a0(1) 29\/1\/2014 tarihli ve 28897 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Yaz\u0131l\u0131 A\u00e7\u0131klamalar (BDS 580) Hakk\u0131nda Tebli\u011f T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No: 26 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p class=\"Metin\"><b>Y\u00fcr\u00fcrl\u00fck<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 6 \u2013<\/b>\u00a0(1) Bu Tebli\u011f; 1\/1\/2017 tarihinde ve sonras\u0131nda ba\u015flayan hesap d\u00f6nemlerinin denetiminde uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p class=\"Metin\"><b>Y\u00fcr\u00fctme<\/b><\/p>\n<p class=\"Metin\"><b>MADDE 7 \u2013<\/b>\u00a0(1) Bu Tebli\u011f h\u00fck\u00fcmlerini Ba\u015fkan y\u00fcr\u00fct\u00fcr.<\/p>\n<p class=\"Metin\" align=\"left\"><b>Eki \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/b><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi 70 13 Aral\u0131k 2017 Tarihli Resmi Gazete Say\u0131:\u00a030269\u00a0 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: Ama\u00e7 MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131; Ek\u2019te yer alan Yaz\u0131l\u0131 Beyanlar Standard\u0131 (BDS 580)\u2019in y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. Kapsam MADDE 2 \u2013\u00a0(1) Bu Tebli\u011fin kapsam\u0131, Ek\u2019te yer alan BDS 580 metninde belirlenmi\u015ftir. Dayanak MADDE 3 \u2013\u00a0(1) Bu&hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No: 70 (Yaz\u0131l\u0131 Beyanlar Hakk\u0131nda Ba\u011f\u0131ms\u0131z Denetim Standard\u0131 580) - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/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.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/turkiye-denetim-standartlari-tebligi-no-70-yazili-beyanlar-hakkinda-bagimsiz-denetim-standardi-580\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi No: 70 (Yaz\u0131l\u0131 Beyanlar Hakk\u0131nda Ba\u011f\u0131ms\u0131z Denetim Standard\u0131 580) - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"T\u00fcrkiye Denetim Standartlar\u0131 Tebli\u011fi 70 13 Aral\u0131k 2017 Tarihli Resmi Gazete Say\u0131:\u00a030269\u00a0 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: Ama\u00e7 MADDE 1 \u2013\u00a0(1) Bu Tebli\u011fin amac\u0131; Ek\u2019te yer alan Yaz\u0131l\u0131 Beyanlar Standard\u0131 (BDS 580)\u2019in y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131d\u0131r. 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