{"id":3664,"date":"2021-06-27T17:05:07","date_gmt":"2021-06-27T14:05:07","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/"},"modified":"2021-06-27T17:05:07","modified_gmt":"2021-06-27T14:05:07","slug":"istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/","title":{"rendered":"\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 28) Hakk\u0131nda Tebli\u011f S\u0131ra No: 215\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 83)"},"content":{"rendered":"<p><strong>\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131nda TMS28 83<\/strong><\/p>\n<p>18 Aral\u0131k 2017 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131:\u00a030274<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>MADDE 1 \u2013<\/b>\u00a0<span class=\"GramE\">28\/10\/2011<\/span>\u00a0tarihli ve 28098 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan <span style=\"text-decoration: underline;\">\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 28) Hakk\u0131nda Tebli\u011f S\u0131ra No: 215<\/span>\u2019in ekinde yer alan \u201cT\u00fcrkiye Muhasebe Standard\u0131 28 (TMS 28) \u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlar\u201d Standard\u0131n\u0131n;<\/p>\n<p class=\"Metin\">a) 14 \u00fcnc\u00fc paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraf eklenmi\u015ftir.<\/p>\n<p class=\"Metin\">\u201c14A \u0130\u015fletme,\u00a0<span class=\"SpellE\">\u00f6zkaynak<\/span>\u00a0y\u00f6nteminin uygulanmad\u0131\u011f\u0131 i\u015ftirak ya da i\u015f ortakl\u0131\u011f\u0131ndaki di\u011fer finansal ara\u00e7lara da TFRS 9\u2019u uygular. Bunlar, \u00f6z\u00fc itibar\u0131yla i\u015fletmenin i\u015ftiraki ya da i\u015f ortakl\u0131\u011f\u0131ndaki net yat\u0131r\u0131m\u0131n\u0131n bir par\u00e7as\u0131n\u0131 olu\u015fturan uzun vadeli paylar\u0131 da (bak\u0131n\u0131z: 38\u2019inci paragraf)\u00a0\u00a0kapsar. \u0130\u015fletme, bu t\u00fcr uzun vadeli paylara bu Standard\u0131n 38\u2019inci paragraf\u0131 ile 40-43\u2019\u00fcnc\u00fc paragraflar\u0131n\u0131 uygulamadan \u00f6nce TFRS 9\u2019u uygular. \u0130\u015fletme, bu Standard\u0131n uygulanmas\u0131ndan kaynaklanan uzun vadeli paylar\u0131n defter de\u011ferine ili\u015fkin d\u00fczeltmeleri TFRS 9\u2019u uygularken dikkate almaz.\u201d<\/p>\n<p class=\"Metin\">b) 41 inci paragraf\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p class=\"Metin\">\u201c41 [Silinmi\u015ftir]\u201d<\/p>\n<p class=\"Metin\">c) 45E paragraf\u0131ndan sonra gelmek \u00fczere a\u015fa\u011f\u0131daki paragraflar eklenmi\u015ftir.<\/p>\n<p class=\"Metin\">\u201c45F \u201c-\u201d<\/p>\n<p class=\"Metin\">45G \u0130\u015ftirak ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Uzun Vadeli Paylar de\u011fi\u015fikli\u011fi, 14A paragraf\u0131n\u0131 eklemi\u015f ve 41\u2019inci paragraf\u0131 silmi\u015ftir. S\u00f6z konusu de\u011fi\u015fiklikler, 45H \u2013 45K paragraflar\u0131nda belirtilen durumlar d\u0131\u015f\u0131nda, 1 Ocak 2019\u2019da veya sonras\u0131nda ba\u015flayan y\u0131ll\u0131k hesap d\u00f6nemlerinde TMS 8 uyar\u0131nca geriye d\u00f6n\u00fck olarak uygulan\u0131r. Erken uygulamaya izin verilmektedir. S\u00f6z konusu de\u011fi\u015fikliklerin erken uygulanmas\u0131 durumunda, bu husus dipnotlarda a\u00e7\u0131klan\u0131r.<\/p>\n<p class=\"Metin\">45H 45G paragraf\u0131ndaki de\u011fi\u015fiklikleri ilk kez uygulayan i\u015fletmenin TFRS 9\u2019u da ilk kez uygulamas\u0131 durumunda, 14A paragraf\u0131nda tan\u0131mlanan uzun vadeli paylara TFRS 9\u2019da yer alan ge\u00e7i\u015f h\u00fck\u00fcmleri uygulan\u0131r.<\/p>\n<p class=\"Metin\">45I TFRS 9\u2019u ilk kez uygulad\u0131ktan sonra 45G paragraf\u0131ndaki de\u011fi\u015fiklikleri ilk kez uygulayan i\u015fletme, uzun vadeli paylara, 14A paragraf\u0131nda d\u00fczenlenen h\u00fck\u00fcmleri uygulamas\u0131 i\u00e7in gerekli olan TFRS 9 ge\u00e7i\u015f h\u00fck\u00fcmlerini uygular. Bu ama\u00e7la, TFRS 9\u2019da ilk uygulama tarihine yap\u0131lan at\u0131flar, de\u011fi\u015fikliklerin ilk kez uyguland\u0131\u011f\u0131 (de\u011fi\u015fikliklerin ilk uygulama tarihi) y\u0131ll\u0131k raporlama d\u00f6neminin ba\u015flang\u0131c\u0131na yap\u0131lm\u0131\u015f say\u0131l\u0131r. \u0130\u015fletme, de\u011fi\u015fiklikleri yans\u0131tmak i\u00e7in \u00f6nceki d\u00f6nemleri yeniden d\u00fczenlemek zorunda de\u011fildir. \u00d6nceki d\u00f6nemler yaln\u0131zca bu de\u011fi\u015fikliklerin sonraki d\u00f6nemlere ili\u015fkin durumlar dikkate al\u0131nmaks\u0131z\u0131n yeniden d\u00fczenlenmesinin m\u00fcmk\u00fcn olmas\u0131 durumunda, TMS 8 uyar\u0131nca geriye d\u00f6n\u00fck olarak yeniden d\u00fczenlenir.<\/p>\n<p class=\"Metin\">45J 45G\u2019de yer alan de\u011fi\u015fikliklerin ilk uygulamas\u0131nda, TFRS 4 Sigorta S\u00f6zle\u015fmeleri uyar\u0131nca TFRS 9\u2019a ili\u015fkin ge\u00e7ici muafiyetten yararlanan i\u015fletme, s\u00f6z konusu de\u011fi\u015fikliklerin uygulamas\u0131n\u0131 yans\u0131tmak i\u00e7in \u00f6nceki d\u00f6nemleri yeniden d\u00fczenlemek zorunda de\u011fildir. \u00d6nceki d\u00f6nemler yaln\u0131zca bu de\u011fi\u015fikliklerin sonraki d\u00f6nemlere ili\u015fkin durumlar dikkate al\u0131nmaks\u0131z\u0131n yeniden d\u00fczenlenmesinin m\u00fcmk\u00fcn olmas\u0131 durumunda, TMS 8 uyar\u0131nca geriye d\u00f6n\u00fck olarak yeniden d\u00fczenlenir.<\/p>\n<p class=\"Metin\">45K 45I ve 45J paragraflar\u0131n\u0131 uygulayarak \u00f6nceki d\u00f6nemleri yeniden d\u00fczenlemeyen i\u015fletme, de\u011fi\u015fikliklerin ilk uygulama tarihinde:<\/p>\n<p class=\"Metin\">(a) 14A paragraf\u0131nda belirtilen uzun vadeli paylar\u0131n o tarih itibar\u0131yla \u00f6nceki defter de\u011feri ve<\/p>\n<p class=\"Metin\">(b) S\u00f6z konusu uzun vadeli paylar\u0131n o tarih itibar\u0131yla defter de\u011feri<\/p>\n<p class=\"Metin\"><span class=\"GramE\">aras\u0131ndaki<\/span>\u00a0fark\u0131 da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar\u0131n (ya da uygun olmas\u0131 durumunda, ba\u015fka bir\u00a0<span class=\"SpellE\">\u00f6zkaynak<\/span>\u00a0kaleminin) a\u00e7\u0131l\u0131\u015f bakiyesinde finansal tablolar\u0131na yans\u0131t\u0131r.\u201d<\/p>\n<p class=\"Metin\"><b>MADDE 2 \u2013\u00a0<\/b>Bu Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p class=\"Metin\"><b>MADDE 3 \u2013\u00a0<\/b>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>\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131nda TMS28 83 18 Aral\u0131k 2017 Tarihli Resmi Gazete Say\u0131:\u00a030274\u00a0 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: MADDE 1 \u2013\u00a028\/10\/2011\u00a0tarihli ve 28098 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 28) Hakk\u0131nda Tebli\u011f S\u0131ra No: 215\u2019in ekinde yer alan \u201cT\u00fcrkiye Muhasebe Standard\u0131 28 (TMS 28) \u0130\u015ftiraklerdeki&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>\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 28) Hakk\u0131nda Tebli\u011f S\u0131ra No: 215\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 83) - 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\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 28) Hakk\u0131nda Tebli\u011f S\u0131ra No: 215\u2019de De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (S\u0131ra No: 83) - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"\u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131nda TMS28 83 18 Aral\u0131k 2017 Tarihli Resmi Gazete Say\u0131:\u00a030274\u00a0 Kamu G\u00f6zetimi, Muhasebe ve Denetim Standartlar\u0131 Kurumundan: MADDE 1 \u2013\u00a028\/10\/2011\u00a0tarihli ve 28098 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan \u0130\u015ftiraklerdeki ve \u0130\u015f Ortakl\u0131klar\u0131ndaki Yat\u0131r\u0131mlara \u0130li\u015fkin T\u00fcrkiye Muhasebe Standard\u0131 (TMS 28) Hakk\u0131nda Tebli\u011f S\u0131ra No: 215\u2019in ekinde yer alan \u201cT\u00fcrkiye Muhasebe Standard\u0131 28 (TMS 28) \u0130\u015ftiraklerdeki&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/\" \/>\n<meta property=\"og:site_name\" content=\"Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"article:published_time\" content=\"2021-06-27T14:05:07+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#website\",\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/\",\"name\":\"Ba\\u015fta\\u015f Dan\\u0131\\u015fmanl\\u0131k\",\"description\":\"E\\u011fitim &amp; Dan\\u0131\\u015fmanl\\u0131k\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/www.bastasdanismanlik.com.tr\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/#webpage\",\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/\",\"name\":\"\\u0130\\u015ftiraklerdeki ve \\u0130\\u015f Ortakl\\u0131klar\\u0131ndaki Yat\\u0131r\\u0131mlara \\u0130li\\u015fkin T\\u00fcrkiye Muhasebe Standard\\u0131 (TMS 28) Hakk\\u0131nda Tebli\\u011f S\\u0131ra No: 215\\u2019de De\\u011fi\\u015fiklik Yap\\u0131lmas\\u0131na Dair Tebli\\u011f (S\\u0131ra No: 83) - Ba\\u015fta\\u015f Dan\\u0131\\u015fmanl\\u0131k\",\"isPartOf\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#website\"},\"datePublished\":\"2021-06-27T14:05:07+00:00\",\"dateModified\":\"2021-06-27T14:05:07+00:00\",\"author\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/2021\/06\/yayinlarimiz\/haber\/istiraklerdeki-ve-is-ortakliklarindaki-yatirimlara-iliskin-turkiye-muhasebe-standardi-tms-28-hakkinda-teblig-sira-no-215de-degisiklik-yapilmasina-dair-teblig-sira-no-83\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Anasayfa\",\"item\":\"https:\/\/www.bastasdanismanlik.com.tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\\u0130\\u015ftiraklerdeki ve \\u0130\\u015f Ortakl\\u0131klar\\u0131ndaki Yat\\u0131r\\u0131mlara \\u0130li\\u015fkin T\\u00fcrkiye Muhasebe Standard\\u0131 (TMS 28) Hakk\\u0131nda Tebli\\u011f S\\u0131ra No: 215\\u2019de De\\u011fi\\u015fiklik Yap\\u0131lmas\\u0131na Dair Tebli\\u011f (S\\u0131ra No: 83)\"}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#\/schema\/person\/d7e4ce2fe1ac850ce8aacaaddae312ef\",\"name\":\"Selin Kepceler\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/www.bastasdanismanlik.com.tr\/#personlogo\",\"inLanguage\":\"tr\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/84c6600299aec711ae9181b605367c12?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/84c6600299aec711ae9181b605367c12?s=96&d=mm&r=g\",\"caption\":\"Selin Kepceler\"},\"url\":\"https:\/\/www.bastasdanismanlik.com.tr\/author\/selin-kepceler\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts\/3664"}],"collection":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/comments?post=3664"}],"version-history":[{"count":0,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/posts\/3664\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/media?parent=3664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/categories?post=3664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bastasdanismanlik.com.tr\/wp-json\/wp\/v2\/tags?post=3664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}