{"id":5373,"date":"2025-01-21T09:46:45","date_gmt":"2025-01-21T06:46:45","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5373"},"modified":"2025-01-21T09:46:45","modified_gmt":"2025-01-21T06:46:45","slug":"enflasyon-muhasebesi-uygulama-rehberi-guncellendi-kgk","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5373","title":{"rendered":"Enflasyon Muhasebesi Uygulama Rehberi G\u00fcncellendi \u2013 KGK"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-4557\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2012\/11\/kamu-gozetim-kgk.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Enflasyon Muhasebesi Uygulama Rehberinin G&#252;ncellenmesi Kurumumuz taraf&#305;ndan yay&#305;mlanan \u201cY&#252;ksek Enflasyonlu Ekonomilerde Finansal Raporlama Hakk&#305;nda Uy&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Enflasyon Muhasebesi Uygulama Rehberi G&#252;ncellendi \u2013 KGK<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a016 Ocak 2025 <\/div>\n<div class=\"entry-content\">\n<h4>Enflasyon Muhasebesi Uygulama Rehberinin G&#252;ncellenmesi<\/h4>\n<p>Kurumumuz taraf&#305;ndan yay&#305;mlanan \u201cY&#252;ksek Enflasyonlu Ekonomilerde Finansal Raporlama Hakk&#305;nda Uygulama Rehberi\u201d (Rehber) g&#252;ncellenmi&#351;tir.<\/p>\n<p>G&#252;ncelleme kapsam&#305;nda; TMS 29 veya BOB&#304; FRS B&#246;l&#252;m 25\u2019e g&#246;re finansal tablolar&#305;n&#305; enflasyona g&#246;re d&#252;zelten i&#351;letmelerin 26 Ekim 2024 tarihli Kurul Karar&#305; uyar&#305;nca Net Parasal Pozisyon Kazan&#231;lar&#305; (Kay&#305;plar&#305;) kalemine ili&#351;kin dipnot a&#231;&#305;klamalar&#305;n&#305;n sunulmas&#305;na y&#246;nelik bir &#246;rnek eklenerek uygulay&#305;c&#305;lara y&#246;nlendirmelerde bulunulmas&#305; ama&#231;lanmaktad&#305;r.<\/p>\n<table>\n<tbody>\n<tr>\n<td>Net Parasal Pozisyon Kazan&#231;lar&#305; (Kay&#305;plar&#305;) Kalemine &#304;li&#351;kin Dipnot A&#231;&#305;klamalar&#305;n&#305;n Sunulmas&#305;na ili&#351;kin &#246;rne&#287;e ula&#351;mak i&#231;in\u00a0<a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/01\/net-parasal-16-01-2025.pdf\"><strong>t&#305;klay&#305;n&#305;z<\/strong><\/a>.<\/td>\n<\/tr>\n<tr>\n<td>Rehberin g&#252;ncel haline ula&#351;mak i&#231;in\u00a0<a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/01\/TMS_29UygulamaRehberi.pdf\"><strong>t&#305;klay&#305;n&#305;z<\/strong><\/a>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Kaynak:<\/strong>\u00a0Kamu G&#246;zetimi Muhasebe ve Denetim Standartlar&#305; Kurumu<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Enflasyon Muhasebesi Uygulama Rehberinin G&#252;ncellenmesi Kurumumuz taraf&#305;ndan yay&#305;mlanan \u201cY&#252;ksek Enflasyonlu Ekonomilerde Finansal Raporlama Hakk&#305;nda Uy&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5373","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5373","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5373"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5373\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5373"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}