muhasebe.standartlari@kgk.gov.tr<\/a> adresine iletilmesi gerekli.
KGK taraf\u0131ndan payla\u015f\u0131lan duyuruya istinaden, konuya dair geli\u015fim s\u00fcrecine bak\u0131lacak olursa, \u00f6zetle:
Kurum taraf\u0131ndan kripto varl\u0131klar\u0131n muhasebele\u015ftirilmesine ili\u015fkin h\u00fck\u00fcmlerin olu\u015fturulmas\u0131 ve\u00a0BOB\u0130 FRS\u2019ye eklenerek mevzuata kazand\u0131r\u0131lmas\u0131 projesi ile en az\u0131ndan, ba\u011f\u0131ms\u0131z denetime tabi olmakla birlikte T\u00fcrkiye Finansal Raporlama Standartlar\u0131’n\u0131 (TFRS) uygulamayan, di\u011fer bir ifadeyle ge\u00e7erli finansal raporlama \u00e7er\u00e7evesi BOB\u0130 FRS olan i\u015fletmeler i\u00e7in kripto varl\u0131klar\u0131n muhasebele\u015ftirilmesine ve raporlanmas\u0131na y\u00f6nelik mevcut belirsizli\u011fin asgari d\u00fczeye indirilmesi ama\u00e7lan\u0131yor.
Proje kapsam\u0131nda, ABD\u2019de FASB taraf\u0131ndan 13\/12\/2023 tarihinde yay\u0131mlanan, kripto varl\u0131klar\u0131n muhasebele\u015ftirilmesi ve kripto varl\u0131klara ili\u015fkin dipnot a\u00e7\u0131klamalar\u0131 hakk\u0131nda yeni d\u00fczenlemenin de referans al\u0131nmas\u0131na karar verildi.
Proje kapsam\u0131nda ger\u00e7ekle\u015ftirilen \u00e7al\u0131\u015fmalar neticesinde, BOB\u0130 FRS 2021 s\u00fcr\u00fcm\u00fcnde yap\u0131lacak de\u011fi\u015fiklikleri i\u00e7eren taslak metin haz\u0131rland\u0131. BOB\u0130 FRS\u2019de kripto varl\u0131klara ili\u015fkin yap\u0131lan g\u00fcncelle\u015ftirmeler \u00f6zetle a\u015fa\u011f\u0131daki \u015fekilde:
1. D\u00fczenleme kapsam\u0131na giren kripto varl\u0131klar\u0131n kapsam\u0131 belirlendi.
2. Kripto varl\u0131klar\u0131n sonraki \u00f6l\u00e7\u00fcm\u00fc ve sunumuna ili\u015fkin h\u00fck\u00fcmler belirlendi. Bu kapsamda kripto varl\u0131klar\u0131n ger\u00e7e\u011fe uygun de\u011ferlerinin belirlenmesinde esas al\u0131nmas\u0131 gereken h\u00fck\u00fcmlere referans verildi.
3. Gerek M\u00fcnferit Finansal Durum Tablosu gerekse Konsolide Finansal Durum Tablosu\u2019nda duran varl\u0131klar grubuna \u201cDijital Varl\u0131klar\u201d isimli kalem eklendi.
4. Dipnot a\u00e7\u0131klamalar\u0131na ili\u015fkin h\u00fck\u00fcmler i\u00e7eren \u201cB\u00f6l\u00fcm 26 Dipnotlar\u201dda T\u00fcm \u0130\u015fletmeler Taraf\u0131ndan Yap\u0131lacak A\u00e7\u0131klamalar ba\u015fl\u0131\u011f\u0131 alt\u0131na, kripto varl\u0131klara ili\u015fkin yap\u0131lmas\u0131 gereken a\u00e7\u0131klamalar eklendi.
5. BOB\u0130 FRS\u2019de ge\u00e7en terimlere ili\u015fkin tan\u0131mlar\u0131 i\u00e7eren \u201cEK 9 \u2013 Tan\u0131mlar\u201da \u201cKripto Varl\u0131k\u201d ifadesinin tan\u0131m\u0131 eklendi.<\/p>\n","protected":false},"excerpt":{"rendered":"Kamu G\u00f6zetimi Kurumu (KGK veya Kurum), ABD\u2019de Finansal Muhasebe Standartlar\u0131 Kurulu\u2019nun (FASB) 2023 y\u0131l\u0131 Aral\u0131k ay\u0131nda kripto varl\u0131klar\u0131n muhasebele\u015ftirilmesiyle ilgili yay\u0131mlad\u0131\u011f\u0131 standartlardan sonra \u00f6nemli bir ad\u0131m att\u0131. Kripto varl\u0131klar\u0131n \u00f6l\u00e7\u00fcm\u00fc, sunumu ve s\u00f6z konusu varl\u0131klar i\u00e7in dipnot a\u00e7\u0131klamalar\u0131na ili\u015fkin B\u00fcy\u00fck ve Orta B\u00fcy\u00fckl\u00fckteki \u0130\u015fletmeler i\u00e7in Finansal Raporlama Standartlar\u0131’nda (BOB\u0130 FRS) yap\u0131lan de\u011fi\u015fiklikler KGK\u2019n\u0131n internet sitesinde kamuoyu g\u00f6r\u00fc\u015f\u00fcne a\u00e7\u0131ld\u0131. S\u00f6z konusu taslak de\u011fi\u015fikliklere ili\u015fkin g\u00f6r\u00fc\u015f ve \u00f6nerilerin 02\/04\/2024 tarihine kadar KGK\u2019nun muhasebe.standartlari@kgk.gov.tr adresine iletilmesi gerekli. KGK taraf\u0131ndan payla\u015f\u0131lan duyuruya istinaden, konuya dair geli\u015fim s\u00fcrecine bak\u0131lacak olursa, \u00f6zetle: Kurum taraf\u0131ndan kripto varl\u0131klar\u0131n muhasebele\u015ftirilmesine ili\u015fkin h\u00fck\u00fcmlerin olu\u015fturulmas\u0131 ve\u00a0BOB\u0130 FRS\u2019ye eklenerek mevzuata kazand\u0131r\u0131lmas\u0131 projesi […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-664","post","type-post","status-publish","format-standard","hentry","category-yayinlar"],"_links":{"self":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=664"}],"version-history":[{"count":1,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/664\/revisions"}],"predecessor-version":[{"id":665,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/664\/revisions\/665"}],"wp:attachment":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}