Kripto varl\u0131klar, 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu\u2019nda (SerPK) varl\u0131k t\u00fcr\u00fc a\u00e7\u0131s\u0131ndan \u201cgayri maddi varl\u0131k\u201d olarak tan\u0131mlan\u0131yor.<\/p>\n\n\n\n
Bu tan\u0131m, asl\u0131nda kripto varl\u0131klar\u0131n yasal tan\u0131mlamas\u0131na dair d\u00fcnya genelindeki tart\u0131\u015fmalar\u0131n ilk zamanlar\u0131ndan geliyor. Kripto varl\u0131klar son birka\u00e7 y\u0131l i\u00e7erisindeki geli\u015fmeler sonucunda, bir\u00e7ok \u00f6nde gelen ekonomide \u201cdijital varl\u0131k \/ sanal varl\u0131k\u201d olarak tan\u0131mlan\u0131p, ayr\u0131 bir yasal rejime tabi tutuluyor.<\/p>\n\n\n\n
\u201cGayri maddi varl\u0131k\u201d, bu geli\u015fmelere ba\u011fl\u0131 olarak finansal raporlama ve vergilendirme prati\u011finde kullan\u0131lan \u201cdijital varl\u0131k\u201d yakla\u015f\u0131m\u0131yla da art\u0131k \u00f6rt\u00fc\u015fm\u00fcyor ve ger\u00e7e\u011fe uygun de\u011fer (fair value) \u00f6l\u00e7\u00fcm\u00fc bak\u0131m\u0131ndan k\u0131s\u0131tlar yarat\u0131yor.<\/p>\n\n\n\n
T\u00fcrkiye\u2019de Kamu G\u00f6zetimi Kurumu, yenilik\u00e7i bir giri\u015fimde bulunarak, daha \u00f6nceki \u00f6rne\u011fini ABD\u2019de g\u00f6rd\u00fc\u011f\u00fcm\u00fcz \u015fekilde, belirli ko\u015fullar\u0131 sa\u011flayan kripto varl\u0131klar\u0131n \u201cDijital Varl\u0131klar\u201d grubunda ve ger\u00e7e\u011fe uygun de\u011fer ile raporlanmas\u0131na imkan tan\u0131d\u0131.<\/p>\n\n\n\n
\u0130lk olarak, ABD Finansal Muhasebe Standartlar\u0131 Kurulu, belirli ko\u015fullar\u0131 sa\u011flayan misli\/birbiriyle ikame edilebilir (fungible) kripto varl\u0131klar\u0131n (\u00f6zellikle ilk olarak Bitcoin\u2019e uyan ko\u015fullar s\u0131ralanmaktad\u0131r) her finansal raporlama d\u00f6neminde ger\u00e7e\u011fe uygun de\u011fer \u00fczerinden \u00f6l\u00e7\u00fclmesi imkan\u0131n\u0131 d\u00fczenlemi\u015fti.<\/p>\n\n\n\n
Kamu G\u00f6zetimi Kurumu da bu uygulamay\u0131 takip ederek, BOB\u0130 FRS de\u011fi\u015fikli\u011fi yapt\u0131 ve finansal tablolarda ayr\u0131 bir \u201cdijital varl\u0131k\u201d kalemi a\u00e7\u0131lmas\u0131 imkan\u0131n\u0131 d\u00fczenledi. <\/p>\n\n\n\n
Bu d\u00fczenleme \u015firketlere \u015feffafl\u0131k getirirken portf\u00f6ylerine kripto varl\u0131k eklemeyi d\u00fc\u015f\u00fcnen i\u015fletmeler i\u00e7in bilan\u00e7o volatilitesini y\u00f6netilebilir k\u0131ld\u0131\u011f\u0131 i\u00e7in i\u015fletmelerin kripto varl\u0131klara yat\u0131r\u0131m yapmas\u0131n\u0131 motive edici nitelikte oldu.<\/p>\n\n\n\n
D\u00fcnya\u2019da \u00f6nde gelen ekonomilere bakt\u0131\u011f\u0131m\u0131zda da kripto varl\u0131klar\u0131n ya do\u011frudan \u201ckripto varl\u0131k\u201d ve \u201cbir hakk\u0131n veya de\u011ferin ‘dijital temsili’ \u201d olarak ya da \u201cdijital varl\u0131k\u201d veya \u201csanal varl\u0131k\u201d tan\u0131mlamas\u0131 ile ayr\u0131 bir varl\u0131k t\u00fcr\u00fc olarak tan\u0131mland\u0131\u011f\u0131n\u0131 ve buna g\u00f6re de ayr\u0131 bir hukuki sisteme tabi k\u0131l\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcyoruz. Vergi ile finansal raporlama d\u00fczenlemeleri de h\u0131zla \u201cgayri maddi varl\u0131k\u201d tan\u0131m\u0131ndan bu y\u00f6ne do\u011fru kay\u0131yor. <\/p>\n\n\n\n
Kripto varl\u0131klar\u0131n T\u00fcrkiye\u2019de dijital varl\u0131k olarak tan\u0131mlanmas\u0131 ilk olarak a\u015fa\u011f\u0131daki ba\u015fl\u0131klar alt\u0131nda faydal\u0131 olacakt\u0131r:<\/p>\n\n\n\n
Uyum ve Tutarl\u0131l\u0131k:<\/strong> BOB\u0130 FRS ve \u00f6nde gelen ekonomilerin mevzuatlar\u0131 ile ayn\u0131 kavram setine ge\u00e7ilir.<\/p>\n\n\n\n \u015eeffafl\u0131k:<\/strong> Adil de\u011fer \u00f6l\u00e7\u00fcm\u00fc, yat\u0131r\u0131mc\u0131ya ger\u00e7ek zamanl\u0131 risk de\u011ferlendirmesi sunar.<\/p>\n\n\n\n Finansmana Eri\u015fimde Yeni Bir Avantaj:<\/strong> Net bilan\u00e7o g\u00f6sterimi, kurumsal hazinelere Bitcoin\/Ether gibi varl\u0131klar\u0131 dahil etmeyi kolayla\u015ft\u0131r\u0131r.<\/p>\n\n\n\n Reg\u00fclasyon Teknolojileri Uyumu:<\/strong> MASAK, SPK ve G\u0130B\u2019in veri setleri dijital varl\u0131k bazl\u0131 blokzinciri analiti\u011fiyle entegre edilebilir.<\/p>\n\n\n\n T\u00fcm bunlar\u0131 dikkate alarak, T\u00fcrkiye\u2019de kripto varl\u0131klar ile ilgili ana-merkez yasal d\u00fczenleme konumunda olan SerPK\u2019daki kripto varl\u0131k tan\u0131m\u0131n\u0131n, farkl\u0131 unsurlar\u0131 bir yana b\u0131rak\u0131rsak, “(…) de\u011fer veya hak ifade edebilen gayri maddi varl\u0131k” yerine, \u201cbir hakk\u0131n veya de\u011ferin dijital temsili olan (\u2026) dijital varl\u0131k\u201d\u00a0 olarak de\u011fi\u015ftirilmesi gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcndeyiz.<\/p>\n","protected":false},"excerpt":{"rendered":" Kripto varl\u0131klar, 6362 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanunu\u2019nda (SerPK) varl\u0131k t\u00fcr\u00fc a\u00e7\u0131s\u0131ndan \u201cgayri maddi varl\u0131k\u201d olarak tan\u0131mlan\u0131yor. Bu tan\u0131m, asl\u0131nda kripto varl\u0131klar\u0131n yasal tan\u0131mlamas\u0131na dair d\u00fcnya genelindeki tart\u0131\u015fmalar\u0131n ilk zamanlar\u0131ndan geliyor. Kripto varl\u0131klar son birka\u00e7 y\u0131l i\u00e7erisindeki geli\u015fmeler sonucunda, bir\u00e7ok \u00f6nde gelen ekonomide \u201cdijital varl\u0131k \/ sanal varl\u0131k\u201d olarak tan\u0131mlan\u0131p, ayr\u0131 bir yasal rejime tabi tutuluyor. \u201cGayri maddi varl\u0131k\u201d, bu geli\u015fmelere ba\u011fl\u0131 olarak finansal raporlama ve vergilendirme prati\u011finde kullan\u0131lan \u201cdijital varl\u0131k\u201d yakla\u015f\u0131m\u0131yla da art\u0131k \u00f6rt\u00fc\u015fm\u00fcyor ve ger\u00e7e\u011fe uygun de\u011fer (fair value) \u00f6l\u00e7\u00fcm\u00fc bak\u0131m\u0131ndan k\u0131s\u0131tlar yarat\u0131yor. T\u00fcrkiye\u2019de Kamu G\u00f6zetimi Kurumu, yenilik\u00e7i bir giri\u015fimde bulunarak, daha \u00f6nceki \u00f6rne\u011fini ABD\u2019de g\u00f6rd\u00fc\u011f\u00fcm\u00fcz \u015fekilde, belirli ko\u015fullar\u0131 […]<\/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-851","post","type-post","status-publish","format-standard","hentry","category-yayinlar"],"_links":{"self":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/851","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=851"}],"version-history":[{"count":4,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/851\/revisions"}],"predecessor-version":[{"id":856,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/posts\/851\/revisions\/856"}],"wp:attachment":[{"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=851"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=851"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tansel.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=851"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}