{"status":true,"post":{"id":19594,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:37:58","created_at":"2018-12-16T21:00:00.000000Z","updated_at":"2022-10-24T10:37:58.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":19594,"is_featured":0,"title":"TTK\u2019ya g\u00f6re bilan\u00e7o ve envanter","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 68\u2019inci maddesi gere\u011fi olarak \u2018Tacir, ticari faaliyetinin ba\u015f\u0131nda ve her faaliyet d\u00f6neminin sonunda, varl\u0131k ve bor\u00e7lar\u0131n\u0131n tutarlar\u0131n\u0131n ili\u015fkisini g\u00f6steren finansal tabloyu (s\u0131ras\u0131yla a\u00e7\u0131l\u0131\u015f bilan\u00e7osunu ve y\u0131ll\u0131k bilan\u00e7oyu) \u00e7\u0131karmak zorundad\u0131r. A\u00e7\u0131l\u0131\u015f bilan\u00e7osunda, y\u0131lsonu finansal tablolar\u0131n\u0131n, y\u0131lsonu bilan\u00e7osuna ili\u015fkin h\u00fck\u00fcmleri uygulan\u0131r.\u2019<\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi \u2018tacir gelir tablosunu\u2019 haz\u0131rlar. Bu ba\u011flamda da bilan\u00e7o ile gelir tablosu, y\u0131lsonu finansal tablolar\u0131n\u0131 olu\u015fturur.<\/span><\/p>  <p><span class=\"large\">Y\u0131lsonu finansal tablolar\u0131<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na uyularak d\u00fczenlenmeli<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">A\u00e7\u0131k ve anla\u015f\u0131l\u0131r olmal\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">D\u00fczenli bir i\u015fletme faaliyeti ak\u0131\u015f\u0131n\u0131n gerekli k\u0131ld\u0131\u011f\u0131 s\u00fcre i\u00e7in \u00e7\u0131kar\u0131lmal\u0131. Bu ba\u011flamda da \u2018y\u0131lsonu finansal tablolar\u0131n\u0131n T\u00fcrk\u00e7e ve T\u00fcrk Liras\u0131 ile d\u00fczenlenmesi\u2019 gerekir. Ancak bu konudaki di\u011fer kanunlarda yer alan istisnalar sakl\u0131d\u0131r. Ba\u015fka bir anlamda konuya ili\u015fkin di\u011fer kanunlarda yer alan hususlar uygulama a\u00e7\u0131s\u0131ndan ge\u00e7erli kabul edilmi\u015ftir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>MUHASEBE STANDARTLARINA UYGUN OLMALI<\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu gere\u011fi her tacir, ticari i\u015fletmesinin a\u00e7\u0131l\u0131\u015f\u0131nda ta\u015f\u0131nmazlar\u0131n\u0131, alacaklar\u0131n\u0131, bor\u00e7lar\u0131n\u0131, nakit paras\u0131n\u0131n tutar\u0131n\u0131 ve i\u015fletmeye dahil varl\u0131klar\u0131n\u0131 eksiksiz ve do\u011fru bir \u015fekilde g\u00f6steren ve varl\u0131klar\u0131 ile bor\u00e7lar\u0131n\u0131, de\u011ferlerini teker teker belirten bir envanter haz\u0131rlamak ve a\u00e7\u0131l\u0131\u015ftan sonra da her faaliyet d\u00f6neminin sonunda da \u00f6ncelikle envanter d\u00fczenlemekle y\u00fck\u00fcml\u00fc.<\/span><\/p>  <p><span class=\"large\">Ticaret i\u015fletmeler envanter \u00e7\u0131kar\u0131rken, mal varl\u0131\u011f\u0131 mevcudunu, sondaj y\u00f6ntemine g\u00f6re ve genel kabul g\u00f6ren matematiksel, istatiksel y\u00f6ntemlerin yard\u0131m\u0131 ile \u00e7e\u015fit, miktar ve de\u011fer olarak belirleyebilirler. Kullan\u0131lan y\u00f6ntem, T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na uygun olmal\u0131. Bu ba\u011flamda da d\u00fczenlenen envanterin vard\u0131\u011f\u0131 sonu\u00e7lar, fiziksel say\u0131m yap\u0131lm\u0131\u015f olsayd\u0131 elde edilecek olan envanterin sonu\u00e7lar\u0131 ile e\u015fit olmal\u0131.<\/span><\/p>  <p><span class=\"large\">Fiziksel envanter d\u00f6nem sonlar\u0131nda veya gerek g\u00f6r\u00fcld\u00fc\u011f\u00fc vakit i\u015fletmede mevcut ve alacaklar\u0131n say\u0131l\u0131p, mevzuat\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde de\u011ferlendirilmesi suretiyle yap\u0131l\u0131r. Ayr\u0131nt\u0131lar\u0131n\u0131n muhasebe kay\u0131tlar\u0131 ile kan\u0131tlanmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Envanter, i\u015fletmeye ait varl\u0131klar\u0131n izlenmesini sa\u011flayan y\u00f6ntemlerin \u00f6ng\u00f6rd\u00fc\u011f\u00fc i\u015flemler dizisidir. Bu ba\u011flamda da i\u015fletmelerde d\u00f6nem sonu envanteri ile bilahare yeni y\u0131lba\u015f\u0131 a\u00e7\u0131l\u0131m\u0131nda d\u00fczenlenmi\u015f olan envanterin mevcut ba\u011flant\u0131s\u0131 nedeniyle farkl\u0131l\u0131k arz etmemesi gerekir. Ancak d\u00f6nem sonu envanterin ilgili d\u00f6nemin kay\u0131tlar\u0131 ile de kan\u0131tlanmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Faaliyet d\u00f6neminin kapan\u0131\u015f\u0131nda, fiziki say\u0131m veya daha \u00f6nce de ifade edildi\u011fi \u00fczere izin verilen di\u011fer bir usul kullan\u0131larak malvarl\u0131\u011f\u0131 kalemlerinin cins, miktar ve de\u011ferine g\u00f6re faaliyet d\u00f6neminin kapan\u0131\u015f\u0131ndan \u00f6nceki \u00fc\u00e7 veya sonraki iki ay i\u00e7inde bulunan bir g\u00fcn itibar\u0131yla d\u00fczenlenmi\u015f \u00f6zel bir envanterde g\u00f6sterilmi\u015fse; ayr\u0131ca bu \u00f6zel envantere dayal\u0131 olarak ve T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na uygun bir \u015fekilde ileriye d\u00f6n\u00fck tahmin y\u00f6ntemiyle faaliyet d\u00f6neminin sonunda mevcut varl\u0131klar\u0131n ilgili faaliyet d\u00f6neminin sonu itibar\u0131yla de\u011ferlemesi do\u011fru yap\u0131l\u0131yorsa, varl\u0131klara ili\u015fkin envanterin yap\u0131lmas\u0131na gerek yok.<\/span><\/p>  <p><span class=\"large\"><strong>\u00dc\u00c7 YILDA B\u0130R F\u0130Z\u0130KSEL SAYIM <\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu envanterin en az \u00fc\u00e7 y\u0131lda bir fiziksel say\u0131ma dayanmas\u0131n\u0131 zorunlu tutmaktad\u0131r. Di\u011fer bir ifade ile i\u015fletmeler ge\u00e7mi\u015fe do\u011fru \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre zarf\u0131nda envanterini en az bir kere fiili say\u0131m yapmak suretiyle yapm\u0131\u015fsa, i\u00e7inde bulundu\u011fu y\u0131lda envanterini kayd\u0131 \u015fekilde yapabilecek.<\/span><\/p>  <p><span class=\"large\">Maddi duran varl\u0131klar, hammadde ve yard\u0131mc\u0131 maddeler ile i\u015fletme malzemeleri a\u015fa\u011f\u0131daki \u015fartlar\u0131n varl\u0131\u011f\u0131 halinde de\u011fi\u015fmeyen miktar ve de\u011ferle envantere al\u0131n\u0131r.<\/span><\/p>  <p><span class=\"large\">\u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bahse konu varl\u0131klar d\u00fczenli olarak ikame ediliyor olmal\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bahse konu varl\u0131klar\u0131n toplam de\u011ferinin i\u015fletme a\u00e7\u0131s\u0131ndan ikinci derecede \u00f6nem ta\u015f\u0131yor olmas\u0131 gerekir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6z konusu varl\u0131klar miktar, de\u011fer ve bile\u015fim olarak sadece k\u00fc\u00e7\u00fck de\u011fi\u015fikliklere u\u011fram\u0131\u015f olmal\u0131.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bununla birlikte, gerek ayn\u0131 t\u00fcrdeki stok malvarl\u0131\u011f\u0131 kalemleri gerekse ayn\u0131 nitelikteki veya yakla\u015f\u0131k ayn\u0131 de\u011ferdeki ta\u015f\u0131nabilir malvarl\u0131\u011f\u0131 unsurlar\u0131 ile bor\u00e7lar, envanter s\u0131ras\u0131nda ayr\u0131 ayr\u0131 gruplar halinde toplanabilir ve ortama a\u011f\u0131rl\u0131kl\u0131 de\u011fer ile envantere konulabilir. Bu \u015fekilde bir uygulama i\u015fletmelerin ihtiyar\u0131na (se\u00e7imine) b\u0131rak\u0131lm\u0131\u015ft\u0131r. (Vergi D\u00fcnyas\u0131; D\u00f6nem Sonu \u0130\u015flemleri, Aral\u0131k 2018 Ek: Sf: 218)<\/span><\/p>  <p><span class=\"large\">Ticaret Kanunu\u2019nun s\u00f6z konusu kolayla\u015ft\u0131r\u0131c\u0131 y\u00f6ntemleri belli bir i\u015fletme grubu i\u00e7in de\u011fil; TTK\u2019ya tabi t\u00fcm i\u015fletmeler i\u00e7in h\u00fck\u00fcm ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">Teknolojik geli\u015fmelere ba\u011fl\u0131 olarak i\u015fletmelerde stoklar\u0131n denetimini her an yapabilme olana\u011f\u0131 sa\u011fland\u0131\u011f\u0131ndan, i\u015fletmelerde \u2018envanter\u2019 \u00e7al\u0131\u015fmalar\u0131 da zaman ay\u0131r\u0131m\u0131 a\u00e7\u0131s\u0131ndan kolayla\u015fm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">\u015eirketlerde y\u00f6netim kurullar\u0131 ge\u00e7mi\u015f hesap d\u00f6nemine ait T\u00fcrkiye Muhasebe Standartlar\u0131\u2019nda \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunan finansal tablolar\u0131n\u0131, eklerini ve y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunu, bilan\u00e7o g\u00fcn\u00fcn\u00fc izleyen hesap d\u00f6neminin ilk \u00fc\u00e7 ay\u0131 i\u00e7inde haz\u0131rlamak ve genel kurula sunmakla y\u00fck\u00fcml\u00fc. (TTK md: 514)<\/span><\/p>  \t\t\t\t","slug":"ttkya-gore-bilanco-ve-envanter","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"TTK\u2019ya g\u00f6re bilan\u00e7o ve envanter","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":89,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":19693,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":19594,"locale":"tr","category_id":73,"title":"TTK\u2019ya g\u00f6re bilan\u00e7o ve envanter","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">T\u00fcrk Ticaret Kanunu\u2019nun 68\u2019inci maddesi gere\u011fi olarak \u2018Tacir, ticari faaliyetinin ba\u015f\u0131nda ve her faaliyet d\u00f6neminin sonunda, varl\u0131k ve bor\u00e7lar\u0131n\u0131n tutarlar\u0131n\u0131n ili\u015fkisini g\u00f6steren finansal tabloyu (s\u0131ras\u0131yla a\u00e7\u0131l\u0131\u015f bilan\u00e7osunu ve y\u0131ll\u0131k bilan\u00e7oyu) \u00e7\u0131karmak zorundad\u0131r. A\u00e7\u0131l\u0131\u015f bilan\u00e7osunda, y\u0131lsonu finansal tablolar\u0131n\u0131n, y\u0131lsonu bilan\u00e7osuna ili\u015fkin h\u00fck\u00fcmleri uygulan\u0131r.\u2019<\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi \u2018tacir gelir tablosunu\u2019 haz\u0131rlar. Bu ba\u011flamda da bilan\u00e7o ile gelir tablosu, y\u0131lsonu finansal tablolar\u0131n\u0131 olu\u015fturur.<\/span><\/p>  <p><span class=\"large\">Y\u0131lsonu finansal tablolar\u0131<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na uyularak d\u00fczenlenmeli<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">A\u00e7\u0131k ve anla\u015f\u0131l\u0131r olmal\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">D\u00fczenli bir i\u015fletme faaliyeti ak\u0131\u015f\u0131n\u0131n gerekli k\u0131ld\u0131\u011f\u0131 s\u00fcre i\u00e7in \u00e7\u0131kar\u0131lmal\u0131. Bu ba\u011flamda da \u2018y\u0131lsonu finansal tablolar\u0131n\u0131n T\u00fcrk\u00e7e ve T\u00fcrk Liras\u0131 ile d\u00fczenlenmesi\u2019 gerekir. Ancak bu konudaki di\u011fer kanunlarda yer alan istisnalar sakl\u0131d\u0131r. Ba\u015fka bir anlamda konuya ili\u015fkin di\u011fer kanunlarda yer alan hususlar uygulama a\u00e7\u0131s\u0131ndan ge\u00e7erli kabul edilmi\u015ftir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>MUHASEBE STANDARTLARINA UYGUN OLMALI<\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu gere\u011fi her tacir, ticari i\u015fletmesinin a\u00e7\u0131l\u0131\u015f\u0131nda ta\u015f\u0131nmazlar\u0131n\u0131, alacaklar\u0131n\u0131, bor\u00e7lar\u0131n\u0131, nakit paras\u0131n\u0131n tutar\u0131n\u0131 ve i\u015fletmeye dahil varl\u0131klar\u0131n\u0131 eksiksiz ve do\u011fru bir \u015fekilde g\u00f6steren ve varl\u0131klar\u0131 ile bor\u00e7lar\u0131n\u0131, de\u011ferlerini teker teker belirten bir envanter haz\u0131rlamak ve a\u00e7\u0131l\u0131\u015ftan sonra da her faaliyet d\u00f6neminin sonunda da \u00f6ncelikle envanter d\u00fczenlemekle y\u00fck\u00fcml\u00fc.<\/span><\/p>  <p><span class=\"large\">Ticaret i\u015fletmeler envanter \u00e7\u0131kar\u0131rken, mal varl\u0131\u011f\u0131 mevcudunu, sondaj y\u00f6ntemine g\u00f6re ve genel kabul g\u00f6ren matematiksel, istatiksel y\u00f6ntemlerin yard\u0131m\u0131 ile \u00e7e\u015fit, miktar ve de\u011fer olarak belirleyebilirler. Kullan\u0131lan y\u00f6ntem, T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na uygun olmal\u0131. Bu ba\u011flamda da d\u00fczenlenen envanterin vard\u0131\u011f\u0131 sonu\u00e7lar, fiziksel say\u0131m yap\u0131lm\u0131\u015f olsayd\u0131 elde edilecek olan envanterin sonu\u00e7lar\u0131 ile e\u015fit olmal\u0131.<\/span><\/p>  <p><span class=\"large\">Fiziksel envanter d\u00f6nem sonlar\u0131nda veya gerek g\u00f6r\u00fcld\u00fc\u011f\u00fc vakit i\u015fletmede mevcut ve alacaklar\u0131n say\u0131l\u0131p, mevzuat\u0131n \u00f6ng\u00f6rd\u00fc\u011f\u00fc \u015fekilde de\u011ferlendirilmesi suretiyle yap\u0131l\u0131r. Ayr\u0131nt\u0131lar\u0131n\u0131n muhasebe kay\u0131tlar\u0131 ile kan\u0131tlanmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Envanter, i\u015fletmeye ait varl\u0131klar\u0131n izlenmesini sa\u011flayan y\u00f6ntemlerin \u00f6ng\u00f6rd\u00fc\u011f\u00fc i\u015flemler dizisidir. Bu ba\u011flamda da i\u015fletmelerde d\u00f6nem sonu envanteri ile bilahare yeni y\u0131lba\u015f\u0131 a\u00e7\u0131l\u0131m\u0131nda d\u00fczenlenmi\u015f olan envanterin mevcut ba\u011flant\u0131s\u0131 nedeniyle farkl\u0131l\u0131k arz etmemesi gerekir. Ancak d\u00f6nem sonu envanterin ilgili d\u00f6nemin kay\u0131tlar\u0131 ile de kan\u0131tlanmas\u0131 gerekir.<\/span><\/p>  <p><span class=\"large\">Faaliyet d\u00f6neminin kapan\u0131\u015f\u0131nda, fiziki say\u0131m veya daha \u00f6nce de ifade edildi\u011fi \u00fczere izin verilen di\u011fer bir usul kullan\u0131larak malvarl\u0131\u011f\u0131 kalemlerinin cins, miktar ve de\u011ferine g\u00f6re faaliyet d\u00f6neminin kapan\u0131\u015f\u0131ndan \u00f6nceki \u00fc\u00e7 veya sonraki iki ay i\u00e7inde bulunan bir g\u00fcn itibar\u0131yla d\u00fczenlenmi\u015f \u00f6zel bir envanterde g\u00f6sterilmi\u015fse; ayr\u0131ca bu \u00f6zel envantere dayal\u0131 olarak ve T\u00fcrkiye Muhasebe Standartlar\u0131\u2019na uygun bir \u015fekilde ileriye d\u00f6n\u00fck tahmin y\u00f6ntemiyle faaliyet d\u00f6neminin sonunda mevcut varl\u0131klar\u0131n ilgili faaliyet d\u00f6neminin sonu itibar\u0131yla de\u011ferlemesi do\u011fru yap\u0131l\u0131yorsa, varl\u0131klara ili\u015fkin envanterin yap\u0131lmas\u0131na gerek yok.<\/span><\/p>  <p><span class=\"large\"><strong>\u00dc\u00c7 YILDA B\u0130R F\u0130Z\u0130KSEL SAYIM <\/strong><\/span><\/p>  <p><span class=\"large\">T\u00fcrk Ticaret Kanunu envanterin en az \u00fc\u00e7 y\u0131lda bir fiziksel say\u0131ma dayanmas\u0131n\u0131 zorunlu tutmaktad\u0131r. Di\u011fer bir ifade ile i\u015fletmeler ge\u00e7mi\u015fe do\u011fru \u00fc\u00e7 y\u0131ll\u0131k s\u00fcre zarf\u0131nda envanterini en az bir kere fiili say\u0131m yapmak suretiyle yapm\u0131\u015fsa, i\u00e7inde bulundu\u011fu y\u0131lda envanterini kayd\u0131 \u015fekilde yapabilecek.<\/span><\/p>  <p><span class=\"large\">Maddi duran varl\u0131klar, hammadde ve yard\u0131mc\u0131 maddeler ile i\u015fletme malzemeleri a\u015fa\u011f\u0131daki \u015fartlar\u0131n varl\u0131\u011f\u0131 halinde de\u011fi\u015fmeyen miktar ve de\u011ferle envantere al\u0131n\u0131r.<\/span><\/p>  <p><span class=\"large\">\u015e\u00f6yle ki;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bahse konu varl\u0131klar d\u00fczenli olarak ikame ediliyor olmal\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bahse konu varl\u0131klar\u0131n toplam de\u011ferinin i\u015fletme a\u00e7\u0131s\u0131ndan ikinci derecede \u00f6nem ta\u015f\u0131yor olmas\u0131 gerekir.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00f6z konusu varl\u0131klar miktar, de\u011fer ve bile\u015fim olarak sadece k\u00fc\u00e7\u00fck de\u011fi\u015fikliklere u\u011fram\u0131\u015f olmal\u0131.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Bununla birlikte, gerek ayn\u0131 t\u00fcrdeki stok malvarl\u0131\u011f\u0131 kalemleri gerekse ayn\u0131 nitelikteki veya yakla\u015f\u0131k ayn\u0131 de\u011ferdeki ta\u015f\u0131nabilir malvarl\u0131\u011f\u0131 unsurlar\u0131 ile bor\u00e7lar, envanter s\u0131ras\u0131nda ayr\u0131 ayr\u0131 gruplar halinde toplanabilir ve ortama a\u011f\u0131rl\u0131kl\u0131 de\u011fer ile envantere konulabilir. Bu \u015fekilde bir uygulama i\u015fletmelerin ihtiyar\u0131na (se\u00e7imine) b\u0131rak\u0131lm\u0131\u015ft\u0131r. (Vergi D\u00fcnyas\u0131; D\u00f6nem Sonu \u0130\u015flemleri, Aral\u0131k 2018 Ek: Sf: 218)<\/span><\/p>  <p><span class=\"large\">Ticaret Kanunu\u2019nun s\u00f6z konusu kolayla\u015ft\u0131r\u0131c\u0131 y\u00f6ntemleri belli bir i\u015fletme grubu i\u00e7in de\u011fil; TTK\u2019ya tabi t\u00fcm i\u015fletmeler i\u00e7in h\u00fck\u00fcm ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">Teknolojik geli\u015fmelere ba\u011fl\u0131 olarak i\u015fletmelerde stoklar\u0131n denetimini her an yapabilme olana\u011f\u0131 sa\u011fland\u0131\u011f\u0131ndan, i\u015fletmelerde \u2018envanter\u2019 \u00e7al\u0131\u015fmalar\u0131 da zaman ay\u0131r\u0131m\u0131 a\u00e7\u0131s\u0131ndan kolayla\u015fm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">\u015eirketlerde y\u00f6netim kurullar\u0131 ge\u00e7mi\u015f hesap d\u00f6nemine ait T\u00fcrkiye Muhasebe Standartlar\u0131\u2019nda \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunan finansal tablolar\u0131n\u0131, eklerini ve y\u00f6netim kurulunun y\u0131ll\u0131k faaliyet raporunu, bilan\u00e7o g\u00fcn\u00fcn\u00fc izleyen hesap d\u00f6neminin ilk \u00fc\u00e7 ay\u0131 i\u00e7inde haz\u0131rlamak ve genel kurula sunmakla y\u00fck\u00fcml\u00fc. (TTK md: 514)<\/span><\/p>  \t\t\t\t","slug":"ttkya-gore-bilanco-ve-envanter","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"TTK\u2019ya g\u00f6re bilan\u00e7o ve envanter","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":89,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}