{"id":9464,"date":"2025-11-05T10:14:35","date_gmt":"2025-11-05T07:14:35","guid":{"rendered":"https:\/\/elazigtso.org.tr\/tr\/?p=9464"},"modified":"2025-11-06T10:18:56","modified_gmt":"2025-11-06T07:18:56","slug":"enflasyon-muhasebesi-uygulamasi","status":"publish","type":"post","link":"https:\/\/elazigtso.org.tr\/tr\/index.php\/2025\/11\/05\/enflasyon-muhasebesi-uygulamasi\/","title":{"rendered":"Enflasyon Muhasebesi Uygulamas\u0131"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Say\u0131n \u00dcyemiz,<br>TOBB taraf\u0131ndan Odam\u0131za g\u00f6nderilen yaz\u0131ya atfen, Birli\u011fimiz taraf\u0131ndan, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f&#8217;in Ge\u00e7ici 1 inci maddesi kapsam\u0131nda &#8220;2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler, amortisman ve personel giderlerinin&#8221; borca bat\u0131kl\u0131k hesaplamas\u0131nda enflasyona g\u00f6re d\u00fczeltilmi\u015f de\u011ferlerin mi yoksa nominal de\u011ferlerin mi dikkate al\u0131naca\u011f\u0131 hususunda<br>\u00fcyelerimizden gelen teredd\u00fctler Ticaret Bakanl\u0131\u011f\u0131na iletilmi\u015ftir.<br>Ticaret Bakanl\u0131\u011f\u0131n\u0131n (\u0130\u00e7 Ticaret genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) ekteki cevab\u0131nda, enflasyon d\u00fczeltmesi uygulamakla y\u00fck\u00fcml\u00fc \u015firketlerin, sermaye kayb\u0131 veya borca bat\u0131k olma durumuna ili\u015fkin yap\u0131lan hesaplamalarda, enflasyon d\u00fczeltmesi uygulanm\u0131\u015f finansal tablolar\u0131n dikkate al\u0131nabilece\u011fi de\u011ferlendirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/elazigtso.org.tr\/tr\/wp-content\/uploads\/2025\/11\/Enflasyon-Muhasebesi-Uygulamasi.pdf\">Ek: Enflasyon Muhasebesi Uygulamas\u0131<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sayg\u0131lar\u0131m\u0131zla,<br>Elaz\u0131\u011f Ticaret ve Sanayi Odas\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Say\u0131n \u00dcyemiz,TOBB taraf\u0131ndan Odam\u0131za g\u00f6nderilen yaz\u0131ya atfen, Birli\u011fimiz taraf\u0131ndan, 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun 376 nc\u0131 Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f&#8217;in Ge\u00e7ici 1 inci maddesi kapsam\u0131nda &#8220;2020 ve 2021 y\u0131llar\u0131nda tahakkuk eden kiralamalardan kaynaklanan giderler, amortisman ve personel giderlerinin&#8221; borca bat\u0131kl\u0131k hesaplamas\u0131nda enflasyona g\u00f6re d\u00fczeltilmi\u015f de\u011ferlerin mi yoksa nominal de\u011ferlerin mi dikkate [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":6585,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-9464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyuru"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/elazigtso.org.tr\/tr\/wp-content\/uploads\/2023\/11\/logo_news-80.jpg","_links":{"self":[{"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/posts\/9464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/comments?post=9464"}],"version-history":[{"count":1,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/posts\/9464\/revisions"}],"predecessor-version":[{"id":9466,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/posts\/9464\/revisions\/9466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/media\/6585"}],"wp:attachment":[{"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/media?parent=9464"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/categories?post=9464"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elazigtso.org.tr\/tr\/index.php\/wp-json\/wp\/v2\/tags?post=9464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}