{"id":2857,"date":"2020-05-18T09:09:07","date_gmt":"2020-05-18T06:09:07","guid":{"rendered":"https:\/\/ia.com.tr\/?p=2857"},"modified":"2020-11-23T18:54:29","modified_gmt":"2020-11-23T15:54:29","slug":"covid-19-7244-sayili-kanun-ile-getirilen-2019-kar-dagitim-sinirlamasinin-usul-ve-esaslari","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/covid-19-7244-sayili-kanun-ile-getirilen-2019-kar-dagitim-sinirlamasinin-usul-ve-esaslari\/","title":{"rendered":"(Covid-19) 7244 say\u0131l\u0131 Kanun \u0130le Getirilen 2019 Kar Da\u011f\u0131t\u0131m S\u0131n\u0131rlamas\u0131n\u0131n Usul ve Esaslar\u0131"},"content":{"rendered":"<p><strong>Tax &amp; IA B\u00fclten <\/strong><\/p>\n<p><strong>No\u00a0\u00a0\u00a0\u00a0\u00a0 : 2020-59<\/strong><\/p>\n<p><strong>Tarih :<\/strong> 18 May\u0131s<\/p>\n<p><strong>Konu :<\/strong> (Covid-19) <strong>7244 say\u0131l\u0131 <\/strong>Kanun \u0130le Getirilen 2019 <strong>Kar Da\u011f\u0131t\u0131m S\u0131n\u0131rlamas\u0131n\u0131n<\/strong> Usul ve Esaslar\u0131 Belirlendi<\/p>\n<p>COVID-19 salg\u0131n\u0131n\u0131n \u00f6nlenmesi ve etkilerinin azalt\u0131lmas\u0131 amac\u0131yla \u00fclkemizde ve d\u00fcnya genelinde sosyal ve ekonomik hayata ili\u015fkin birtak\u0131m tedbirler al\u0131nmaktad\u0131r.<\/p>\n<p>Bu kapsamda ikinci torba kanun 16 Nisan 2020 tarihinde TBMM Genel Kurulunda kabul edilerek \u201c7244 say\u0131l\u0131 Yeni Koronavir\u00fcs (Covid-19) Salg\u0131n\u0131n\u0131n Ekonomik ve Sosyal Hayata Etkilerinin Azalt\u0131lmas\u0131 Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d ad\u0131yla yasala\u015fm\u0131\u015f ve 17 Nisan 2020 tarihli Resm\u00ee Gazetede yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p>Kanunda baz\u0131 alacaklar\u0131n ertelenmesi, al\u0131nmamas\u0131 veya yap\u0131land\u0131r\u0131lmas\u0131, \u00e7e\u015fitli konularda s\u00fcre uzat\u0131m\u0131 ve \u00e7al\u0131\u015fma mevzuat\u0131na dair d\u00fczenlemeler ile, fahi\u015f fiyat ve stok\u00e7uluk ile ge\u00e7mi\u015f y\u0131l karlar\u0131n\u0131n da\u011f\u0131t\u0131m\u0131n\u0131n s\u0131n\u0131rland\u0131r\u0131lmas\u0131 konusunda d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131. Bu d\u00fczenlemelerin tamam\u0131n\u0131 geni\u015f bir \u015fekilde analiz etti\u011fimiz <a href=\"https:\/\/ia.com.tr\/2020-45-covid-19-7244-sayili-kanun-ikinci-torba-kanun-yururluge-girdi\/\">2020-45<\/a> say\u0131l\u0131 b\u00fcltenimize web sayfam\u0131zdan ula\u015fabilirsiniz.<\/p>\n<p>Bu b\u00fcltende, s\u00f6z konusu kar da\u011f\u0131t\u0131m\u0131n\u0131n s\u0131n\u0131rland\u0131rmas\u0131na ili\u015fkin kanuni d\u00fczenlemeyi, 17 May\u0131s 2020 tarihinde yay\u0131mlanan konu hakk\u0131ndaki Tebli\u011fi ve Kamu G\u00f6zetimi Kurumu taraf\u0131ndan Da\u011f\u0131t\u0131lmam\u0131\u015f Karlar \u00fczerinde yap\u0131lan bir \u00e7al\u0131\u015fman\u0131n k\u0131sa bir analizini soru &amp; cevap \u015feklinde sunaca\u011f\u0131z.<\/p>\n<p>\u00d6nce kanuni d\u00fczenlemeyle ba\u015flayal\u0131m sonra Tebli\u011f ile getirilen usul ve esaslara de\u011finelim.<\/p>\n<p><strong>Kar Da\u011f\u0131t\u0131m\u0131n\u0131n S\u0131n\u0131rland\u0131r\u0131lmas\u0131:<\/strong> 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanuna eklenen ge\u00e7ici madde 13 uyar\u0131nca;<\/p>\n<ul>\n<li>Devlet, il \u00f6zel idaresi, belediye, k\u00f6y ile di\u011fer kamu t\u00fczel ki\u015filerinin ve sermayesinin y\u00fczde ellisinden fazlas\u0131 kamuya ait fonlar\u0131n, do\u011frudan veya dolayl\u0131 olarak sermayesinin y\u00fczde ellisinden fazlas\u0131na sahip oldu\u011fu \u015firketler hari\u00e7 olmak \u00fczere, sermaye \u015firketlerinde, <strong>30 Eyl\u00fcl 2020 tarihine kadar<\/strong> 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n yaln\u0131zca <strong>y\u00fczde yirmi be\u015fine kadar\u0131n\u0131n<\/strong> da\u011f\u0131t\u0131m\u0131na karar verilebilir.<\/li>\n<li><strong>Ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131<\/strong> ve serbest <strong>yedek ak\u00e7eler da\u011f\u0131t\u0131ma konu edilemez<\/strong>, genel kurulca y\u00f6netim kuruluna k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilemez.<\/li>\n<li>Genel kurulca 2019 y\u0131l\u0131 hesap d\u00f6nemine ili\u015fkin k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 al\u0131nm\u0131\u015f ancak hen\u00fcz pay sahiplerine \u00f6deme yap\u0131lmam\u0131\u015fsa veya <strong>k\u0131smi \u00f6deme yap\u0131lm\u0131\u015fsa,<\/strong> 2019 y\u0131l\u0131 net d\u00f6nem k\u00e2r\u0131n\u0131n <strong>y\u00fczde yirmi be\u015fini a\u015fan k\u0131sma<\/strong> ili\u015fkin \u00f6demeler <strong>30 Eyl\u00fcl 2020 tarihine<\/strong> kadar ertelenir.<\/li>\n<li>Bu maddenin kapsam\u0131na giren sermaye \u015firketlerine ili\u015fkin istisnalar ile uygulamaya dair usul ve esaslar\u0131 belirlemeye, Hazine ve Maliye Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc almak suretiyle Ticaret Bakanl\u0131\u011f\u0131 yetkilidir.\u201d<\/li>\n<\/ul>\n<p><strong><em>Soru:<\/em><\/strong><em> Tebli\u011f ile getirilen d\u00fczenlemede neler yer al\u0131yor? <\/em><\/p>\n<p><strong>Cevap:<\/strong> Maddenin son f\u0131kras\u0131nda verilen yetki gere\u011fince Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan 17 May\u0131s 2020 tarihli Resmi Gazetede yay\u0131mlanan \u201c6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanununun Ge\u00e7ici 13nc\u00fc Maddesinin Uygulanmas\u0131na \u0130li\u015fkin Usul ve Esaslar Hakk\u0131nda Tebli\u011f\u201d ile s\u00f6z konusu uygulamaya ili\u015fkin olarak ama\u00e7 ve kapsam, dayanak, tan\u0131mlar, kar pay\u0131 ve kar pay\u0131 avans\u0131 da\u011f\u0131t\u0131m esaslar\u0131, kar pay\u0131 da\u011f\u0131t\u0131m\u0131na ili\u015fkin \u00f6ng\u00f6r\u00fclen istisnalar, kar da\u011f\u0131t\u0131m\u0131 yap\u0131labilmesi i\u00e7in Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131, esas al\u0131nacak finansal tablolar\u0131n hangileri olaca\u011f\u0131 ve y\u00fcr\u00fcrl\u00fck ve y\u00fcr\u00fctme maddeleriyle gereken d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Buna g\u00f6re, hangi hallerde kar da\u011f\u0131t\u0131m\u0131 yap\u0131labilece\u011fi hususu Tebli\u011fin 5nci ve Bakanl\u0131ktan al\u0131nacak uygun g\u00f6r\u00fc\u015f ise Tebli\u011fin 6nc\u0131 maddesinde d\u00fczenlenmi\u015ftir.<\/p>\n<p><strong><em>Soru:<\/em><\/strong><em> Hangi hallerde kar da\u011f\u0131t\u0131m\u0131 karar\u0131 alabiliriz ve bunun i\u00e7in nereye ba\u015fvurmam\u0131z gerekir. <\/em><\/p>\n<p><strong>Cevap:<\/strong> Tebli\u011fin 5nci maddesine g\u00f6re istenen belgelerle birlikte Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131 \u015fart\u0131yla a\u015fa\u011f\u0131da say\u0131lan 3 konuda bu \u015firketler i\u00e7in istisna d\u00fczenlemesi yap\u0131lm\u0131\u015ft\u0131r:<\/p>\n<ol>\n<li>K\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi, nakdi \u00fccret deste\u011fi ve hazine destekli kredi kefaleti kullanan ve halen kapanmam\u0131\u015f kredi bor\u00e7 bakiyesi bulunanlar hari\u00e7 olmak \u00fczere, 120.000TL ve alt\u0131nda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 karar\u0131 alan \u015firketler,<\/li>\n<li>Da\u011f\u0131t\u0131m\u0131na karar verilen k\u00e2r pay\u0131n\u0131n yar\u0131s\u0131ndan fazlas\u0131n\u0131 sermaye taahh\u00fct borcunu kapatmak \u00fczere da\u011f\u0131tacak olan \u015firketler ile<\/li>\n<li>\u0130mzalanan kredi s\u00f6zle\u015fmeleri veya proje finansman s\u00f6zle\u015fmeleri kapsam\u0131nda 30 Eyl\u00fcl 2020 tarihine kadar muaccel hale gelen y\u00fck\u00fcml\u00fcl\u00fcklerin nakden ifas\u0131nda kullanacak \u015firketler.<\/li>\n<\/ol>\n<p><strong><em>Soru:<\/em><\/strong><em> Prosed\u00fcr olarak ne yapmam\u0131z gerekiyor? Hangi belgelerin haz\u0131rlanmas\u0131 gerekir? <\/em><\/p>\n<p><strong>Cevap:<\/strong> Yukar\u0131da an\u0131lan istisnalardan bir tanesine girmesi durumunda k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 hususunun genel kurulda g\u00f6r\u00fc\u015f\u00fclebilmesi i\u00e7in Bakanl\u0131ktan uygun g\u00f6r\u00fc\u015f al\u0131nmas\u0131 zorunludur. Ba\u015fvurularda genel kurul yap\u0131lmas\u0131na ili\u015fkin y\u00f6netim organ\u0131 karar\u0131n\u0131n noter onayl\u0131 \u00f6rne\u011fi, \u015firketin hesap d\u00f6nemine ili\u015fkin finansal durum tablosu ile kar veya zarar tablosuna ek olarak say\u0131lan istisnalar\u0131 tevsik edici belgelerin de sunulmas\u0131 gerekmektedir.<\/p>\n<p>K\u00e2r pay\u0131n\u0131n hesab\u0131nda, finansal tablolar\u0131n\u0131 KGK taraf\u0131ndan belirlenen standartlara g\u00f6re haz\u0131rlayan \u015firketlerde s\u00f6z konusu finansal tablolar di\u011ferlerinde ise Vergi Usul Kanununa g\u00f6re d\u00fczenlenen mali tablolar esas al\u0131n\u0131r. Da\u011f\u0131t\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen k\u00e2r pay\u0131 tutar\u0131 VUK\u2019a g\u00f6re tutulan kay\u0131tlarda bulunan kar da\u011f\u0131t\u0131m\u0131na konu kaynaklar\u0131n toplam tutar\u0131n\u0131 a\u015famaz.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Soru:<\/em><\/strong><em> Daha \u00f6nce Ticaret Bakanl\u0131\u011f\u0131 taraf\u0131ndan TOBB\u2019a g\u00f6nderilen kar da\u011f\u0131t\u0131m\u0131 s\u0131n\u0131rlamas\u0131 yaz\u0131s\u0131 vard\u0131? Aralar\u0131nda nas\u0131l bir benzerlik veya paralellik bulunmaktad\u0131r? <\/em><\/p>\n<p><strong>Cevap:<\/strong> Bilindi\u011fi \u00fczere s\u00f6z konusu kanuni d\u00fczenleme yap\u0131lmadan \u00f6nce, Ticaret Bakanl\u0131\u011f\u0131&#8217;n\u0131n TOBB\u2019a iletti\u011fi 31.03.2020 tarihli yaz\u0131da,<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"text-align: left;\">Covid-19 vir\u00fcs\u00fc nedeniyle sermaye \u015firketlerinin \u00f6zkaynaklar\u0131n\u0131 korumas\u0131n\u0131n \u00f6nemine i\u015faret edilmekte ve 28.11.2012 tarihli ve 28481 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan &#8220;Anonim \u015eirketlerin Genel Kurul Toplant\u0131lar\u0131n\u0131n Usul ve Esaslar\u0131 ile Bu Toplant\u0131larda Bulunacak Ticaret Bakanl\u0131\u011f\u0131 Temsilcileri Hakk\u0131nda Y\u00f6netmeli\u011fi&#8217;nin&#8221; 13\/5 inci maddesine dayan\u0131larak, a\u015fa\u011f\u0131daki duyurunun t\u00fcm \u015firketlere yap\u0131lmas\u0131 istenmi\u015fti:<\/li>\n<li style=\"text-align: left;\"><em>&#8220;kamunun i\u015ftiraki olan \u015firketler hari\u00e7 olmak \u00fczere, sermaye \u015firketlerinin 2019 y\u0131l\u0131 hesap d\u00f6nemine ili\u015fkin olarak bu y\u0131l ger\u00e7ekle\u015ftirilecek genel kurul toplant\u0131lar\u0131nda g\u00fcndeme al\u0131nacak nakit k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131 kararlar\u0131nda, ge\u00e7mi\u015f y\u0131l k\u00e2rlar\u0131n\u0131n da\u011f\u0131t\u0131ma konu edilmemesi ve da\u011f\u0131t\u0131m tutar\u0131n\u0131n 2019 y\u0131l\u0131 net d\u00f6nem kar\u0131n\u0131n %25&#8217;ini a\u015fmamas\u0131 ile y\u00f6netim kuruluna k\u00e2r pay\u0131 avans\u0131 da\u011f\u0131t\u0131m\u0131 yetkisi verilmemesi&#8230;&#8221; ve \u00fcyelerinize gerekli duyurunun yap\u0131lmas\u0131n\u0131 rica ederim\u201d<\/em> denilmi\u015ftir.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>S\u00f6z konusu d\u00fczenlemeler b\u00fcy\u00fck \u00f6l\u00e7\u00fcde paralellik ta\u015f\u0131makla birlikte istisnai hallerde kar da\u011f\u0131t\u0131m\u0131 yap\u0131labilmesine y\u00f6nelik d\u00fczenleme 7244 say\u0131l\u0131 Kanunda yer almaktad\u0131r.<\/p>\n<p>Kanunun madde gerek\u00e7esinde <em>\u201cekonomik faaliyetlerin yava\u015flamas\u0131, s\u0131n\u0131rlar\u0131n kapat\u0131lmas\u0131, ekonominin hem arz hem de talep taraf\u0131nda ortaya \u00e7\u0131kan belirsizlikler sebebiyle salg\u0131n\u0131n toplum sa\u011fl\u0131\u011f\u0131 ve ekonomi \u00fczerindeki etkileri hen\u00fcz net olarak ortaya konulamamaktad\u0131r.<\/em><\/p>\n<p><em>Bu \u00e7er\u00e7evede, ihtiyatl\u0131l\u0131k politikas\u0131 gere\u011fi olarak, \u015firket kaynaklar\u0131n\u0131n nakit k\u00e2r da\u011f\u0131t\u0131m\u0131 yap\u0131lmak suretiyle azalt\u0131lmamas\u0131, \u015firketlerimizin mevcut \u00f6zkaynak yap\u0131lar\u0131n\u0131n korunmas\u0131 ve ilave finansman ihtiyac\u0131n\u0131n do\u011fmamas\u0131 amac\u0131yla madde ile; 30\/9\/2020 tarihine kadar yap\u0131lacak k\u00e2r da\u011f\u0131t\u0131m\u0131na ili\u015fkin d\u00fczenleme yap\u0131lmaktad\u0131r.\u201d<\/em>denilmektedir. G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi, s\u00f6z konusu ge\u00e7ici uygulaman\u0131n temel amac\u0131 \u015firketlerin finansal yap\u0131lar\u0131n\u0131n korunmas\u0131d\u0131r.<\/p>\n<p><strong><em>Soru:<\/em><\/strong><em> D\u00fcnya\u2019da da benzeri bir uygulama var m\u0131? Bu s\u0131n\u0131rlama sadece T\u00fcrkiye\u2019ye \u00f6zg\u00fc bir durum mu?\u00a0 <\/em><\/p>\n<p><strong>Cevap:<\/strong> Bu d\u00fczenleme \u00e7e\u015fitli \u00fclkelerde tart\u0131\u015f\u0131lm\u0131\u015f ve farkl\u0131 \u015fekillerde de olsa uygulamaya ba\u015flanm\u0131\u015ft\u0131r. Avrupa Merkez Bankas\u0131 bankalara kar da\u011f\u0131t\u0131m\u0131 yapmamalar\u0131n\u0131 ve daha fazla bor\u00e7 vermelerini tavsiye etti. \u0130ngiltere\u2019de finansal kurulu\u015flara y\u00f6nelik olarak ellerindeki kaynaklar\u0131 daha \u00e7ok bor\u00e7 ve kredi olarak verebilmelerini temin etmek i\u00e7in bu \u015fekilde bir k\u0131s\u0131tlama getirildi\u011fi g\u00f6r\u00fclmektedir. Keza, \u0130talya, Hollanda ve Bel\u00e7ika\u2019daki bankalar\u0131n bu karara uyduklar\u0131 ve Ekim 2020\u2019ye kadar kar da\u011f\u0131tmama kararlar\u0131 ald\u0131klar\u0131 g\u00f6r\u00fclmektedir. Rakamsal olarak sadece \u0130ngiltere\u2019de firmalar\u0131n bu y\u0131la ili\u015fkin 28,2 milyar Pound k\u00e2r pay\u0131 \u00f6demesini ask\u0131ya ald\u0131klar\u0131 g\u00f6r\u00fclmektedir.<\/p>\n<p><strong><em>Soru:<\/em><\/strong><em> Bu d\u00fczenlemenin gerek\u00e7esi nedir? Ne ama\u00e7lanmaktad\u0131r? <\/em><\/p>\n<p><strong>Cevap:<\/strong> Kanunun gerek\u00e7esinden ve TOBB taraf\u0131ndan yaz\u0131lan yaz\u0131dan anla\u015f\u0131ld\u0131\u011f\u0131 \u00fczere s\u00f6z konusu kar da\u011f\u0131t\u0131m\u0131 s\u0131n\u0131rlamas\u0131n\u0131n arkas\u0131nda sermaye \u015firketlerinin \u00f6z kaynaklar\u0131n\u0131n korunmas\u0131 kayg\u0131s\u0131n\u0131n yer ald\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n<p><strong><em>Soru:<\/em><\/strong><em> KGK taraf\u0131ndan yay\u0131mlanan BOB\u0130 FRS\u2019nin Da\u011f\u0131t\u0131lmam\u0131\u015f Karlar \u00dczerindeki Etkisi Raporu ne diyor? Bu raporu nas\u0131l okumal\u0131y\u0131z ve de\u011ferlendirmeliyiz? \u00a0<\/em><\/p>\n<p><strong>Cevap:<\/strong> S\u00f6z konusu rapor KGK <a href=\"https:\/\/www.kgk.gov.tr\/ContentAssignmentDetail\/4672\/BOBI%CC%87-FRSnin-I%CC%87lk-Gec%CC%A7is%CC%A7-Y%C4%B1l%C4%B1na-I%CC%87lis%CC%A7kin-Uygulama-Sonuc%CC%A7lar%C4%B1\">web<\/a> sayfas\u0131nda yay\u0131mlanm\u0131\u015ft\u0131r. Bilindi\u011fi \u00fczere T\u00fcrk Ticaret Kanunu ve Vergi Usul Kanunu aras\u0131nda kavranan iktisadi i\u015flemler ve en tabi sonu\u00e7lar\u0131 olan finansal tablolar \u00fczerinde baz\u0131 temel anlay\u0131\u015f farkl\u0131l\u0131klar\u0131 bulunmaktad\u0131r. Vergi idaresi, vergi g\u00fcvenli\u011fini \u00f6n planda tutan hazineci bir yakla\u015f\u0131m sergilerken uluslararas\u0131 muhasebe ve raporlama standartlar\u0131 ise konuya pay sahibi, alacakl\u0131, \u00e7al\u0131\u015fan, kredit\u00f6r ve toplum gibi farkl\u0131 a\u00e7\u0131lardan bakmaktad\u0131r.<\/p>\n<p>An\u0131lan raporda, KGK, 1 Ocak 2018 itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren B\u00fcy\u00fck ve Orta Boy \u0130\u015fletmeler \u0130\u00e7in Finansal Raporlama Standard\u0131 (BOB\u0130 FRS) \u00e7er\u00e7evesinde KGK\u2019ya y\u00fcklenen da\u011f\u0131t\u0131lmam\u0131\u015f karlar, toplam \u00f6z kaynaklar ve d\u00f6nem net kar\u0131 tutar\u0131na ili\u015fkin bilgiler istatistiki y\u00f6ntemlerle analiz edilmektedir. Kurum, \u00f6nceki d\u00f6nemler finansal tablolar ile BOB\u0130 FRS\u2019ye g\u00f6re haz\u0131rlanan finansal tablolar\u0131 baz alarak 11 \u015eubat 2020 tarihi itibariyle toplam 2663 firman\u0131n finansal tablolar\u0131n\u0131 baz alarak \u00e7ok faydal\u0131 sonu\u00e7lar \u00fcretmi\u015ftir.<\/p>\n<ul>\n<li>Rapora g\u00f6re an\u0131lan 2663 \u015firketin 810 tanesi b\u00fcy\u00fck, 1654 tanesi ise orta boy i\u015fletmedir. Analizde 1775 firman\u0131n kar ve zarar durumlar\u0131 5\u2019er milyon TL\u2019lik dilimler itibariyle 15milyon TL ve \u00fczerinden zarar a\u00e7\u0131klayan ve di\u011ferleri; kar a\u00e7\u0131klayan firmalar ise 0-5 milyon TL\u2019den ba\u015flayarak dilimler itibariyle, 60 milyon TL\u2019ye kadar ve son olarak 60 milyon TL\u2019den fazla kar a\u00e7\u0131klayan firmalar olarak s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>Toplam \u00f6z kaynaklar \u00fczerindeki de\u011fi\u015fime ili\u015fkin \u00e7al\u0131\u015fmada ise toplam 2004 \u015firketin bilgileri esas al\u0131narak derlenmi\u015ftir.<\/li>\n<li>Son olarak d\u00f6nem net kar\u0131 de\u011fi\u015fimi \u00e7al\u0131\u015fmas\u0131 da toplam 277 \u015firket baz al\u0131narak yap\u0131lm\u0131\u015ft\u0131r.<\/li>\n<\/ul>\n<p>Raporun bulgular\u0131n\u0131 \u00f6zet olarak sizler i\u00e7in s\u0131ralayal\u0131m:<\/p>\n<ul>\n<li><strong>\u00d6z\u00fc itibariyle,<\/strong> s\u00f6z konusu mutabakat tablolar\u0131ndan elde edilen verilerden hareketle, BOB\u0130 FRS\u2019nin \u015firketlerin da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar, toplam \u00f6zkaynaklar ve d\u00f6nem net k\u00e2r\u0131 b\u00fcy\u00fckl\u00fcklerini farkl\u0131 y\u00f6nlerde etkiledi\u011fi, t\u00fcm \u015firketler genelinde <strong>belirli bir e\u011filimin bulunmad\u0131\u011f\u0131 <\/strong>g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<li>Bununla birlikte, BOB\u0130 FRS\u2019ye ge\u00e7i\u015fle birlikte, \u015firketlerin \u00e7o\u011funun da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar, toplam \u00f6zkaynaklar ve d\u00f6nem net k\u00e2r\u0131 tutarlar\u0131nda <strong>bir azal\u0131\u015f meydana gelmi\u015ftir<\/strong>. Bu durum orta boy i\u015fletmeler i\u00e7in de ge\u00e7erlidir. Di\u011fer taraftan, <strong>b\u00fcy\u00fck boy<\/strong> i\u015fletmeler \u00f6zelinde de\u011ferlendirildi\u011finde, \u00e7o\u011fu i\u015fletmenin toplam \u00f6zkaynaklar\u0131nda ve da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar\u0131nda bir <strong>art\u0131\u015f olmu\u015ftur<\/strong>. D\u00f6nem net k\u00e2r\u0131nda azal\u0131\u015f ve art\u0131\u015f g\u00f6steren \u015firketlerin say\u0131s\u0131 ise neredeyse birbirine e\u015fittir.<\/li>\n<li>Ayr\u0131ca, BOB\u0130 FRS\u2019ye ge\u00e7i\u015fle birlikte toplam \u00f6zkaynaklar ile d\u00f6nem net k\u00e2r\u0131 tutar\u0131 art\u0131\u015f g\u00f6steren \u015firketlerde ya\u015fanan art\u0131\u015f oranlar\u0131, azal\u0131\u015f g\u00f6sterenlere k\u0131yasla daha fazlad\u0131r.<\/li>\n<li>BOB\u0130 FRS\u2019ye ge\u00e7i\u015fle birlikte \u015firketlerinin da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar, toplam \u00f6zkaynaklar ve d\u00f6nem net k\u00e2r\u0131 tutarlar\u0131nda meydana gelen art\u0131\u015f ve azal\u0131\u015flar\u0131n istatistiksel olarak anlaml\u0131 olup olmad\u0131\u011f\u0131 da ara\u015ft\u0131r\u0131lm\u0131\u015f ve yap\u0131lan analizler sonucunda \u00d6nceki Finansal Raporlama \u00c7er\u00e7evesi ve BOB\u0130 FRS\u2019ye ili\u015fkin da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar tutar\u0131 ile toplam \u00f6zkaynaklar tutar\u0131nda %5\u2019lik anlaml\u0131l\u0131k d\u00fczeyinde istatistiksel olarak anlaml\u0131 bir fark oldu\u011fu g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Buna g\u00f6re; BOB\u0130 FRS\u2019ye ge\u00e7i\u015fle birlikte hem da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlarda hem de toplam \u00f6zkaynaklarda <strong>anlaml\u0131 bir azal\u0131\u015f\u0131n oldu\u011funu s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr. <\/strong><\/li>\n<li>Bununla beraber, \u015firketler b\u00fcy\u00fckl\u00fcklerine g\u00f6re ayr\u0131\u015ft\u0131r\u0131l\u0131p ayr\u0131 ayr\u0131 analize tabi tutulduklar\u0131nda <strong>orta boy i\u015fletmeler<\/strong> a\u00e7\u0131s\u0131ndan \u00d6nceki Finansal Raporlama \u00c7er\u00e7evesine ve BOB\u0130 FRS\u2019ye g\u00f6re da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlar, toplam \u00f6zkaynaklar ve d\u00f6nem net k\u00e2r\u0131 tutarlar\u0131nda istatistiksel olarak anlaml\u0131 \u015fekilde farkl\u0131l\u0131k oldu\u011fu ve BOB\u0130 FRS\u2019ye ge\u00e7i\u015fle birlikte <strong>azal\u0131\u015flar olu\u015ftu\u011fu<\/strong> g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/li>\n<li><strong>B\u00fcy\u00fck boy i\u015fletmeler<\/strong> a\u00e7\u0131s\u0131ndan ise \u00f6zellikle toplam \u00f6zkaynaklar ve da\u011f\u0131t\u0131lmam\u0131\u015f k\u00e2rlarda g\u00f6r\u00fclen art\u0131\u015f\u0131n, istatistiksel olarak <strong>anlaml\u0131 bir fark yaratmad\u0131\u011f\u0131<\/strong> sonucu ortaya \u00e7\u0131km\u0131\u015ft\u0131r.<\/li>\n<li>S\u00f6z konusu Rapor, yeni finansal raporlama ve ba\u011f\u0131ms\u0131z denetim uygulamalar\u0131 a\u00e7\u0131s\u0131ndan bizlere ve t\u00fcm i\u015f d\u00fcnyas\u0131na \u00e7ok \u00f6nemli g\u00f6stergeler ve sonu\u00e7lar sunmaktad\u0131r. Dikkatle de\u011ferlendirilmesinde ve analiz edilmesinde t\u00fcm kesimler i\u00e7in say\u0131s\u0131z fayda bulunmaktad\u0131r.<\/li>\n<\/ul>\n<p>B\u00fcltenlerimizden faydaland\u0131\u011f\u0131n\u0131z\u0131 umuyor sayg\u0131lar sunuyoruz. S\u00f6z konusu s\u0131n\u0131rlama ve kanuni d\u00fczenleme ile ilgili di\u011fer geli\u015fmeleri de sizlere duyurmaya devam ediyor olaca\u011f\u0131z.<\/p>\n<p>Bu b\u00fcltende ge\u00e7en herhangi bir konuyla ilgili sorular\u0131n\u0131z i\u00e7in dan\u0131\u015fmanlar\u0131m\u0131za ula\u015fabilirsiniz.<\/p>\n<p>Sayg\u0131lar\u0131m\u0131zla,<\/p>\n<div  class='avia-button-wrap avia-button-left  avia-builder-el-0  avia-builder-el-no-sibling ' ><a href='https:\/\/ia.com.tr\/wp-content\/uploads\/2020\/05\/2020-59-Da\u011f\u0131t\u0131lmam\u0131\u015f-Karlar-Tebli\u011f-v3.pdf' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-large avia-position-left ' target=\"_blank\" rel=\"noopener\"><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue82d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >Download PDF<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>COVID-19 salg\u0131n\u0131n\u0131n \u00f6nlenmesi ve etkilerinin azalt\u0131lmas\u0131 amac\u0131yla \u00fclkemizde ve d\u00fcnya genelinde sosyal ve ekonomik hayata ili\u015fkin birtak\u0131m tedbirler al\u0131nmaktad\u0131r.<br \/>\nBu b\u00fcltende, s\u00f6z konusu kar da\u011f\u0131t\u0131m\u0131n\u0131n s\u0131n\u0131rland\u0131rmas\u0131na ili\u015fkin kanuni d\u00fczenlemeyi, 17 May\u0131s 2020 tarihinde yay\u0131mlanan konu hakk\u0131ndaki Tebli\u011fi ve Kamu G\u00f6zetimi Kurumu taraf\u0131ndan Da\u011f\u0131t\u0131lmam\u0131\u015f Karlar \u00fczerinde yap\u0131lan bir \u00e7al\u0131\u015fman\u0131n k\u0131sa bir analizini soru &#038; cevap \u015feklinde sunaca\u011f\u0131z.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[60,55],"tags":[],"class_list":["post-2857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-2020tr-sirkuler","category-memorandumlar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.3.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>(Covid-19) 7244 say\u0131l\u0131 Kanun \u0130le Getirilen 2019 Kar Da\u011f\u0131t\u0131m S\u0131n\u0131rlamas\u0131n\u0131n Usul ve Esaslar\u0131 | IA | Accounting | Payroll | Tax | Paralegal | Audit<\/title>\n<meta name=\"description\" content=\"(Covid-19) 7244 say\u0131l\u0131 Kanun \u0130le Getirilen 2019 Kar Da\u011f\u0131t\u0131m S\u0131n\u0131rlamas\u0131n\u0131n Usul ve Esaslar\u0131 belirlendi\" \/>\n<meta name=\"robots\" content=\"index, follow, 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