{"id":3127,"date":"2021-06-01T01:43:55","date_gmt":"2021-05-31T22:43:55","guid":{"rendered":"https:\/\/ia.com.tr\/?p=3127"},"modified":"2021-06-01T02:07:08","modified_gmt":"2021-05-31T23:07:08","slug":"finansman-gider-kisitlamalari-hakkinda","status":"publish","type":"post","link":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/","title":{"rendered":"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda"},"content":{"rendered":"\n\n\n\n
Sirk\u00fcler No\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :<\/strong><\/td>\n2021-22<\/strong><\/td>\n<\/tr>\n
Sirk\u00fcler Tarihi\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :<\/strong><\/td>\n01.06.2021<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
Konu \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 :<\/strong><\/td>\nFinansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda
\n<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u015eirketlerin faiz ve kur fark\u0131 gibi finansman giderlerinin bir k\u0131sm\u0131, belli \u015fartlar dahilinde ve 2021 y\u0131l\u0131 ilk ge\u00e7ici vergilendirme d\u00f6neminden ba\u015flamak \u00fczere kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.<\/p>\n

Resmi Gazete\u2019de yay\u0131mlanmak \u00fczere Cumhurba\u015fkanl\u0131\u011f\u0131\u2019na g\u00f6nderilen 18 seri no.lu Kurumlar Vergisi Genel Tebli\u011fi\u2019nde konunun detaylar\u0131n\u0131 a\u00e7\u0131klam\u0131\u015ft\u0131r.<\/p>\n

Finansman gider k\u0131s\u0131tlamas\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131m\u0131z a\u015fa\u011f\u0131daki gibidir.<\/p>\n

    \n
  1. Ad\u0131m<\/strong><\/li>\n<\/ol>\n

    \u0130lk olarak bilan\u00e7onun pasifindeki \u201c3. KISA VADEL\u0130 YABANCI KAYNAKLAR\u201d ve \u201c4. UZUN VADEL\u0130 YABANCI KAYNAKLAR\u201d hesaplar\u0131n\u0131n toplam\u0131 al\u0131nacakt\u0131r.<\/p>\n

    Buradaki toplama t\u00fcm hesap kodlar\u0131 dahil edilecektir.<\/p>\n

    \u201c360. \u00d6denecek vergi ve fonlar\u201d<\/p>\n

    \u201c372. K\u0131dem tazminat\u0131 kar\u015f\u0131l\u0131\u011f\u0131\u201d<\/p>\n

    \u201c440. Al\u0131nan sipari\u015f avanslar\u0131\u201d<\/p>\n

    gibi t\u00fcm hesaplar, belli bir vadeleri olsun ya da olmas\u0131n toplama dahil edilecektir.<\/p>\n

      \n
    1. Ad\u0131m\u00a0\u00a0\u00a0<\/strong><\/li>\n<\/ol>\n

      Bilan\u00e7onun pasifindeki \u201c5. \u00d6Z KAYNAKLAR\u201d hesab\u0131n\u0131n toplam\u0131 al\u0131nacakt\u0131r. E\u011fer;<\/p>\n

      a) <\/strong>(5. \u00d6z kaynaklar)\u00a0><\/u><\/em><\/strong>(3. K\u0131sa vadeli yabanc\u0131 kaynaklar + 4. Uzun vadeli yabanc\u0131 kaynaklar)<\/p>\n

      Bu durumda \u015firket finansman gider k\u0131s\u0131tlamas\u0131na tabi\u00a0olmayacakt\u0131r<\/em><\/strong>.<\/em><\/strong><\/p>\n

      \u00d6rne\u011fin;<\/strong>\u00a0Nisan A.\u015e.\u2019nin \u00f6z kayna\u011f\u0131 300.000 TL, yabanc\u0131 kayna\u011f\u0131 250.000 TL ise gider k\u0131s\u0131tlamas\u0131 uygulanmayacakt\u0131r.<\/p>\n

      \u00a0<\/strong>b)<\/strong>(3. K\u0131sa vadeli yabanc\u0131 kaynaklar + 4. Uzun vadeli yabanc\u0131 kaynaklar)\u00a0><\/em><\/strong>(5. \u00d6z kaynaklar)<\/p>\n

      Bu durumda \u015firket finansman gider k\u0131s\u0131tlamas\u0131 kapsam\u0131nda olacak ve hesaplama yapmas\u0131 gerekecektir.<\/p>\n

      \u00d6rne\u011fin;<\/strong>\u00a0Mart A.\u015e.\u2019nin \u00f6z kayna\u011f\u0131 500.000 TL, yabanc\u0131 kayna\u011f\u0131 700.000 TL ise gider k\u0131s\u0131tlamas\u0131 i\u00e7in hesaplama yap\u0131lacakt\u0131r.<\/p>\n

        \n
      1. Ad\u0131m<\/strong><\/li>\n<\/ol>\n

        \u015eirketin; yabanc\u0131 kayna\u011f\u0131n\u00a0kullan\u0131m s\u00fcresine ba\u011fl\u0131 olarak do\u011fan (Gelir \u0130daresi\u2019nin g\u00f6r\u00fc\u015f\u00fc d\u00f6vizli faturan\u0131n ertesi g\u00fcn \u00f6denmesi durumunda dahi olu\u015fan olumsuz kur fark\u0131n\u0131n finansman gider k\u0131s\u0131tlamas\u0131na tabi olaca\u011f\u0131 y\u00f6n\u00fcndedir.)<\/u><\/em><\/strong><\/p>\n

        – faiz, komisyon, vade fark\u0131 ve kur fark\u0131 giderleri toplanacakt\u0131r.<\/p>\n

        B\u00f6ylece, \u015firketin belli bir vade sonunda \u00f6deyece\u011fi bor\u00e7 tutar\u0131na ba\u011fl\u0131 olarak tahakkuk eden faiz, komisyon, vade fark\u0131 ve kur fark\u0131 giderleri k\u0131s\u0131tlama kapsam\u0131nda olacakt\u0131r.<\/p>\n

        \u00d6rne\u011fin;<\/strong>\u00a0<\/strong>May\u0131s A.\u015e.\u2019nin vadeye ba\u011fl\u0131 bor\u00e7lar\u0131 olan \u201c300. BANKA KRED\u0130LER\u0130\u201d ile \u201c331. ORTAKLARA BOR\u00c7LAR\u201d hesab\u0131 dolay\u0131s\u0131yla tahakkuk eden 50.000 TL faiz gideri ile 30.000 TL kur fark\u0131 gideri k\u0131s\u0131tlamaya tabi olacakt\u0131r.<\/p>\n

        K\u0131s\u0131tlama uygulanmayacak (kapsam d\u0131\u015f\u0131ndaki) finansman giderleri<\/strong><\/p>\n

        1.ad\u0131mda a\u00e7\u0131kland\u0131\u011f\u0131 \u00fczere, istisnas\u0131z t\u00fcm yabanc\u0131 kaynaklar \u015firketlerin finansman gider k\u0131s\u0131tlamas\u0131na tabi olup olmad\u0131\u011f\u0131n\u0131n tespitinde dikkate al\u0131nmaktad\u0131r. Ayn\u0131 zamanda bu yabanc\u0131 kaynaklar i\u00e7in \u00f6denen faiz ve kur farklar\u0131 da \u00a0k\u0131s\u0131tlama kapsam\u0131ndaki finansman giderlerine dahil edilecektir.<\/p>\n

        S\u00f6z konusu tebli\u011fdeki a\u00e7\u0131klamalardan anla\u015f\u0131laca\u011f\u0131 \u00fczere;<\/p>\n

        – Amortismana tabi iktisadi k\u0131ymetlerin (ta\u015f\u0131tlar, binalar, makineler vs.) maliyetine eklenen finansman giderleri<\/p>\n

        – \u201c258-Yap\u0131lmakta Olan Yat\u0131r\u0131mlar\u201da eklenen finansman giderleri<\/p>\n

        – Teminat mektubu komisyonlar\u0131 ve ipotek masraflar\u0131<\/p>\n

        –\u00a0Erken ve pe\u015fin \u00f6deme iskontolar\u0131,<\/p>\n

        – Havale ve eft masraflar\u0131, kredi kart\u0131 komisyonlar\u0131 gibi.<\/p>\n

          \n
        1. Ad\u0131m<\/strong><\/li>\n<\/ol>\n

          Yukar\u0131daki veriler esas al\u0131narak hesaplamaya ge\u00e7ilecektir. Hesaplama i\u00e7in a\u015fa\u011f\u0131daki form\u00fcl kullan\u0131lacakt\u0131r:<\/p>\n\n\n\n\n
          K\u0131s\u0131tlamaya Tabi Finansman Gideri<\/td>\nx<\/td>\nYabanc\u0131 Kayna\u011f\u0131n \u00d6zkayna\u011f\u0131 A\u015fan K\u0131sm\u0131<\/u><\/td>\nx<\/td>\n10%<\/td>\n<\/tr>\n
          Toplam Yabanc\u0131 Kaynak<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
            \n
          1. Ad\u0131m<\/strong><\/li>\n<\/ol>\n

            Haziran A.\u015e.\u2019nin 2021 Mart ay\u0131 sonu verileri a\u015fa\u011f\u0131daki gibidir:<\/p>\n\n\n\n\n\n\n
            3.K\u0131sa Vadeli Yabanc\u0131 Kaynaklar<\/td>\n2.000.000,00<\/td>\n<\/tr>\n
            4.Uzun Vadeli Yabanc\u0131 Kaynaklar<\/td>\n600.000,00<\/td>\n<\/tr>\n
            Yabanc\u0131 Kaynaklar Toplam\u0131<\/td>\n2.600.000,00<\/td>\n<\/tr>\n
            5.\u00d6z Kaynaklar<\/td>\n1.000.000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            \u015eirketin kur fark\u0131 ve faiz do\u011furan finansal i\u015flemleri a\u015fa\u011f\u0131dad\u0131r:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
            300.Banka kredileri i\u00e7in \u00f6denen faiz<\/td>\n50.000,00<\/td>\n<\/tr>\n
            258.Yap\u0131lmakta Olan Yat\u0131r\u0131mlara eklenen faiz<\/td>\n40.000,00<\/td>\n<\/tr>\n
            320 hesaplar i\u00e7in hesaplanan olumsuz kur fark\u0131<\/td>\n60.000,00<\/td>\n<\/tr>\n
            320 hesaplara ili\u015fkin 780 hesaba kaydedilen vade fark\u0131 faturalar\u0131<\/td>\n45.000,00<\/td>\n<\/tr>\n
            Teminat mektubu komisyonu<\/td>\n15.000,00<\/td>\n<\/tr>\n
            Ortaklara Bor\u00e7lar i\u00e7in hesaplanan faiz ve kur fark\u0131<\/td>\n40.000,00<\/td>\n<\/tr>\n
            254.Ta\u015f\u0131tlar hesab\u0131na eklenen faiz<\/td>\n55.000,00<\/td>\n<\/tr>\n
            340-Al\u0131nan Avanslar i\u00e7in hesaplanan olumsuz kur fark\u0131<\/td>\n30.000,00<\/td>\n<\/tr>\n
            326-Al\u0131nan Depozito ve Teminatlar i\u00e7in hesaplanan olumsuz kur fark\u0131<\/td>\n10.000,00<\/td>\n<\/tr>\n
            Toplam<\/strong><\/td>\n345.000<\/strong>,00<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            Dikkatinizi \u00e7ekmek istedi\u011fimiz en \u00f6nemli husus ise daha \u00f6nceki finansman gider k\u0131s\u0131tlamas\u0131 uygulamas\u0131nda finansman gelirleri ile finansman giderlerinin netle\u015ftirilebilece\u011fi y\u00f6n\u00fcnde yarg\u0131 kararlar\u0131 olmas\u0131na ra\u011fmen bu kez \u201c340-Al\u0131nan Sipari\u015f Avanslar\u0131\u201d ve \u201c326-Al\u0131nan Depozito ve Teminatlar\u201d gibi hesaplarda olu\u015fan olumsuz kur farklar\u0131 ile ayn\u0131 bankadan kullan\u0131lsa dahi, farkl\u0131 tarihlerde kullan\u0131lan kredilerin kur farklar\u0131n\u0131n da netle\u015ftirilemeyece\u011fi ifade edilmi\u015ftir. Bu nedenle sat\u0131c\u0131 ve di\u011fer cari hesaplarda olu\u015fan kur farklar\u0131n\u0131n ayr\u0131 ayr\u0131 de\u011ferlendirilmesi ve netle\u015ftirilmemesi gerekti\u011fini d\u00fc\u015f\u00fcnmekteyiz. <\/strong><\/p>\n

            Bu veriler \u0131\u015f\u0131\u011f\u0131nda \u015firketin finansman gider k\u0131s\u0131tlamas\u0131na ili\u015fkin hesaplama a\u015fa\u011f\u0131daki \u015fekilde olacakt\u0131r:<\/strong><\/p>\n

              \n
            • \u015eirketin yabanc\u0131 kaynaklar toplam\u0131, k\u0131sa ve uzun vadeli yabanc\u0131 kaynaklar\u0131n toplam\u0131 olan (2.000.000 + 600.000)600.000 TL\u2019dir.<\/strong>\u201c3\u201d ve \u201c4\u201dl\u00fc t\u00fcm hesaplar hesaplamaya dahil edilecektir.<\/li>\n
            • Yukar\u0131daki hesaplamaya g\u00f6re \u015firketin yabanc\u0131 kaynaklar toplam\u0131 \u00f6z kaynaklar toplam\u0131ndan b\u00fcy\u00fckt\u00fcr.<\/em><\/strong><\/li>\n<\/ul>\n

              Buna g\u00f6re \u015firketin yabanc\u0131 kaynaklar toplam\u0131 \u00f6z kaynaklar toplam\u0131ndan b\u00fcy\u00fck oldu\u011fundan, \u015firket finansman gider k\u0131s\u0131tlamas\u0131 hesab\u0131n\u0131 yapacakt\u0131r.<\/strong><\/p>\n

              \u015eirketin k\u0131s\u0131tlamaya tabi finansman giderleri tespit edilecektir.<\/p>\n\n\n\n\n\n\n\n\n\n\n
              K\u0131s\u0131tlamaya Tabi Finansman Giderleri<\/td>\nK\u0131s\u0131tlamaya Tabi Olmayan Finansman Giderleri<\/td>\n<\/tr>\n
              300.Banka kredileri i\u00e7in \u00f6denen faiz<\/td>\n50.000,00<\/td>\n258.Yap\u0131lmakta Olan Yat\u0131r\u0131mlara eklenen faiz<\/td>\n40.000,00<\/td>\n<\/tr>\n
              Ortaklara Bor\u00e7lar i\u00e7in hesaplanan faiz ve kur fark\u0131<\/td>\n40.000,00<\/td>\nTeminat mektubu komisyonu<\/td>\n15.000,00<\/td>\n<\/tr>\n
              320 hesaplar i\u00e7in hesaplanan olumsuz kur fark\u0131<\/td>\n60.000,00<\/td>\n254.Ta\u015f\u0131tlar hesab\u0131na eklenen faiz<\/td>\n55.000,00<\/td>\n<\/tr>\n
              320 hesaplara ili\u015fkin finansman giderleri hesab\u0131na kaydedilen vade fark\u0131 giderleri<\/td>\n45.000,00<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
              340-Al\u0131nan Avanslar i\u00e7in hesaplanan olumsuz kur fark\u0131<\/td>\n30.000,00<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
              326-Al\u0131nan Depozito ve Teminatlar i\u00e7in hesaplanan olumsuz kur fark\u0131<\/td>\n10.000,00<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
              Toplam<\/td>\n235.000,00<\/td>\nToplam<\/td>\n110.000,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
                \n
              • Borcun \u00f6z sermayeyi a\u015fan k\u0131sm\u0131 (2.600.000 \u2013 1.000.000) = 1.600.000<\/li>\n<\/ul>\n

                [235.000 x\u00a0\u00a01.600.000\u00a0]<\/u> x %10 =\u00a014.461,54<\/em><\/strong><\/p>\n

                2.600.000<\/p>\n

                Hesaplamaya g\u00f6re 14.461,54 TL, 2021 1.D\u00f6nem Ge\u00e7ici Vergi beyannamesinde kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.<\/p>\n

                Hesaplama \u00f6zet olarak a\u015fa\u011f\u0131da g\u00f6sterilmi\u015ftir.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
                a<\/td>\nK\u0131sa vadeli yabanc\u0131 kaynaklar<\/td>\n2.000.000,00<\/td>\n<\/tr>\n
                b<\/td>\nUzun vadeli yabanc\u0131 kaynaklar<\/td>\n600.000,00<\/td>\n<\/tr>\n
                c<\/td>\nToplam yabanc\u0131 kaynaklar (a+b)<\/td>\n2.600.000,00<\/td>\n<\/tr>\n
                d<\/td>\n\u00d6z Kaynaklar<\/td>\n1.000.000,00<\/td>\n<\/tr>\n
                e<\/td>\nYabanc\u0131 kaynaklar toplam\u0131n\u0131n \u00f6z kaynaklar\u0131 a\u015fan k\u0131sm\u0131 (c-d)<\/td>\n1.600.000,00<\/td>\n<\/tr>\n
                f<\/td>\nYabanc\u0131 kayna\u011f\u0131n \u00f6z kaynaklar\u0131 a\u015fan k\u0131sm\u0131n\u0131n toplam yabanc\u0131 kayna\u011fa oran\u0131 (e\/c)<\/td>\n62%<\/td>\n<\/tr>\n
                g<\/td>\nK\u0131s\u0131tlamaya tabi finansman giderleri (k\u0131sa vadeli ve uzun vadeli yabanc\u0131 kaynaklara ili\u015fkin finansman giderleri)<\/td>\n235.000,00<\/td>\n<\/tr>\n
                h<\/td>\nFinansman gider k\u0131s\u0131tlamas\u0131na tabi tutar<\/td>\n144.615,38<\/td>\n<\/tr>\n
                \u0131<\/td>\nKKEG olarak dikkate al\u0131nacak finansman gideri (h x % 10)<\/td>\n14.461,54<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Bilgilerinize sunulur.<\/p>\n

                Sayg\u0131lar\u0131m\u0131zla,<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                Resmi Gazete\u2019de yay\u0131nlanan 18 seri no.lu Kurumlar Vergisi Genel Tebli\u011fi\u2019nde detayl\u0131 a\u00e7\u0131klamalar\u0131 bulunan Finansman Gider K\u0131s\u0131tlamas\u0131 uygulamas\u0131 ile \u015firketlerin faiz ve kur fark\u0131 gibi finansman giderlerinin bir k\u0131sm\u0131, belli \u015fartlar dahilinde ve 2021 y\u0131l\u0131 ilk ge\u00e7ici vergilendirme d\u00f6neminden ba\u015flamak \u00fczere kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.<\/p>\n","protected":false},"author":3,"featured_media":2498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-3127","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-memorandumlar"],"yoast_head":"\nFinansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda<\/title>\n<meta name=\"description\" content=\"\u015eirketlerin faiz ve kur fark\u0131 gibi finansman giderlerinin bir k\u0131sm\u0131, belli \u015fartlar dahilinde ve 2021 y\u0131l\u0131 ilk ge\u00e7ici vergilendirme d\u00f6neminden ba\u015flamak \u00fczere kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda\" \/>\n<meta property=\"og:description\" content=\"\u015eirketlerin faiz ve kur fark\u0131 gibi finansman giderlerinin bir k\u0131sm\u0131, belli \u015fartlar dahilinde ve 2021 y\u0131l\u0131 ilk ge\u00e7ici vergilendirme d\u00f6neminden ba\u015flamak \u00fczere kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/\" \/>\n<meta property=\"og:site_name\" content=\"IA | Accounting | Payroll | Tax | Paralegal | Audit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/IndependentAccountants\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-31T22:43:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-31T23:07:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\" \/>\n\t<meta property=\"og:image:width\" content=\"80\" \/>\n\t<meta property=\"og:image:height\" content=\"80\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Independent Accounting\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Independent Accounting\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/\"},\"author\":{\"name\":\"Independent Accounting\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34\"},\"headline\":\"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda\",\"datePublished\":\"2021-05-31T22:43:55+00:00\",\"dateModified\":\"2021-05-31T23:07:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/\"},\"wordCount\":1087,\"publisher\":{\"@id\":\"https:\/\/ia.com.tr\/#organization\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"articleSection\":[\"Memorandumlar\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/\",\"url\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/\",\"name\":\"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda\",\"isPartOf\":{\"@id\":\"https:\/\/ia.com.tr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"datePublished\":\"2021-05-31T22:43:55+00:00\",\"dateModified\":\"2021-05-31T23:07:08+00:00\",\"description\":\"\u015eirketlerin faiz ve kur fark\u0131 gibi finansman giderlerinin bir k\u0131sm\u0131, belli \u015fartlar dahilinde ve 2021 y\u0131l\u0131 ilk ge\u00e7ici vergilendirme d\u00f6neminden ba\u015flamak \u00fczere kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.\",\"breadcrumb\":{\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#primaryimage\",\"url\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"contentUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png\",\"width\":80,\"height\":80},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/ia.com.tr\/tr\/ana-sayfa\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/ia.com.tr\/#website\",\"url\":\"https:\/\/ia.com.tr\/\",\"name\":\"IA | Accounting | Payroll | Tax | Paralegal | Audit\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/ia.com.tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/ia.com.tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/ia.com.tr\/#organization\",\"name\":\"INDEPENDENT ACCOUNTANTS & ADVISORS\",\"url\":\"https:\/\/ia.com.tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg\",\"contentUrl\":\"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg\",\"width\":193,\"height\":193,\"caption\":\"INDEPENDENT ACCOUNTANTS & ADVISORS\"},\"image\":{\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/IndependentAccountants\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34\",\"name\":\"Independent Accounting\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/ia.com.tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g\",\"caption\":\"Independent Accounting\"},\"url\":\"https:\/\/ia.com.tr\/tr\/author\/ia-editor\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda","description":"\u015eirketlerin faiz ve kur fark\u0131 gibi finansman giderlerinin bir k\u0131sm\u0131, belli \u015fartlar dahilinde ve 2021 y\u0131l\u0131 ilk ge\u00e7ici vergilendirme d\u00f6neminden ba\u015flamak \u00fczere kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/","og_locale":"tr_TR","og_type":"article","og_title":"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda","og_description":"\u015eirketlerin faiz ve kur fark\u0131 gibi finansman giderlerinin bir k\u0131sm\u0131, belli \u015fartlar dahilinde ve 2021 y\u0131l\u0131 ilk ge\u00e7ici vergilendirme d\u00f6neminden ba\u015flamak \u00fczere kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.","og_url":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/","og_site_name":"IA | Accounting | Payroll | Tax | Paralegal | Audit","article_publisher":"https:\/\/www.facebook.com\/IndependentAccountants","article_published_time":"2021-05-31T22:43:55+00:00","article_modified_time":"2021-05-31T23:07:08+00:00","og_image":[{"width":80,"height":80,"url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","type":"image\/png"}],"author":"Independent Accounting","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"Independent Accounting","Tahmini okuma s\u00fcresi":"5 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#article","isPartOf":{"@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/"},"author":{"name":"Independent Accounting","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34"},"headline":"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda","datePublished":"2021-05-31T22:43:55+00:00","dateModified":"2021-05-31T23:07:08+00:00","mainEntityOfPage":{"@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/"},"wordCount":1087,"publisher":{"@id":"https:\/\/ia.com.tr\/#organization"},"image":{"@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#primaryimage"},"thumbnailUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","articleSection":["Memorandumlar"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/","url":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/","name":"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda","isPartOf":{"@id":"https:\/\/ia.com.tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#primaryimage"},"image":{"@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#primaryimage"},"thumbnailUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","datePublished":"2021-05-31T22:43:55+00:00","dateModified":"2021-05-31T23:07:08+00:00","description":"\u015eirketlerin faiz ve kur fark\u0131 gibi finansman giderlerinin bir k\u0131sm\u0131, belli \u015fartlar dahilinde ve 2021 y\u0131l\u0131 ilk ge\u00e7ici vergilendirme d\u00f6neminden ba\u015flamak \u00fczere kanunen kabul edilmeyen gider olarak dikkate al\u0131nacakt\u0131r.","breadcrumb":{"@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#primaryimage","url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","contentUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/harita_ikon.png","width":80,"height":80},{"@type":"BreadcrumbList","@id":"https:\/\/ia.com.tr\/tr\/finansman-gider-kisitlamalari-hakkinda\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ia.com.tr\/tr\/ana-sayfa\/"},{"@type":"ListItem","position":2,"name":"Finansman Gider K\u0131s\u0131tlamalar\u0131 Hakk\u0131nda"}]},{"@type":"WebSite","@id":"https:\/\/ia.com.tr\/#website","url":"https:\/\/ia.com.tr\/","name":"IA | Accounting | Payroll | Tax | Paralegal | Audit","description":"","publisher":{"@id":"https:\/\/ia.com.tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ia.com.tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/ia.com.tr\/#organization","name":"INDEPENDENT ACCOUNTANTS & ADVISORS","url":"https:\/\/ia.com.tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/","url":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg","contentUrl":"https:\/\/ia.com.tr\/wp-content\/uploads\/2019\/12\/isim_yok.jpg","width":193,"height":193,"caption":"INDEPENDENT ACCOUNTANTS & ADVISORS"},"image":{"@id":"https:\/\/ia.com.tr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/IndependentAccountants"]},{"@type":"Person","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/18d38ef4909bdc18a591c47d64910d34","name":"Independent Accounting","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/ia.com.tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cca9c2ee3ff6285ca01cc8ae3aab779f2755a9fd6d70708595a6c1a58377e3c?s=96&d=mm&r=g","caption":"Independent Accounting"},"url":"https:\/\/ia.com.tr\/tr\/author\/ia-editor\/"}]}},"_links":{"self":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/3127","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/comments?post=3127"}],"version-history":[{"count":5,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/3127\/revisions"}],"predecessor-version":[{"id":3134,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/posts\/3127\/revisions\/3134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/media\/2498"}],"wp:attachment":[{"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/media?parent=3127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/categories?post=3127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ia.com.tr\/tr\/wp-json\/wp\/v2\/tags?post=3127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}